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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… who are between three and five years of age in Western New York. The Center is reimbursed for these services through …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… a holiday party, a staff picnic, and a donation; and $317 in overreported expenses. $29,895 in costs not offset by …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… contracts with Health Management Systems, Incorporated (HMS) to identify and verify third-party coverages. HMS enters into data-sharing agreements with third-party … as an affiliate). We recommended the Department work with HMS to amend data-sharing agreements with third-party …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Parsons’ CFR for the fiscal year ended June 30, 2015. About the Program … between three and five years of age. Parsons is reimbursed for these services through rates set by SED. The … Parsons reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on NYSARC … to the State Education Departments RCM and the CFR Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in the initial audit … With Special Education Regulations for the Provision of Services (Report 2018-N-5 ). About the Program In New York … To determine the extent of implementation of the five recommendations included in the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followStep Up Therapy Services, PLLC – 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 focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, whose … necessity is evident from documentation in the patient’s medical record, and that meet existing standards of … that contained a severe malnutrition diagnosis that the medical records did not appear to support. We found that the …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionBank Street College of Education – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized … to provide developmentally oriented, culturally sensitive child care and support to families of children up to five years and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … to the SC and SCIS programs. We also disallowed the Child Care Allowance because it was not proportionately … To determine whether the costs reported by Northside Center for Child Development Northside on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2015. Background Leake and Watts (which, in 2018, changed its name to Rising Ground) is an … not-for-profit special education provider located in Westchester County, New York. Leake and Watts provides … 2015, Leake and Watts reported approximately $6 million in reimbursable costs on its CFR for the seven rate-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… service providers to assess their needs. Ensure TTW provider affiliates are familiar with and able to use NYESS …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… infrastructure assets, including onshore and offshore wind, that contribute to a green energy transition. Carlyle … investments in renewable energy sources, such as solar, wind, battery energy storage systems and energy transition, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York, it’s never been more critical that we receive much-needed support from the federal government.” For every … the state received $0.91, well below the national average of $1.24. New Jersey is the only state that received less, with a return of $0.82. New Mexico gets the most value at $2.83 per tax …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… choices, it should be transparent over what spending can and cannot be adjusted,” DiNapoli said. “While the city’s … operational challenges. The city is limited in where it can make adjustments, and all stakeholders will benefit if it … Medicaid, debt service, public assistance and other legally or contractually-required payments. Nondiscretionary …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… report by State Comptroller Thomas P. DiNapoli shows the labor force participation rate for those with a disability … 28.8% of individuals with disabilities participated in the labor force in 2024, less than half the rate of people in New … earn a bachelor’s degree and tend to have lower rates of labor force participation and employment. As a result, they …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesMaximizing Incentives for Individuals With Disabilities (Follow-Up) (2023-F-33)
To determine the extent of implementation of the four recommendations included in our initial audit report, Maximizing Incentives for Individuals With Disabilities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f33.pdfCompliance With School Safety Planning Requirements (Follow-Up) 2022-F-32
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Compliance With School Safety Planning Requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22f32.pdfCompliance With Freedom of Information Law Requirements (2020-S-12)
To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s12.pdf