Search
Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to over-estimation of certain revenues in adopted budgets. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualTown of Bridgewater – Financial Operations (2013M-309)
… reports timely since 2008, the late filings ranged from 10 days for 2008 to 59 days for 2011. Further, as of August …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Mary Cariola is a not-for-profit organization located in Monroe County. Among other programs, Mary Cariola provides … 30, 2016, Mary Cariola reported approximately $2.6 million in reimbursable costs on its CFR for the Preschool Special … the fiscal year ended June 30, 2016, we identified $12,744 in ineligible costs that Mary Cariola reported on its CFRs …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Wayne County … ARC Wayne provides preschool special education services to children with disabilities who are three and four years of … information, including costs, that ARC Wayne reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCity of Mechanicville – Records and Reports (2012M-162)
… balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank statements to cash …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162DiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … of her community by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said … professional assistance of the State Comptroller’s Office in this criminal investigation that has been ongoing since …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom incurred over $100,000 in travel … Service "tax home" rules and may be taxable as income. If so, the travel reimbursements made to the employee may have …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in … We examined a total of $639,218 in travel expenses for 20 Department of Transportation (Department) employees. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … is being spent appropriately and effectively.” Town of Champion Great Bend Fire District – Controls Over Financial … today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Payments to a Physical Therapist
… 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison Physical Therapy located in … patients are primarily “dual-eligible” beneficiaries who are enrolled in both Medicare and Medicaid. Under this …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistLong Island Workforce Housing Act (2015-MR-4)
… implemented the Long Island Workforce Housing Act (Act) in 2008 for the purpose of making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act requires housing developers in Nassau and Suffolk Counties to set aside 10 percent of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Opinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may require multiple signatures for all, … two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-94-21MTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus drivers at MTA Bus are subject to Article …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersAffordable Home Ownership Development Program
… the period February 2012 through October 2013, and focuses on grants awarded to eight metropolitan area-based … managers. These limits vary among grant managers based on several factors, including the value of the property in … Key Recommendations Provide training to grant managers on assessing applicant eligibility, particularly related to …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… balance to finance operations. The County’s enterprise health fund and enterprise refuse and garbage fund were not … Board has adopted budgets for the general fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manual