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DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for … office recommended more than a dozen steps the village of Old Field needed to take to strengthen its fiscal controls. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsDiNapoli Releases Municipal Audits
… requested data, including Legislative travel and per diem expenses. … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… special education provider located in North Salem, New York. Kinderwise provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… in excess of $26,000, including the payment of personal expenses. The District retained an independent contractor to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… the Handicapped (LFH) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented and … year ended June 30, 2014, LFH reported approximately $2.9 million in reimbursable costs for its SED-funded rate-based … - Compliance With the Reimbursable Cost Manual (2014-S-49) State Education Department: Newmeadow, Inc. - Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger Lakes region of … disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… all ages who have developmental disabilities, behavioral health challenges, and chronic medical conditions. Jawonio is … as needed. Other Related Audits/Reports of Interest Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… members. The School’s 2011-12 fiscal year operating budget expenses totaled approximately $7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andFunctional 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 are funded by the … June 30, 2011, MDS claimed approximately $3.5 million in reimbursable costs. According to SED officials, MDS ceased …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual … thorough analyses of alternatives before making major financial commitments. Determine whether any …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Abilities First, Inc. (AFI) on its … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … provider located in Wappingers Falls, serving students from three counties in the Mid-Hudson region. Among other …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background … of the Foundation. While both filed financial disclosure forms, neither disclosed their relationship with the Foundation on these forms. Key Recommendations Determine if there is a more cost …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… on CPN’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program CPN is an SED-approved, … it operated: Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day … documented vehicle logs, $1,025 in ineligible credit card transactions, and $4,200 in other ineligible costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B20-6-12)
… in contingency appropriations may not cover unexpected expenses due to current economic conditions and …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal … CFR for the Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day (collectively referred to as Programs) that it operated. Key Findings For the fiscal year ended June 30, …
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
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in reimbursable costs on its CFR for the Preschool …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of the Town … the end of 2012. This decline in fund balance was caused by the Board not adopting realistic budgets and effectively … process to ensure all claims reviewed and approved by the Board contain adequate support to substantiate they …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… Former Town of Potter Clerk Julie Brown pleaded guilty yesterday after pocketing public funds … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, admitted before Judge Cook in Yates County Court …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsTown of Sidney – Budget Review (B4-14-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due … rental revenue by a total of $65,000. The Town is reporting accounts payable in the Hospital Fund related to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … activities is not illustrated. … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flows