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Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… York. During the 2012-13 school year, Institutes served 80 students. For the fiscal year ended June 30, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … core services as well as general administrative support. Business-type activities: includes activities that are … program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports … SED to provide Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the … refers students to Kids Unlimited and pays for its services using rates established by SED. The rates are based …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualTown of Fishkill – Fiscal Stress (2013M-188)
… is located in Dutchess County. The Town is governed by the Town Board which comprises the Town Supervisor and … did not use nearly $782,000 in donated funds as stipulated by the donors, but instead applied these funds to the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188The Norman Howard School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the Reimbursable Cost Manual (RCM). This audit covered … comply with the guidelines contained in the CFR Manual and RCM. For the three fiscal years ended June 30, 2011, NHS …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTravel Advisory No. 15
… to lift COVID-19 restrictions and agencies returning to pre-pandemic operation. For information about determining the most economical method of travel in the best interest of the … employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsADAPT Community Network – Compliance With the Reimbursable Cost Manual
… (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports … fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization authorized by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Purpose To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were … Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … Ensure that costs reported on future CFRs comply with all Manual requirements, as well as the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract with … OMH guidelines, providers should set aside about $500 per client for contingencies, primarily to ensure that clients …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingControls Over Vehicle Use and Transportation-Related Expenses
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … the Office of General Services, for fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair shops, the Contractor provides a network of authorized …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesOpinion 2003-1
… standpipes, water purification works, pumping stations and main water lines, including lands, of the original district … …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-20
… removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, … removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for … Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]). In a multi-company fire department, the initial recipient of the foreign …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… recommended the authority develop and implement a long term capital plan given that its current revenue … to make ends meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Comptroller DiNapoli Releases State Audits
… Education Services Corporation: Tuition Assistance Program Wagner College (2015-T-3) Auditors determined Wagner was overpaid $97,947 because school officials … requirements and three students who were not enrolled at Wagner for the semesters in question. Higher Education …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… $1,577,821, were billed improperly. Department of Health and Office of the Medicaid Inspector General officials made … partially implementing three of five recommendations and not implementing two. New York State Health Insurance … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… and June 30, 2014, for the MTAR program, PROMESA reported about $6.5 million in costs, which were offset by $3.7 … with the CFR Manual and OASAS guidelines. PROMESA reported about $23 million in costs associated with contracted OASAS programs during the period. Our audit examined about $9 million of these expenses and identified problems …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incOpinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; …
https://www.osc.ny.gov/legal-opinions/opinion-92-56XII.4.B.1 Supporting Information – XII. Expenditures
… SECTION OVERVIEW The purpose of this section is to provide guidance to assist agencies in determining whether … that can support the claim; where the reviewer can obtain supporting information; and how to evaluate the supporting information. Policy Types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-information