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Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… audit was to examine the Town’s financial condition and internal controls over selected financial operations for the … in 2012. Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating … in adopted budgets. Although the general fund reported an operating surplus of almost $1.5 million in 2011, this …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOversight of Smart Schools Bond Act Funds
… is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately … Plan (Plan) that details how they propose to use the funds. Each Plan must be approved by the Smart Schools Review … reimbursement. The ten districts we sampled utilized Act funds for their intended purposes according to their approved …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… future program budgets. Key Recommendations Recover from identified providers the $2,220,807 in depreciation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesIndian Lake Central School District – Medicaid Reimbursements (2021M-150)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Childrens Education Services Inc on its Consolidated Fiscal Reports were properly calculated
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsDiNapoli: Middletown Chiropractor Sentenced to Nine Years for Insurance Fraud
… announced James “Jay” Spina was sentenced in federal court for running a large-scale health care insurance fraud scheme. … systematically double-billed insurers, charged for services never rendered, created shell companies and … obligations and bilked insurance companies and Medicare out of millions of dollars. Thanks to the …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-middletown-chiropractor-sentenced-nine-years-insurance-fraudEarly Education Center – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were properly calculated adequately doc
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualDiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli and Ulster County DA …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planState Agencies Bulletin No. 600
… Purpose To provide the 2005 W-2 year-end processing schedule and policies. Year-End Processing Schedule Employee … Compensation Federal taxable wages. Box 2 Federal Income Tax Withheld Total federal income tax withheld. Box 3 Social Security Wages Wages subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/600-2005-w-2-year-end-processingState Agencies Bulletin No. 689
… Purpose To provide the 2006 W-2 year-end processing schedule and policies. Year-End Processing Schedule The 2006 Form W-2 Wage and Tax Statements will be prepared by OSC and mailed directly to … Compensation Federal taxable wages. Box 2 Federal Income Tax Withheld Total federal income tax withheld. Box 3 Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/689-2006-w-2-year-end-processingReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter Providers Westhab Incs Coachman Family Center Report 2020S56
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… gifted $143,000 to the FLDC for the completion of a project. FIDA granted two additional unauthorized commercial …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… incurred when an employee travels on official State business. In some instances, these expenses are reportable as … incurred by an employee in the vicinity of his or her “tax home,” and (iii) monitoring official station designations to … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of travel …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Agencies Bulletin No. 2104
… (Internal Revenue Service) tax withholding requirements for 2023 and other tax related topics. Affected Employees: … PayServ with the new Federal and New York tax requirements for 2023. OSC continues to use the Percentage Method on an … for informational purposes only. Social Security & Medicare Wage Base and Tax Rate Information The Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2104-summary-tax-related-changes-2023Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2014. Background Story Place is an SED-approved, for-profit special education provider located in Castleton, … special education services through rates set by SED. These reimbursement rates are based on financial information, … Place 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/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … special education services through rates set by SED. These reimbursement rates are based on financial information, … TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of … year ended December 31, 2014. Background Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. CAFL is reimbursed for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, … CAFL reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the guidelines …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … school districts (districts) had not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid before being entitled to it. In addition, if officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-project