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The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) … 2011, the School claimed about $26 million in reimbursable expenses for the special education programs we audited. Key … these ineligible costs were: $114,338 in excessive salary expenses for 70 employees; $168,579 in excessive pension …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… not in compliance with local policies, reduce the claim by the amount of ineligible expenses. If the claim is a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … rates set by SED. The reimbursement rates are based on school year financial information, including costs that … staff, non-audit services provided by a registered public accounting firm, expenses not related to the Promise Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance … Program expenses by those amounts. Key Findings OASAS is not effectively monitoring the contract to ensure that claims … $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programCentral New York Regional Market Authority – Financial Condition (2024M-18)
… – pdf] Audit Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Asylum Seeker Spending Report
… (through month ending) Note: Spending from April 1, 2023 through June 30, 2025. Figure 2 – SFY 2024 and SFY 2025 … and General Services. Spending from April 1, 2023 through June 30, 2025. New York City Spending Through … Social Services for emergency shelter costs, followed by NYC Health + Hospitals (H+H) to operate Humanitarian …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report … adequate insurance coverage, or are financially secure to compensate those persons they might injure, or whose property they might damage, as a result of an accident, before they obtain a …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableVolunteer Firefighters – Travel and Conference Expense Management
… Volunteer firefighters are also eligible for reimbursement of certain expenses incurred while … attending training schools and courses of instruction for firefighters. General Municipal Law 12 authorizes the … of a municipal corporation or fire district to provide for reimbursement for registration fees up to a maximum of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/volunteer-firefightersMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… guidance that allowed MCOs to misreport non-allowable marketing expenses as allowable facilitated enrollment … determine the extent to which MCOs report non-allowable marketing expenses as facilitated enrollment; and assess the … the Department revised MMCOR instructions regarding marketing and facilitated enrollment expenses, we found that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal … the RCM and CFR Manual, as follows: $482,418 in personal service costs reported on the CFR but not supported by the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… renewed non-competitive and limited-competition contracts with vendors. Auditors found ACS officials did not provide … performance. Officials renewed or extended contracts with some vendors that had poor performance. In fact, 12 … was established to provide all four-year-olds in the state with the opportunity for an early childhood education. SED …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… determines how special education providers can use public funds to make certain that children get the greatest … Education Department so that they can recover the misspent funds.” Shared staff at Starting Point Services divided their … uncovered waste, fraud and abuse of special education funds, DiNapoli announced an initiative involving a broad …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family … has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … for these services through rates set by SED. The reimbursement rates are based on financial information, … NYTPS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… integrated programs to disabled children between the ages of three and five years. During the 2012-13 school year, … serviced about 110 students. The New York City Department of Education (DoE) refers students to Milestone based on … and properly documented. SED reimburses DoE for a portion of its payments to Milestone based on statutory rates. For …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… education integrated preschool classroom within its early education center. Elmcrest is authorized by SED to … The ineligible costs included: $18,264 in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in overstated expenses that resulted from …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the … education itinerant teacher (SEIT) and related services to disabled preschool children. KTI subleases from and shares … City Department of Education (DoE) pays tuition and fees to KTI using rates set by SED, which are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… that were not properly calculated, adequately documented, or allowable for the two years covered by our audit. The …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualEmployee Non Travel Expenses
Employee Non Travel Expenses
https://www.osc.ny.gov/files/state-agencies/pdf/XII-4-B-1-att11-employee-non-travel-expenses.pdfMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… premiums for all MCOs, including those MCOs that did not pay such taxes. We also determined one MCO improperly claimed …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premium