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Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, Orange County. The District, … through 2015-16, the Board adopted budgets that resulted in operating surpluses each year ranging from $216,000 to … to commute from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union … and the Westmoreland Central School District . "In an era of limited resources and increased accountability, it's … recorded in the employee leave records and found that 12 of these employees' leave carryover amounts were overstated …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsLewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Development Agency (LCIDA) Board (Board) ensured staff service fees were accurately calculated and paid in accordance with written agreements. Key Findings The Board entered into written staff services agreements (agreements) with Naturally Lewis, … Industrial Development Agency LCIDA Board Board ensured staff service fees were accurately calculated and paid in …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … NYSARC operated a full-day School-Age Special Class program (referred to as the school-age cost-based program). … cost-based program. NYSARC officials did not provide details of the actual services The ARC provided to NYSARC. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualNursing Home Surveillance
… of fines and other enforcement actions, are effective in improving the quality of care and safety in nursing homes. … impaired its ability to assess fines timely, in some cases resulting in delays of up to six years between when the … correcting the deficiencies, particularly in addressing cases of repeated non-compliance. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… Former Wallkill Fire District board chair Michael Denardo was sentenced today in Ulster County Court for stealing nearly $240,000 from the … the public,” DiNapoli said. “It is also a warning to fire district officials throughout New York: Always safeguard … Former Wallkill Fire District board chair Michael Denardo was sentenced today …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Metropolitan … that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service provided by traditional … An initial report determined that between 2008 and 2012 the overall demand for AAR service increased but the portion …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… CVS Caremark effectively audited pharmacy claims for the Empire Plan prescription drug program and remitted all … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, … to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… to independent contractors to coordinate, supervise and inspect all facets of property management including repairs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 89-27
… salary basis.' [Emphasis added]. Therefore, based on the express language of section 205, we now conclude that the … ..." [Emphasis added] It is our view, therefore, that the express language of section 200 referring to the board's …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Agencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfDiNapoli: Former Treasurer Pleads Guilty to Felony in Theft of More Than $5,000 in Fire District Funds
… The former treasurer for Pulteney Fire District No. 2 pleaded guilty … and bought tools for use in her husband’s business. As treasurer, Stone was the chief fiscal officer responsible for … financial oversight; Contract for an annual audit of the treasurer’s records; and Establish a policy for maintaining, …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-treasurer-pleads-guilty-felony-theft-more-5000-fire-district-fundsState Agencies Bulletin No. 2290
… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2290-2024-csea-work-related-clothing-allowance-and-2024-uniform-maintenanceState Agencies Bulletin No. 2388
… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance Allowance and 2025 CSEA ISU … Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance and Work-Related Clothing … purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ISU Uniform Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2388-2025-csea-work-related-clothing-allowance-and-2025-uniform-maintenanceState Agencies Bulletin No. 1529
… who had a change to a previously reported wage or withholding amount (i.e., if a corrected Form W-2 is … refer them to their tax advisor/consultant. Employee Tax Withholding IRS Publication 505 (Tax Withholding and Estimated Tax) provides guidance on employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsState Agencies Bulletin No. 1617
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2017 Form W-2 (Wage and Tax Statement) and agency appropriations. … 5, 2018 (Admin) will be reflected in the employee’s 2017 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instState Agencies Bulletin No. 1771
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2019 Form W-2 (Wage and Tax Statement) and agency appropriations. … 3, 2020 (Admin) will be reflected in the employee’s 2019 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instState Agencies Bulletin No. 1692
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the employee’s 2018 Form W-2 (Wage and Tax Statement) and agency appropriations … 4, 2019 (Admin) will be reflected in the employee’s 2018 Form W-2 and the agency appropriation will be refunded in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… in our initial audit report, Medicaid Claims Processing Activity - October 1, 2008 through March 31, 2009 (Report … Interest Department of Health: Medicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (2008-S-155) … Department of Health: Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012 (2012-S-24) …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followIX.12.H Key CMIA Documents – IX. Federal Grants
… the state will use to draw federal funds for each payment type under each covered program, types of payments … to the U.S. Treasury by the following December 31. Actual payment of interest liabilities, once approved by the U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documents