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The Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) … June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive … financial duties so that no one person controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper Board-approved rates and for …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Opinion 95-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … (procedures for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper … a proceeding to consolidate several sewer districts on its own motion, or whether such a proceeding may be …
https://www.osc.ny.gov/legal-opinions/opinion-95-21HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) were …
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
To determine whether the costs reported by Westchester Community Opportunity Program Inc on its Consolidated Fiscal Report were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers were processed in ac
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013State Agencies Bulletin No. 1587
… earned over their tax treaty limit are subject to Federal, State and Local (if applicable) taxes. Note : If the NRA is a … withheld. PayServ will automatically start the Federal and State taxes. Please follow these instructions to change the Federal, State, and Local (if applicable) withholding tax pages in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1587-nonresident-aliens-nras-who-have-reached-their-tax-treaty-limitsDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… Local government sales tax collections in New York state totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million … the Great Recession. “New York’s local governments rely on sales tax collections to support essential services in …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Local Governments Should Improve Accessibility for New Yorkers
… people with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a 13-member … Executive Board, which includes a Board President. In the 2012 fiscal year, the Company’s revenue totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Department of Transportation Bulletin No. DOT-20
… also will be paid at this time. Agency Actions Payments are to be processed on the Time Entry page as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-25
… Employees Employees in the CSEA Operational Services Unit – BU03 in the Department of Transportation Background … Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-25-2014-shift-lump-sum-payment-winter-maintenance-seasonState Comptroller DiNapoli Releases State Audits
… (2016-S-22) Auditors identified $16,699 in costs charged to the preschool special education programs that did not … auditors identified $13,201 in costs that were charged to the preschool special education programs that did not … action, including: 25,567 payments totaling $5,480,752 due to calculation errors; 3,998 payments totaling $1,621,590 …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-310
… Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom the Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesYouth Facility Chargeback Rates to Localities (Follow-Up)
… Purpose To determine the extent of implementation of the seven … in our original report, Youth Facility Chargeback Rates to Localities (2009-S-20). Background Our initial audit … User Manual has been developed, which outlines how the rates should be calculated and all the costs that …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… recommendations included in our initial audit report, New York State Psychiatric Institute - Controls Over State … treatment of mental illness. The Institute is funded by a combination of State appropriations and research grants. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followReal Estate Portfolio
… Authority (Authority) oversees bus and rail services in Niagara and Erie counties. Public Authorities Law Section … whether to hold or dispose of its property holdings. In some cases, it has held onto unneeded parcels for many years, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCollection of Medicaid Accounts Receivable (Follow-Up)
… on September 9, 2010, examined whether the Department of Health (Department) effectively recovered accounts receivable … that were owed by providers when they joined a group practice. We also recommended the Department ensure its … to routinely refer appropriate accounts receivable to the State Attorney General for collection. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… registration and filing requirements”. When submitting contracts with charitable organizations to the Office of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… durable medical equipment, to people who are chronically ill or disabled. Medicaid pays MLTC plans monthly managed …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans