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Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level … Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as either the expiration date of the final batch produced or the date the drug was recalled …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Inappropriate Payments Related … as evaluation and management (E/M) services, are included in Medicaid’s payment for the procedure. E/M services … services during the global surgery period, which resulted in Medicaid overpayments totaling about $2.6 million. The …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… deficiencies we identified. To Springbrook: Ensure that all costs reported on annual CFRs fully comply with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… the deficiencies we identified. To St. Anne: Ensure that all costs reported on annual CFRs fully comply with SED’s …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2021 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over … that were not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … of the District’s financial activities. The Board has not adopted a code of ethics or procurement and investment … bank reconciliations during the period January 1, 2011, through June 30, 2012, and the 2011 annual financial report …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCounty of Rockland – Budget Review (B6-15-21)
… fund as of December 31, 2012. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Long Beach – Budget Review (B7-15-14)
… funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Pawling Central School District – Selected Financial Activities (2012M-185)
… to include guidelines for procuring professional services and ensure that District officials adhere to them. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185City of Amsterdam – Budget Review (B24-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2024-25 proposed budget are reasonable. However, we … allocation methods. The City’s proposed budget includes a tax levy of $6,389,710, which is within the legal limit. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… procedures to ensure that all payments for personal services to the Justice are based on duly approved payrolls …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198City of Troy – Budget Review (B5-13-20)
… ending December 31, 1993, 1994, and 1995. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Cherry Valley – Budget Review (B25-4-7)
… the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included more … need to include additional revenues or financing sources in its budget accordingly. Although all other significant … an estimate for Health Center appropriations of $495,000 in the general fund. Our projection of Health Center …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Eligibility, the Benefit and Filing – New Career Plan
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with … years of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingOpinion 89-29
… although purchases and sales of real property by a village are not subject to statutory competitive bidding requirements … village to enter into the proposed transaction and that we are expressing no opinion as to the authority of the Parks …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 88-42
… sales tax allocations to other municipalities) TAX LAW, §1262(c): A town or village which receives a greater share of … which did not comply with the provisions of Tax Law, §1262. Specifically, in that opinion, we considered a … municipalities in the manner prescribed by Tax Law, §1262. We also concluded, however, that there was no statutory …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Opinion 92-22
… impropriety (see e.g. Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; Matter of Tuxedo Conservation and Taxpayers …
https://www.osc.ny.gov/legal-opinions/opinion-92-22