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Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended … authorized by SED to provide preschool special education services to children with disabilities from three to five … year, Happiness House provided preschool special education services to about 150 children with learning disabilities in …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended … in Malta, New York, provides preschool special education services to children with disabilities between the ages of … Newmeadow is reimbursed for preschool special education services through rates set by SED. These reimbursement rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… office completed audits of the Broadalbin-Perth Central School District , Medina Central School District , Owego-Apalachin Central School District and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases February State Cash Report
… $103 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … year were lower than expected, receipts to date are now in line with the reduced projections in the latest Financial Plan Update," DiNapoli said. Through …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportComptroller DiNapoli Releases Municipal Audits
… the Village of Franklinville , Town of Jefferson , City of Olean and the Walworth-Seely Public Library . “In today’s … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases May State Cash Report
… $11 billion through May 31 a decline of $11 billion or 88 percent from the same period last year according to the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental … 30, 2012. Background The Department of Health administers New York State's Medicaid program. The Department's Medicaid … provided. Prosper Bonsi, DMD, owns and operates Advanced Family Dentistry in Oneonta. In 2009, Dr. Bonsi enrolled in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistDepartment of Transportation Bulletin No. DOT-39
… 2021 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background … Dates The 2021 Shift Lump Sum Payment should be processed in Administration Pay Period 18L, paychecks dated 12/22/2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Classification of assets and liabilities is required in either case. Business-Type Activities Enterprise Funds … 20,252,155 79,834,989 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Department of Transportation Bulletin No. DOT-35
… 2019 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background … The 2019 Shift Lump Sum Payment should be processed in Administration Pay Period 17L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonOversight of Industrial Hemp
… Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements. The audit … the Program Industrial hemp is an expanding commodity in the United States, as both the stalk and seed can be used … grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the Agriculture and Markets …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… concealing their mother’s death to collect $21,694 in her retirement funds from 2013 to 2015. The two … County residents are charged with Grand Larceny in the Third Degree, a class D felony. "For two years … her sister, Mary Nash, stole nearly $22,000 in pension payments from the New York State and Local …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on … what charges will go through the Federal Billing Process Do not interface LATS information into SFS Once a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… August 12, 2013. Background The Town of Scio is located in Allegany County. The elected five-member Town Board … The Highway fund incurred a significant operating deficit in 2011 totaling more than $180,000 which resulted in deficit unexpended funds. The operating deficit was caused …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Comptroller DiNapoli Releases Audits
… required processing time frame had elapsed for 1,681 kits (88 percent). Department of Taxation and Finance: Collection …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The … review of Justice Hise’s records disclosed a $721 shortage in his account as of April 23, 2013. Also, Justice Hise did not deposit money in a timely manner, file accurate monthly reports, maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195State Comptroller DiNapoli Releases School District Audits
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … 63 unneeded network user accounts that had not been used in at least six months. In addition, sensitive information …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… between 2015 and 2019 but had active user accounts. In addition, five employees had unnecessary user permissions … not needed, including three accounts that were created in 2015 and 2016. District officials also did not ensure … overtime payments could have been avoided or reduced. In addition, 10 employees were overpaid for overtime hours …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… latest projections. “State tax receipts continue to come in stronger than expected, but year-to-date collections are … relief package is passed to prevent cuts to vital services in New York.” Other findings in DiNapoli’s cash report: Personal income tax receipts in …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearCity of Saratoga Springs – Financial Condition (2012M-201)
… fund’s unexpended surplus has significantly increased from $165,723 on December 31, 2006 to $6.2 million on … routinely relied on increasing amounts of inter-fund loans from the general fund to finance operations in the water and … The combined balance of outstanding inter-fund loans from the general fund to the water and sewer funds has …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201