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Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Manual Therapy …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… The ineligible costs included: $172,460 in personal service costs, which consisted of $164,502 of offsetting … not included in the calculation of the tuition rate of the integrated program and $7,958 in ineligible bonuses; and $5,326 in other than personal service costs, which consisted of $3,358 in ineligible food …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualInternal Control System Components
… January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsAllocation and Budgetary Controls Over Unrestricted Funds
… for the State University of New York had: a fair and equitable methodology for charging (assessing) SUNY campuses for the costs of central office operations and statewide initiatives; adequate procedures to allocate unrestricted funds to SUNY campuses and System Administration; and sufficient budgetary controls …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsInspecting Highway Bridges and Repairing Defects
… has six weeks to take appropriate action (i.e., close the bridge, repair the defect, or take alternative action to ensure the bridge is safe to use. Less serious safety defects may also … requirements for classifying, reporting and repairing bridge defects. Instead, it follows its own method but does …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… to non-approved SEIT sites. The ineligible costs include mortgage interest, depreciation, and other costs related to 20 sites … in the Manual. Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… school year, Gingerbread served about 145 students. The New York City Department of Education (DoE) refers students … on clinical evaluations and pays for its services using rates established by SED. The rates are based on the financial information that Gingerbread …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently … To determine whether the costs reported by These Our …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … programs and sufficiently documented pursuant to the State Educa …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, Inc., a not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualHomeless Housing and Assistance Program – Project Selection and Maintenance
… of 1,092 beds that became operational. Key Findings HHAP awarded funding for 51 projects that it concluded met the … or construction phase within two to four years of being awarded funding. We found that HHAP completed or scheduled …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceUnified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: Effective as of paycheck dated November 5, 2025 (Administration). OSC Actions: OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… complete report - pdf] We also released six letter reports to the following School Districts: Arlington Central School … [pdf] . Purpose of Audit The purpose of our audit was to determine whether school districts are adequately controlling access to their Student Grading Systems (Systems) for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Riverhead Central School District – Financial Operations (2025M-64)
… Area The Board and District officials are responsible for developing policies and procedures to ensure the Board … financial operations. The Assistant Superintendent for Business (Assistant Superintendent) oversees the … as the custodian of District funds, is responsible for signing checks, making electronic payments and transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September … Did the Genesee Valley Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Greenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147City of Newburgh – Budget Review (B24-6-9)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … as of December 31, 2010. During the time that Chapter 223 is in effect, the City’s proposed annual budgets must be … additional money for this program in fiscal year 2025-26. The 2025 proposed budget includes sale of metered water …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9State Comptroller DiNapoli Releases Audits
… goal of statewide interoperability. While the division is generally meeting its obligations for ensuring that grant … that governs the disposition of real property, but the AI is obsolete, having been last updated in October 1990. … critical information systems and associated data, there is a risk that unauthorized persons could access these …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsDiNapoli: Investors Expand Corporate Disclosure of Political Spending
… its shareholder proposal from Comcast, Peabody Energy and CF Industries after the companies agreed to adopt disclosure … with the following companies: 2014 Comcast Corp. CF Industries (2014 agreement followed 66% support in 2013 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-investors-expand-corporate-disclosure-political-spendingState Comptroller DiNapoli Releases Audits
… Projects (2018-S-70) LIRR’s capital management process is guided by a series of Department of Program Management … With the Reimbursable Cost Manual (2020-S-25) Mary Cariola is a not-for-profit organization located in Monroe County … who are three and four years of age. Mary Cariola is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-audits