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Summit Educational Resources – Compliance With the Reimbursable Cost Manual
… costs reported by Summit Educational Resources (Summit) on its Consolidated Fiscal Report (CFR) were properly … with developmental disabilities from 38 school districts in three counties in western New York. Summit is reimbursed for preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly … for-profit special education provider located in Holbrook. Empowering Minds provides preschool special … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, … with the RCM requirements. For the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs … it operated. Key Findings For the fiscal year ended June 30, 2015, we identified $27,970 in costs reported by MIM …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were allowable, properly calculated, and adequately documented in accordance with applicable State Education Department … reporting year ended June 30, 2016, CDG reported $427,599 in reimbursable costs for its Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualTown of Cherry Valley – Budget Review (B4-14-21)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … Background The Town of Cherry Valley is located in Otsego County. Our Office completed a review of the Town’s … Fiscal Stress Monitoring System (FSMS). Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21St. Anne Institute – Compliance With the Reimbursable Cost Manual
… the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly … is an SED-approved, not-for-profit private school located in Albany that provides preschool special education services … year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualCity of Yonkers – Budget Review (B20-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2020-21 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … of 1.3 percent. Key Findings The 2020-21 budget relies on nonrecurring revenue of $67.1 million, such as fund …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Agencies Bulletin No. 1858
… will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates Effective for payroll … in 2019 that remain uncashed as of March 26, 2021, to OUF in April 2021. Agency Actions Agencies must notify … issued in 2019 and the funds will be remitted to the OUF in April of 2021. Employees can visit the Unclaimed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksVillage of Forestville – Water Fund (2012M-207)
… 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. … did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 … stress,” said DiNapoli. “Local leaders, however, are on the frontlines and must use this information to continue … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were properly … Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special … 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three rate-based …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… The Northport-East Northport Union Free School District is located in the Town of Huntington, Suffolk County. The … 1, District officials overestimated expenditures by as much as $9.3 million each year, for a total of almost $34 … fund District operations. Develop a formal plan indicating how reserves will be funded, how much will be reserved and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionCity 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 … Mayor submitted the 2024-25 proposed budget to the Council on April 22, 2024, or 21 days after the Charter-established …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Elmsford Union Free School District – Fixed Assets (2017M-147)
Elmsford Union Free School District Fixed Assets 2017M147
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Berkshire Fire District – Recording and Reporting Financial Activity (2014M-122)
… and separate from the Town of Johnstown, and is located in Fulton County. It is governed by a Board of Fire … record and report the District’s financial activities in the accounting system. Prepare and file the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/berkshire-fire-district-recording-and-reporting-financial-activity-2014mTown of East Hampton – Budget Review (B18-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2019 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to …
https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9Norwich City School District - Fund Balance Management (2018M-198)
… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Adopt realistic, structurally balanced budgets based on historical or known amounts and reduce the reliance on … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198