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All My Children Day Care – Compliance With the Reimbursable Cost Manual
… ended June 30, 2015, AMC reported approximately $8 million in reimbursable costs for its SEIT program. Key Findings AMC … commingling program funds – a practice that is not in compliance with its own stated policy. For fiscal year … ended June 30, 2015, we recommend SED disallow $5,300,127 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … special education services pay tuition to HCA using reimbursement rates set by SED. The State, in turn, … to the costs reported on HCA’s CFRs and to HCA’s tuition reimbursement rates, as warranted. Remind HCA officials of …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… more.” The Medicaid Drug Rebate Program (MDRP) was created in 1990 to lower government expenses. DOH is supposed to … making them ineligible for rebates. For example, on one claim where Medicaid actually paid $25,553, DOH could have … of $16,149 but instead the claim was incorrectly excluded from invoices sent to the drug manufacturer. Rebates are …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Report Examines State School Aid Trends
… Over the past ten years, state aid to school districts has increased $6 billion to $23.3 billion in … Thomas P. DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single … of a ruling by the State Court of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served approximately 518 students. Omni …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on CCC’s CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its … who are 3 and 4 years of age. During the 2017-18 school year, CCC served approximately 90 students in its cost-based …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualOverview – XI. Procurement and Contract Management
… to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve … Printing, Miscellaneous Services and Equipment of this Chapter, provides information related to the quick procurement process for submission of those types of quick contracts to OSC for approval. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The … ones. Under the Program, eligible employers may receive tax credits when they hire unemployed or underemployed youth …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOversight of Career and Technical Education Programs in New York State Schools
… 2020. About the Program CTE prepares students to succeed in future careers by introducing them to workplace competencies and providing hands-on learning in the high school setting. According to a national … students who have completed two consecutive CTE courses in the same program is about 90 percent – 15 percentage …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Jackson Child … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, Inc. (LRI) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules and … tracks: Finger Lakes Gaming and Raceway (which is privately owned), Saratoga Racecourse, Aqueduct Racetrack, …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualControls Over Selected Expenditures
… by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to these …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresCUNY Bulletin No. CU-461
… transit benefit exclusion (under section 132 (f) (2) (A) of the Internal Revenue Code) from $125 to $240 per month for the period of January 1, 2012 through December 31, 2012. … a letter and a copy of Prior Year Social Security and Medicare Tax Refund Certification ( Form AC 3206 ), to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentCUNY Bulletin No. CU-478
To inform agencies of the change related to the taxation of imputed income for a nonemployee samesex spouses health coverage and of the potential tax
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOversight of Residential Domestic Violence Programs
… is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are … residential DV program. DV programs are run by various not-for-profit agencies across the State. During our audit … does not maintain adequate oversight of DV residences. For example, OCFS was unable to provide the audit team with …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Fire Company #2, Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of … March 31, 2012, the Company received approximately $74,000 in revenue, including $20,800 in foreign fire insurance premiums, and disbursed …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… 2012. Background The Roosevelt Fire District is located in the Town of Hempstead in Nassau County. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology