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Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… documented. For the fiscal year ended June 30, 2013, we identified $15,454 in costs charged to the Programs that … SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to Happiness … pertinent SED guidelines that relate to the deficiencies we identified. To Happiness House: Ensure that costs reported …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… 446 county and local facilities. The Commission is charged with both the periodic inspection of all correctional …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followAffordable Home Ownership Development Program
… grant monies to existing and prospective homeowners in compliance with Program criteria. Our audit covers the … assets of recipients must be below the limits stipulated in the contracts between the Corporation and the various … on several factors, including the value of the property in question and family size of the Program beneficiary. In …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Preschool Integrated Special Class services to 56 children with learning disabilities from ten school districts in … be eligible for reimbursement, reported costs must comply with the guidelines in the Manual. For the fiscal year ended … preschool special education programs that did not comply with the Manual’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualOpinion 88-73
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Reserve Fund … reserve fund for improvement district purposes. This is in reply to your letter asking whether a town of the second … capital reserve funds for improvement district purposes. In this regard, we note that General Municipal Law, §6-c, …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Overview – What Every Employer Should Know
… year. Annual contribution rates also play a major role in the total amount of your annual payment. The value of the … the employer contribution rates for two fiscal years in the future. Rates are issued in late August/early September every year and are used to …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-rates/overviewFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are 3 to 5 years of age. Racker is … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … personal service costs, consisting of $69,538 in payments with inadequate time records, $20,977 in costs that were not …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualOpinion 91-5
… after the incorporation of a village which is coterminous with the town. Indebtedness of the town which was outstanding … after the incorporation of a village which is coterminous with the town. You also ask what portion, if any, of the town … law applicable to villages incorporated to be coterminous with a town, and towns created to be coterminous with a …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Division of Housing and Community Renewal Bulletin No. DH-14
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … of New York and Rent Regulations Services and provides for the following general salary increases and payments. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-14-april-1-2004-salary-and-location-pay-increasesXII.4.B.1 Supporting Information – XII. Expenditures
… claims, invoices or expense reports. These actions, if carried out effectively, can provide a reasonable basis … should resolve situations where the supporting information does not substantiate the claims for payment. This may … claim or report. A large amount of supporting information does not make up for a lack of reliable, high-quality …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. The Center provides … ended June 30, 2014, the Center reported $2.5 million in reimbursable costs on its CFRs for the rate-based … the two years ended June 30, 2014, we identified $177,786 in ineligible costs that the Center reported on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… father); Allan Lebovitz; and Robert Thaler. From January 1, 2007 through June 8, 2011, Medicaid paid about $6.9 million for services purportedly performed by the six … submitted by the six affiliated dentists during the period January 1, 2007 through June 8, 2011. Auditors determined …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followLicensing and Monitoring of Proprietary Schools
… to maintain on site, at least once every licensure period. If the Bureau finds a school is not financially viable or is … viability based on the documentation schools submit, we found that staff are conducting very little to no analysis … ability to repay loans, which would affect taxpayer funds if the loans are government backed. In addition, inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsXII.7.B Voucher Denials – XII. Expenditures
… Fund Code 03 Incorrect Vendor Address 04 Does not comply with the requirements in the GFO 05 Voucher will cause … 08 Inappropriate use of lapsing funds 09 Not in compliance with OAG charity registration requirements 10 Insufficient … must pay back amount owed to State 22 Does not comply with Contract/PO terms 23 Inappropriate Handling Code 24 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsHeat and Hot Water Complaints (Follow-Up)
… the extent of implementation of the eight recommendations in our initial audit report, Heat and Hot Water Complaints … Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … includes providing adequate heat and hot water (HHW). In accordance with the Code, residential building owners must …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
… Unit works to collect the amounts due on parking cases with the highest probability of collection, such as summonses … agencies (OCA) using a dollar threshold of $350, with the cases with the highest probability of collection going to in-house …
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followOpinion 90-26
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (exceeding maximum cost specified in) LOCAL FINANCE LAW, §32.00: Where the lowest bid on the proposed installation of sprinkler systems in fire district buildings exceeds the estimated maximum cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Opinion 89-51
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts … of private contractors engaged by the fire company in connection with fighting a fire within the fire protection … the party receiving fire protection pay for any increases in the cost of Volunteer Firefighters' Benefit Law insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Bay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdf