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DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a report issued … Authorities Reporting Information System (PARIS) as issued for state purposes, better known as “backdoor borrowing,” … authority debt includes an additional $66.7 billion issued for authority purposes and $40.9 billion issued on behalf of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… (UPK) program. This affiliate—Jackson Children Services (JCS), a for-profit related-party entity owned by JCDC’s … Executive Director—utilized JCDC’s resources in operating JCS’ Early Intervention and UPK services during the 3 fiscal … costs of buildings JCDC shared with an affiliate (i.e., JCS). $73,150 in unsupported personal service costs, …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… provided by private nonprofits and 20 percent provided by State-run services. One of these nonprofit service providing … services in multiple locations throughout New York State: 82 in New York City, one in Westchester County, one in … funding from OPWDD is a combination of Medicaid and State appropriations. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal Reports (CFRs) were reasonable, … a New York City-based for-profit organization authorized by SED to provide preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Purpose To determine the implementation status of the five … made in our initial audit report, Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Report 2015-S-14 … audit report on March 1, 2017. The audit objective was to determine whether the Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… to 43 children from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The counties pay …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-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 … June 30, 2014. We also performed on-site observations of ICL staff, clients, facilities, and reviewed prior year … through October 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… special education provider located in Commack, New York. Building Blocks provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its … (ended June 30, 2013), and performed certain observations of PCMH staff and facilities through the end of our fieldwork. Background OMH’s mission is to promote the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … Yonkers, New York, provides special education services to school-age and preschool children between 3 and 21 years of … The New York City Department of Education (DoE) and other school districts pay tuition and fees to WSSC according to …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… other programs, a preschool Special Education Itinerant Teacher (SEIT) program to disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of the Children’s Center for Early Learning (Center) were … properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Institutes of Applied Human Dynamics were calculated properly, … years ended June 30, 2012. Background The Institutes of Applied Human Dynamics, Inc. (Institutes) is a … the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal Report … New York, provides preschool special education services to children with disabilities between the ages of three and five … determine whether the costs reported by Astor Services for Children Families Astor on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Starting Point … documented, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, the Preschool …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Words ‘N Motion Special Education Programs (Words ‘N Motion) on its Consolidated Fiscal Reports (CFRs) were … The audit included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manual