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Interdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, ICCD … in Queens and Nassau County. The New York City Department of Education (DoE) and local school districts refer students … local school districts are reimbursed by SED for a portion of their payments to ICCD. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports … located in Scarsdale, New York, that offers a variety of services to children and adults in the community, … services to children with disabilities between the ages of three and five years. JCC is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. Background Adirondack is an SED-approved, for-profit special education provider located in Clinton … three and five years of age. Adirondack is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. Institutes, based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. During the 2012-13 school year, … June 30, 2013, Institutes reported about $2.3 million in reimbursable costs on its CFR. Key Findings For the three …
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
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Kids Unlimited’s CFR for the fiscal year ended June 30, 2015 …
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)
… for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted from … in 2009 to a $1.4 million deficit at the end of 2011. To cover operating expenses, Town officials loaned moneys … borrowings are repaid in a timely manner. Determine how the $758,000 of funds intended for the sewer extension …
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
… in the CFR it files with the New York State Education Department (SED). To be eligible for reimbursement, the … the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … $67,295 for two employees who did not have the required professional certifications during portions of our audit …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTravel Advisory No. 15
… employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or … recognize employees who are telecommuting may be unable to print an AC 132-S for physical signature or provide it to a …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for its services … $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… the various programs funded by New York City, New York State, and other sources. The audit primarily addressed the … services. ANIBIC receives funding from three New York State agencies, including the Office for People With … Manual and its Appendices (Manual) provide guidance on the preparation of Consolidated Fiscal Reports (CFRs), …
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
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were properly … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. …
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
… the contract year ended June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and … New Yorkers. OMH operates psychiatric centers across the State and regulates, certifies, and oversees a variety of … largest providers of supportive housing services in the State, providing both multiple and single-occupancy …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingControls Over Vehicle Use and Transportation-Related Expenses
… customers – those who live, work, and travel in New York State – have a safe, efficient, balanced, and environmentally … Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … contract (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesADAPT Community Network – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education service … school year, ADAPT served about 548 preschool students. In addition to the preschool cost-based programs, ADAPT … June 30, 2015, ADAPT reported approximately $53 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOpinion 2003-1
… §202(5), the cost of an extension to a town water district is charged against only properties within the extension. The … for an extension to an existing town water district is borne solely by the properties within the extension. Towns … seq .). Under both articles 12 and 12-A, a public hearing is required (Town Law §§193, 209-d). Town Law §202 contains …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance … excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal) …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 2005-2
Whether a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the department for mileage expenses
https://www.osc.ny.gov/legal-opinions/opinion-2005-2DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released today by New York State Comptroller … that its current revenue structure may not be sufficient to cover ongoing and future capital needs. “The Thruway …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costs