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Alternative and Out-of-Service Death Benefits – Forest Rangers Plan
… your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) or this special plan as of …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsExamples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… of special education services and programs to children with disabilities from birth to eight years of age. During … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … in other-than-personal-service costs that did not comply with the RCM’s requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Adirondack Helping Hands, Inc. (Adirondack) on its Consolidated Fiscal Report … Adirondack provides preschool special education services to children with disabilities who are between three and five … To determine whether the costs reported by Adirondack Helping …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… disabilities, behavioral health challenges, and chronic medical conditions. Jawonio is approved by SED to provide … as needed. Other Related Audits/Reports of Interest Summit Educational Resources: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Among the disallowances we identified were: $228,479 in salaries and fringe benefits, for 30 employees, that were …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: Summit Educational Resources - Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualFunctional MDS – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Functional MDS on … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … special education programs (collectively referred to as Programs) for about 190 disabled children between the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… services through rates set by SED. Dynamic’s reimbursement rate is based on financial information, including costs, it … the year ended June 30, 2012. This included $316,020 in personal service costs and $104,933 in other-thanpersonal- … OTPS expenses that included gifts, food for staff, holiday parties, and personal expenses such as personal …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were … the three fiscal years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and … To determine whether the costs reported by the John A Coleman School Coleman on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… covered the year ended June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider … who are between three and five years of age. WestCOP is reimbursed for preschool special education services … rate-based preschool special education programs (Programs) it operated. Key Findings For the year ended June 30, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualFranziska 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-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… $1,223 in payments made to a non-SED position, and $42 in salaries that were in excess of the median rate. $13,568 in …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report (CFR) were properly … (CFR Manual). The audit covered expenses reported on ARC Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Abilities First Inc AFI on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under the State Education Departments SED guidelines including the Reimbursable Cost Manual RCM and the
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kinderwise … Kinderwise provides preschool special education services to children with disabilities who are between three and four … information, including costs, that Kinderwise reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… for the fiscal year ended December 31, 2011 were $2,380,104. Key Findings The Treasurer submits monthly … at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and lodging per diem rates. Although the District has hourly payroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology