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Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPayroll Forms
… Approval Form ( Fillable PDF ) AC 1767 – TIAA Action Request ( Fillable PDF ) AC 2674 – W-2 Correction Worksheet ( … Vehicle ( Fillable PDF ) ( PDF ) AC 3197 – Fax Request for Direct Deposit Stop/Reversal ( Fillable PDF ) AC … Settlement Agreements ( Fillable PDF ) AC 3340 – Request for Payroll Check Stop Payment Form ( Fillable PDF ) …
https://www.osc.ny.gov/state-agencies/payroll/formsMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… excess of permitted limits; $357,066 was paid for newborn birth claims that contained inaccurate birth information, such as the newborn’s birth weight; and $46,193 was paid for services rendered …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Internal Controls Over Selected Financial Operations (Follow-Up)
… (Report 2019-S-69 ). About the Program In 1934, the New York State Legislature enacted the Alcoholic Beverage Control … almost $49 million in revenue from licenses and fees. Travel expense reports provide accountability for employees’ …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… occur, applicants should generally be offered and awarded apartments in the order their names appear on the lists – … of Housing Preservation and Development’s (HPD) approval. Apartments in Mitchell-Lama developments tend to be very … affordability; consequently, the waiting lists for these apartments can be quite lengthy. As of August 2, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… was actually provided; $652,210 was paid for practitioner, clinic, inpatient, and pharmacy claims that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… The District engaged a third-party asset tracking company to account for the District’s fixed assets, without … the District’s current practices. Require the asset management company to perform the services required pursuant to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCity of Newburgh – Budget Review (B21-6-13)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … potentially face shortfalls based on revenue estimates for parking violation fines, sanitation user fees, sewer … four of the City’s collective bargaining agreements are set to expire at the end of 2021. The City faces potential …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Glen Cove – Budget Review (B7-16-12)
… million in revenue in the 2017 proposed budget from the sale of waterfront property and City officials were unable to provide any definitive documentation that the sale will take place during the upcoming year. The City has … budget contains no appropriation for the payment of tax certiorari refunds, which have averaged $923,000 over the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Towns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, adopted by the town’s board, is critical to support road maintenance efforts and can also help towns obtain …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Federal Impact on Higher Education – Federal Funding and New York
… federal actions will have a significant impact on higher education in New York. As noted by the Office of the New York State Comptroller in its 2024 report, Higher Education in New York , New York has long benefited … funds that directly and indirectly boost institutions of higher education (IHEs) are threatened by federal action on …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… charged in July with grand larceny in the third degree, a class D felony, by the State Police and Oswego County … in excess of what was authorized for his personal vehicle using company funds. DiNapoli said this theft went …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… Thomas P. DiNapoli today released a report showing that the Metropolitan Transportation Authority’s (MTA) short-term financial outlook has been buoyed by the economy, but that significant challenges remain, in particular closing the unprecedented funding gap in its proposed five-year …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… 30 days of completion. An elected or appointed official is not required to keep an ROA if: They are a retiree … member; or They are an employee whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your … a new ROA for an alternative three-month period. A new ROA is also necessary: If the number of hours worked changes; or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation company was charged with stealing more … for personal profit.” Chaudhry is the owner of Angel Medical Transportation and Shook worked as the office … The owner of a Schenectady County medical transportation company was charged with stealing more …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, §202-b; … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualMedicaid Program – Managed Long Term Care Premium Rate Setting
… New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of medical … into the 2013-14 premium rates. Key Recommendations We made seven recommendations to the Department to review the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMattituck Fire District – Claims Audit (2025M-48)
… that all claims are subjected to an independent, thorough and deliberate review which determines, among other things, … that each purchase is for a proper fire district purpose and is adequately supported and approved. Generally, the Board must audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… 130 of the 223 (58 percent) water outlets we identified at select areas that students, staff and the public may have … 130 of the 223 58 percent water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19