Search
Oversight of International Offices
… Kingdom. Key Findings ESD does not have an appropriate performance monitoring system in place to evaluate foreign … activities against contract requirements. Instead, performance reporting and monitoring efforts appeared to be …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … disabilities between the ages of three and five years. HTA is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, New York State Health Insurance … their spouse/domestic partner are both eligible to enroll in NYSHIP, only one may elect Family coverage (the other may … Civil Service officials addressed the issues identified in the initial audit, officials cited Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOversight of Career and Technical Education Programs in New York State Schools
… the Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of Ontario – Board Oversight and Information Technology (2013M-105)
… 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is … properly accounted for them and repaid them timely in accordance with law. The Board consistently adopted … led to the accumulation of significant fund balances in the general and water funds and, conversely, dangerously …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105State Comptroller DiNapoli Releases Audits
… in its PrompTax electronic filing and payment program and prepay a portion of each month’s tax liability. Auditors …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsAbout This Publication – World Trade Center Presumption
… law. For specific information about your benefits, please contact us . To learn about benefits you may be eligible to …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationState Agencies Bulletin No. 1988
… establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… change," DiNapoli said. "The current Administration in Washington may have withdrawn from the Paris Agreement, but in New York ‘We Are Still In’ and committed to making the Paris Agreement’s goals a …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programService Credit – Divorce and Your Benefits
… pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x the years of … if purchased after the marriage ends. Additional Service In some cases, members may receive additional service credit …
https://www.osc.ny.gov/retirement/members/divorce/service-creditMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
To determine whether Medicaid made inappropriate payments to providers that failed to use modifier codes properly
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … fiscal years ended June 30, 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal service costs and $358,256 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports (CFRs) were … the Reimbursable Cost Manual (RCM). We audited costs that Arc Orange reported on its CFR for the year ended December … To determine whether the costs reported by The Arc of Orange County Arc Orange on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal Report (CFR) were … (CFR Manual). The audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were … Manual (RCM). The audit covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualElementary and Secondary Education – 2023 Financial Condition Report
… increases averaged 2.1 percent, compared to a 1.7 percent increase the previous year. More than 557,000 votes were … rate in New York State was 87 percent for SY 2021-22, an increase from 86 percent the prior year and from 77 percent …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationReimbursement of Social Services Costs (2013MS-3)
… of costs related to the administration of social services programs for the period January 1, 2011 to December 31, 2012. Background The Department of Social Services (DSS) incurs both direct and indirect program costs in the administration of social services programs and a portion of these costs are …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3State Comptroller DiNapoli Releases Municipal Audits
… account for the millings inventory or unscreened millings sales. As a result, there is an increased risk of fraud, … are a lower-cost alternative to stone and other materials used for roadway and other town projects, officials may incur … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsIDA Reform
… authorities (IDAs) by requiring standard application forms for requests for financial assistance, uniform criteria for the evaluation … each category of projects for which financial assistance is provided, and uniform project agreements Memo Bill Text …
https://www.osc.ny.gov/legislation/ida-reform