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Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of … 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … three of the last six years, these appropriated funds were not available. As of May 31, 2012, the Village’s general fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… under-billed. Implement billing adjustment procedures that at a minimum require a designated official’s approval for all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … impact the City of Yonkers financial condition in the current and future years …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … and disable those that were unnecessary. In addition, the board did not have an adequate contract and separate … District – Financial Condition (St. Lawrence County) The surplus fund balance in the general fund exceeded the 4 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, … and properly authorized by a designated official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … not recorded in the Treasurer’s report or Company minutes as having been authorized for payment. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialMarch 2000: Handicapped Parking Education Program
… and the City of New York shall establish a handicapped parking education program for the purpose of providing … advocacy and increased public awareness of handicapped parking laws. In order to fund this program the statute … mandatory surcharge for violations relating to handicapped parking spaces. This surcharge is in addition to any other …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programOpinion 90-32
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of land and construction of building for storage of) BONDS AND NOTES -- Referendum Requirements (for DEC ordered … and express language in Town Law, §§81 and 220, the Court in In re Town Board of the Town of Islip , supra , held …
https://www.osc.ny.gov/legal-opinions/opinion-90-32IX.2.B Terminology – IX. Federal Grants
… recipients). DUNS is part of a Federal Government-Wide project to use single identifiers for federal grant … Enhancement Phase 1 (EE1). These modules include Project Costing, Grants Management, Customer Contracts, and Program Management which support the full project lifecycle, and provides for the collection of costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyComptroller DiNapoli Releases Municipal Audits
… , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Fulton County) Key controls for payroll processing were not appropriately designed and operating effectively. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … He was one of the two signatories on this account and the bank statements were mailed to his home address. Even though … identification number, no one in the City knew this bank account existed because none of this activity was …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAudit of the Tuition Assistance Program at Pratt Institute
… complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when … Proctor Art Institute in Utica and the Delaware College of Art and Design in Wilmington, Delaware. Pratt serves … totaling $3.9 million that were paid to Pratt on behalf of 803 students. We reviewed a sample of 50 randomly selected …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arlington Central School District , Brocton Central … and the Penn Yan Central School District . “In an era of limited resources and increased accountability, it’s … to procure goods from two vendors who were paid a total of $72,759. District officials did not use other competitive …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Adirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest Jowonio School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
… surplus in the water fund and a $36,751 surplus in the golf and recreation fund. These three funds are projected to … the City projects an operating surplus of $36,751 in the golf and recreation fund that will decrease the unassigned … monitor the financial position of the water fund and the golf and recreation fund, and implement a financial plan that …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… February 28, 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these cases, the County improperly pays these individuals …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … for inpatient claims that were either billed at a higher level of care than what was actually provided or were billed with incorrect patient status codes; $590,405 in overpayments for claims billed with …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Functional MDS – Compliance With the Reimbursable Cost Manual
… disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. MDS’s … 30, 2011, we identified $794,219 in reported costs that do not comply with Manual requirements for reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manual