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Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated Fiscal Reports (CFRs) were … Claiming Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on TLC’s CFRs for the two fiscal years ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for … of more than $31 billion. The claims are processed and paid in weekly cycles, which averaged over 7.1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Public Welfare – 2021 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareTax Data Verification Form
… has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formOpinion 96-22
… reserve fund established for the specific purpose of closing a town landfill may be transferred into a contingency …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs … is a component of HCR. In October 2022, the permanent Office of Resilient Homes and Communities was created, which … internal controls to oversee and monitor the Governors Office of Storm Recoverys GOSR federally funded programs to …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … revenue and expenditure projections. The city’s most recent Annual Financial Report (AFR) was submitted to the … were missing and could not be located. The inventory list did not include all necessary information to locate and …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsPower of Attorney
… to as the “agent,” (for example, a trusted friend or family member) to act on your behalf regarding retirement … information without your permission — even to close family members. However, if we have an approved copy of your … gifting authority, for all agents including your close family members, must be granted in the Modifications Section …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 90-49
… or official to determine, in the first instance, whether a claimant is entitled to the per day compensation in each … "per day" compensation of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals … We note that the general rule set forth in Stetler v McFarlane , supra , is consistent with the rule in most …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 648-A
… by NYSCOPBA (BU01) in the following titles: Correction Officer Correction Officer Spanish Language Correction Officer Trainee* Correction Officer Trainee Spanish Language* …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… was overstated by $152,023 as of Dec. 31, 2022. Village of Hunter – Financial Operations (Greene County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 703-A
… implements the Arbitration Award between New York State and the New York State Correctional Officers Police Benevolent Association (NYSCOPBA) and provides salary and other payment increases for those … the earnings for the employee. If the employee worked one shift on a continual basis prior to April 2006, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaDiNapoli: Special Education Providers Shortchanging Special Needs Children
… contractors have taken advantage of lax oversight to game the system, ripoff children and taxpayers, and line … investigation with the Comptroller’s office. On Long Island, DiNapoli’s auditors found Hauppauge-based Metro …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… for profit and serves a laudable purpose (see, e.g., 1978 Opns St Comp Nos. 78-914 and 78-225, both unreported). … must remain under the supervision and control of the town (1978 Opns St Comp No. 78-1017, unreported; 23 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… Purpose The objective of our examination was to determine whether payments made to the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for … to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work relevant to …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcGouverneur Central School District – Medicaid Reimbursements (2023M-34)
… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … quantify the potential revenue that the District could have realized. District officials did not establish Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Wyoming County – Selected Financial Activities (2015M-94)
… to examine selected County financial management activities for the period January 1, 2013 through April 15, 2015. … Wyoming County is located in western New York State and has a population of approximately 42,000. The County is … a 16-member Board of Supervisors. Budgeted appropriations for 2015 total approximately $125 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Town of McDonough – Financial Operations (2017M-120)
Town of McDonough Financial Operations 2017M120
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… to examine the Department’s processes and procedures over inmate and commissary accounts for the period January 1, 2015 … Department did not properly account for and manage inmate and commissary accounts. Neither the former nor the … current Sheriff prepared monthly accountabilities for the inmate and the commissary accounts. Department officials …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of … Oyster BayEast Norwich Central School District Employee Leave Accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accruals