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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, … June 30, 2013, Institutes reported about $2.3 million in reimbursable costs on its CFR. Key Findings For the three …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 90-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys … paid must be credited to the taxable real property located in such district in the next succeeding assessment of town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Functional MDS – Compliance With the Reimbursable Cost Manual
… children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s Programs … June 30, 2011, MDS claimed approximately $3.5 million in reimbursable costs. According to SED officials, MDS ceased … fiscal year ended June 30, 2011, we identified $794,219 in reported costs that do not comply with Manual requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as "dual-eligibles." In 1997, Congress established Medicare Part C, also known as … liabilities (deductibles, coinsurance, and copayments). In New York, Medicaid pays the entire Part C cost-sharing …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cSelected Employee Travel Expenses
… focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as … assignment to a New York City work location resulted in travel costs exceeding $100,000. In total, we examined …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesOversight of International Offices
… increase exports and expand visibility of their business in the global marketplace; and develops and maintains a … with foreign representatives who assist businesses in these activities. Between April 1, 2010 and March 31, 2012 … scaled back its international presence and closed offices in Australia, Brazil, Chile, China, Mexico and Turkey. ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesThe 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-manualDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… records to hide her failure to deposit more than $800 in cash payments to the town that she collected as Clerk. Her … examination. Bell, of Redford, allegedly collected $1,203 in cash for various clerk fees including dog licenses, … cash into the public coffers. To hide the more than $800 in missing cash, Bell substituted funds leftover in a dormant …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained in the CFR it files with the New York State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Mary 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-manualXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… when an employee travels on official State business. In some instances, these expenses are reportable as employee … associated with meal allowances for day trips. However, in certain instances, the employee’s personal income tax … payment to enable the State to timely withhold the taxes. In cases where an agency does not timely report the taxable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationDivision of Housing and Community Renewal Bulletin No. DH-40
… payment. Affected Employees Merit Step eligible employees in Bargaining Units 05 and 67 with a Pay Basis Code of ANN … 10/1/09 (Administration) and may be submitted beginning in Pay Period 15L Background Chapter 114 of the Laws of 2008 … pay periods and does not need to be continuous. Job Rate in a higher graded or NS equated to grade position (on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-40-october-2009-merit-step-listings-and-payments-certainState Agencies Bulletin No. 918
… payment. Affected Employees Merit step eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL … Code of 21P Job Action Requests may be submitted beginning in Pay Periods 12L (Administration) or 13L (Administration for employees in Dept. ID 25000 with Pay Basis of 21P ) or 13L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… investment staff, but I am proud to leave the Fund in a strong position and secure in the knowledge that Anastasia is a talented and thoughtful … to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look forward to continue …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundCUNY Bulletin No. CU-353
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus … Peace Officer (Full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 workdays from June 1 to November 30. $294.00 Campus Peace Officer (Hourly) Be in Active pay status for at least 522 hours from June 1 to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is a not-for-profit special education provider located in Rochester that serves students in Monroe and Wayne counties. LRI is authorized by SED to … 2020–2021 school year, LRI served 195 preschool children in the SED preschool cost-based programs. The counties that …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualNY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … was charged with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun received a commitment of $1 billion to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-program