Search
Finger 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 … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … comprises 18 members. The County’s budgeted appropriations for the 2013 fiscal year are approximately $107.1 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced, but …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. HTA provides preschool … year ended June 30, 2014, HTA reported about $2.7 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2014, we identified $28,952 in ineligible costs that HTA reported on its CFR for the SEIT …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by … WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees based primarily on high rental car expenses. One employee was selected because of … employee, we found that mileage reported on the rental car company receipt exceeded expected work-related mileage by …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesTaxes and Interest
… utility refunds and certain court funds. Interest is paid for a period of five years from the date we receive the … the cash value of the security. In most cases, claims for securities will include any dividends or accruals that … value of securities, you’ll receive an IRS 1099-B form for each security transaction in January following the year …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestMTA-NYC Transit Medical Assessment Centers
… Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus drivers at MTA Bus are subject to Article …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersCity of Amsterdam – Budget Review (B25-5-5)
… for the water fund does not include appropriations for real property taxes that will be owed to local governments … recreation fund self-sufficient. Review appropriations for real property taxes on City-owned property and make …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Opinion 89-43
… by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, … we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of treasurer into an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2011 through September … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … reconstructed or acquired, or equipment to be acquired, on behalf of an improvement district or other similar …
https://www.osc.ny.gov/legal-opinions/opinion-88-73College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent management complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying … Assistance Program (TAP) awards. Background The College of Mount Saint Vincent (Mount Saint Vincent), an independent …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programCity of Troy – Budget Review (B5-15-22)
… estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life support charges … review revenue estimates for the sale of real property, franchise fees, sales tax and advanced life support charges …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Contract Advisory No. 21
… in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that … 21 . Any contracts which have not been made available for use should be acted on immediately. Detailed instructions for updating a converted contract are available on the SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Jawonio, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … developmental disabilities, behavioral health challenges, and chronic medical conditions. Jawonio is approved by SED to … with disabilities who are between the ages of three and five years. Jawonio is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualAnnual Assessment of Market Orders for 2012, 2013, and 2014
… unit is responsible for administration of all farm product market orders, except those involving dairy products. … industry in achieving a variety of objectives, including product promotion, advertising, and research. These market …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014City of Long Beach – Budget Review (B7-16-9)
… includes estimated one-time revenue of $600,000 from the sale of City property and there is currently no contract for the sale of … May 2015. The City’s proposed budget exceeds the allowable tax levy limit. Key Recommendations Review the one-time …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Olean – Budget Review (B1-16-2)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the … accumulation and use of fund balance. Include potential salary increases within department line items or restore the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Opinion 95-21
… referendum requirements. July 27, 1995 Jeffrey H. Morris, Esq., Town Attorney Town of Victor …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Financial Management Practices
… District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, … levied on beneficiaries along the two watersheds. In addition, the District collects permit fees for access … by the Federal Energy Regulatory Commission (FERC) in 2007 for public safety reasons. The District has cut …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practices