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DiNapoli Launches Audits on School Safety
… were killed and another 10 injured by a student at a Santa Fe, Texas, high school. In February, a mass shooting at …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… 2014, Linden Plaza’s management obtained HPD approval for a 10.5 percent rent increase at Linden Plaza to be phased … system. We judgmentally selected two invoices, one for ten refrigerators and another for eight stoves to account for … due to poor record keeping. While they showed us several refrigerators and stoves in a warehouse, they were unable to …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… to earmark $15 million each in 2019-2020 and 2021-2022 to reduce or eliminate this Unmet Need. DiNapoli’s audit found …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsCharter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… Purpose of Audit The purpose of our audit was to determine if the Board provided sufficient oversight of … for a capital project. Strengthen cost control safeguards to protect against construction cost overruns for capital …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andVI.2.C Budget Journal Transactions – VI. Budgets
… the attributes associated with the budgetary chartstring. Field Name Field Description CCP Code Comprehensive Construction Program … Lapse Date Date (MM/DD/YYYY) when the budget is closed and no further transactions are allowable. The Lapse …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsWest Islip Union Free School District – Financial Management (2022M-40)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes … the West Islip Union Free School Districts District Board of Education Board reasonably and transparently managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40DiNapoli: NY's Homeownership Rate Lowest in the Nation
… their home, compared to 52% of Asian households, 34% of Black households, and 29% of Hispanic households. The … DiNapoli said. “The low rate of ownership for Black, Asian, and Hispanic New Yorkers is especially … rates are low generally and lower among Hispanic, Black, and Asian households relative to the national average …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were reasonable, necessary, directly related to the special education programs, and sufficiently documented … To determine whether the costs reported by League Treatment Center on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these … the 2019–20 school year, Positive Beginnings served 538 students with disabilities in the SED preschool cost-based … to Positive Beginnings and pays for its services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualMaternal Health
… ranked 46th among other U.S. states in 2010, it climbed to 15th with a maternal mortality rate of 19.3 deaths per …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfThe Academy Charter School - Credit Card Expeditures (2019M-80)
… credit card procedures. 119 purchases totaling $36,329 (of 641 credit card transactions tested, totaling $216,882) … $25,342, were not itemized to show the nature or purpose of the purchase. The Board approved 27 meal purchases, … Key Recommendations Ensure officials are aware of credit card procedures, and monitor and enforce …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80Block Institute School – Compliance With the Reimbursable Cost Manual
… authorized by SED to provide preschool Special Class and preschool Special Class in an Integrated Setting programs to children with … preschool special education programs: Evaluations and 1:1 Aides. However, payments for services under these …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated … adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … To determine whether the costs reported by the John A Coleman School Coleman on …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… of homeless New Yorkers, particularly those with mental health and substance abuse issues, according to an audit … were also insufficient records documenting the rationale for placing clients in general shelters instead of … of Shelter Placements Track state and local government spending at Open Book New York . Under State Comptroller …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), … HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to Town Law §64(19) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. About the Program Bilingual is a New York City-based for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Sunshine Developmental via tuition payments based on reimbursement rates set by SED. SED periodically revises …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hawthorne Foundation, Inc. (Hawthorne) … calculated, sufficiently documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual