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Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… [ read complete report - pdf ] Audit Objective Determine whether the Tompkins County … information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringIdentifying Fiscal Cliffs in New York City’s Financial Plan
… and is no longer being updated. Please review our latest NYC Financial Plan Review reports for more information on fiscal cliffs. Last updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2013. Background Manual Therapy is a New York City-based for-profit organization authorized by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between the ages of three and five … of New York Downstate Medical Center purchased the Long Island College Hospital, including its preschool – the … $1,727,960 in reported costs that did not comply with the requirements in the RCM, as follows: $1,519,114 in …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years 2011-12, 2012-13, and 2013-14. … Learning Center (Just Kids) is a Suffolk County-based for-profit organization that is authorized by SED to provide, … programs based on clinical evaluations. The counties pay for the preschool special education services using rates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2013. Background Wagner is a Bronx, New York not-for-profit organization that was approved by SED to provide Special Education Itinerant Teacher (SEIT), full-day and half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background ERCDC is a New York City-based not-for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool … the 2013-14 school year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Starting Point is a Brooklyn, New York-based not-for-profit organization that … programs, the Preschool Special Education Itinerant Teacher (SEIT) and Special Class Integrated Setting (SCIS) … 2013, Starting Point reported approximately $16.4 million in reimbursable costs for the audited programs. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… 31, 2019, St. Mary’s reported approximately $12 million in reimbursable costs for the SED preschool cost-based … years ended December 31, 2019, we identified $257,142 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $150,752 in …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… June 30, 2014, Yeled reported approximately $81 million in reimbursable costs for the audited program. Yeled also … fiscal years ended June 30, 2014, we identified $2,950,518 in reported costs that did not comply with the Manual’s … be disallowed. These ineligible costs included $1,026,139 in personal service costs and $1,924,379 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based … preschool programs and a Special Education Itinerant Teacher (SEIT) program to children ages three through five … 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualCompliance With School Safety Planning Requirements
… The audit covered the period July 1, 2015 through February 15, 2019. About the Program The potential for emergency …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Kew Gardens is a Queens, New York-based for-profit organization that is … by SED to operate Preschool Special Education Itinerant Teacher (SEIT) and Related Services programs for disabled … 30, 2013, Kew Gardens reported approximately $9.8 million in reimbursable costs for the audited SEIT program. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… Contracts (Follow-up) (2016-F-10) An initial audit issued in June 2015 determined whether ACS properly awarded, … the health and safety of children were placed at risk. In a follow-up report, auditors determined ACS has not made … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2079
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2170
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1960
… Background Taxable Travel Reimbursements Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1863
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1863-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1769
… Taxable travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … and employment taxes if employment away from home at a single location is realistically expected to last for more …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1769-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2283
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee Payments Taxable Under the IRS … taxes from meal allowances for non-overnight travel (day trips). One-Year Rule: The IRS requires employers to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursements