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Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Upstate Cerebral Palsy (UCP) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … rates set by SED. These reimbursement rates are based on financial information, including costs, that UCP reports …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Childrens Unit for Treatment and Evaluation on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR … including costs, that HSOR reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly … the general fund was spending more than it received in revenue until 2011 and 2012, when the general fund began … flat. While the County’s general fund seems to be in the early stages of recovery, the significant reliance and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts performance audits of local governments and school districts. Performance audits … based on an evaluation of evidence against criteria. Local officials use audit findings to improve program …
https://www.osc.ny.gov/local-government/auditsReal Estate
… Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 www.gcmgrosvenor.com Leadership: Peter Braffman …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateEldred Central School District – Sexual Harassment Prevention Training (S9-23-20)
… – pdf] Audit Objective Determine whether Eldred Central School District (District) employees and Board of Education … audit statewide eldred school …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/01/eldred-central-school-district-sexual-harassment-prevention-training-s9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire … compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Agencies Bulletin No. 1690
… The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … including one parent and two teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were … for students with less than full-time enrollment, School officials incorrectly calculated the full-time …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294State Agencies Bulletin No. 1345
… Purpose To notify agencies of the 2014 processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates … To notify agencies of the 2014 processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsCUNY Bulletin No. CU-724
… for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… for the 2021 CUNY Charitable Campaign will begin in paychecks dated January 14, 2021. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… 453,706 pharmacy encounter claims totaling $59.1 million in payments that were rejected by DOH’s encounter system. As … of these rejections, we estimated a total of $31.2 million in missed drug rebates. The encounter system rejected these … claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … sufficient cash to pay its bills and other obligations when due, resulting in the County issuing short-term debt in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Sullivan County – Fiscal Stress (2013M-81)
… of our audit was to determine the financial health of the County and identify causes of any identified fiscal stress … 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … York State, and includes 15 towns and six villages. The County is governed by a nine-member Legislature. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Bellmore Union Free School District , Jefferson-Lewis-Hamilton-Herkimer-Oneida … BOCES , Olean City School District , Port Washington Union Free School District , Rensselaer City School District and the … announced completed audits of the Bellmore Union Free School District JeffersonLewisHamiltonHerkimerOneida BOCES …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsGreat Neck Park District – Capital Assets (2025M-27)
… during our audit period, which had a combined acquisition value of $231,945, and determined that these items were … from the inventory list with a combined acquisition value of $560,075 that had been purchased prior to January 1, … whether three of the 50 items with a combined acquisition value of $3,605 were in the District’s possession, including …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, … including granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … Industrial Development Agency made a series of financial and accounting transactions outside their legal authority …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agencies