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Operational Advisory No. 6
… year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate … 3 – Lapsing Transaction Deadlines for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not been re-appropriated will lapse in accordance with …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersTown of Danby – Audit Follow-Up (2022M-8-F)
… identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … The Clerk is also responsible for collecting and remitting real property taxes to the Town Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Hawthorne did not disclose related-party transactions with three entities on its CFR, as required. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualCity of Lockport -- Budget Review (B18-1-10)
… that resulted in a budget shortfall of $23,074. Based on the results of our review, except for matters described in … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund … Two of the City’s collective bargaining agreements (CBAs) have expired and 36 City employees are retirement eligible …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued State Education Department … and Child Learning Center (ICLC) - The Research Foundation for the State University of New York: Compliance with the Reimbursable Cost Manual (2017-S-22) For the three fiscal years ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the following school district audits have been issued. The Academy Charter School – Credit Card Expenditures (Nassau …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Binghamton City School Finances Progressing
… by officials in the Binghamton City School District have helped to improve the district’s fiscal condition, … Thomas P. DiNapoli. “School officials in Binghamton have worked diligently to keep their district’s finances on the right path under difficult circumstances,” said …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingComptroller DiNapoli Releases Municipal Audits
… bookkeeper, who performs all financial duties, including online banking, on her personal computer. The bookkeeper … collects, records and deposits receipts and makes online transfers without oversight, including inappropriately making transfers …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… office completed audits of the Cold Spring Harbor Central School District , Glen Cove City School District , Valley Stream … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… [pdf] , Onondaga [pdf] , Orange [pdf] , Schenectady [pdf] and Warren [pdf] . Purpose of Audit The purpose of our audit … welfare and other government-funded benefit payments for the period January 1, 2011, to March 1, 2013. Background An individual’s eligibility for social welfare benefits may change for many reasons, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Audit of the Tuition Assistance Program at Stony Brook University
… of New York system and is located in Suffolk County on Long Island. Stony Brook offers 68 undergraduate majors, … awards totaling $60.6 million that were paid to the school on behalf of 12,352 students. We reviewed a sample of 175 … earned credit. Stony Brook officials indicated that they have taken several measures to improve the propriety of their …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… also enrolled in Medicare, the federal health care program for people 65 years of age and older and people under 65 years old with certain … “dual-eligibles.” Generally, Medicare is the primary payer for medical services provided to dual-eligibles. Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal Report (CFR) were properly … and fees to KQC using rates set by SED, which are based on financial information KQC presents in an annual CFR filed … and make the appropriate adjustments to costs reported on the CFRs and the tuition reimbursement rates. SED should …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… of fund balance to appropriate. Therefore, the city would have a $325,379 budgetary shortfall in the water fund. The … 2023-24. The city could potentially face shortfalls based on revenue estimates for sanitation user fees, sewer usage …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid … the monthly premium for the recipient. Further, an MCO is only eligible to receive the SMCP if it submits encounter … required supporting encounter data; $23.4 million was paid where the encounter data or other evidence indicated the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… the initial rates and renegotiate existing rates based on shelter occupancy and type (i.e., family or single adult) … adults and families. Our initial audit report, issued on October 10, 2017, found that DHS lacked internal controls … sharing and analysis difficult. Key Finding DHS officials have made progress in addressing the issues identified in our …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followCUNY Bulletin No. CU-731
… Payment to employees appearing on this list, University Payroll must submit the following information on the Time … Questions regarding this bulletin may be directed to the Payroll Earnings Mailbox. … CUNY Bulletin No CU731 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying … planning strategies. … To determine whether the Office of Parks Recreation and Historic Preservation Parks is complying …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Through Ages is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualState Comptroller Releases School District Audits
… fiscal years ranging from 12.1 percent to 16.7 percent. Rochester City School District – 2020-21 Budget Review …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits