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Crossroads Center for Children – Compliance With the Reimbursable Cost Manual
… materials that were purchased with private grant funds; $2,281 for non-audit services that were performed by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Center for … York. CFDS provides preschool special education services to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … requirements. Other Related Audits/Reports of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… travel cards, and $13,520,915 (80 percent), was for reimbursement to employees for travel expenses not charged to …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… $474,080 in employee bonus payments that were not in compliance with Manual guidelines; $76,766 in unnecessary and … Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) … Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual (2010-S-59) … To …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Purpose To determine if Medicaid overpaid Ambulatory Patient Groups claims because of deficiencies in … reimburses outpatient services through the use of the Ambulatory Patient Groups (APG) payment methodology. The APG …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional Transportation Authority’s discretionary … April 1, 2010 to March 31, 2012. Background The Central New York Regional Transportation Authority (Authority) was …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… For example, on 23 of the District’s 40 mobile devices we found indications of personal use. We found that 25 devices had minimal to no discernible use …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… expenses totaled approximately $5.3 million. Key Findings We reviewed four building leases and 12 service contracts … Similarly, although competitive bidding is not required, we found that the School only sought competition for one of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal and Reporting Manual (CFR … on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation requirements. For …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualVillage of Middleport – Water and Sewer Rents (2013M-313)
… 3, 2013. Background The Village of Middleport is located in Niagara County and has approximately 1,840 residents. The … appropriations for the general, water and sewer funds in the 2013-14 fiscal year total $1.7 million. Key Findings … system” did not ensure that transactions were recorded in a timely manner. The Clerk-Treasurer’s spreadsheets were …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … not eligible for coverage. Our audit covered the period from January 1, 2014 through December 31, 2018. We reviewed a …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report … the Program BANY is an SED-approved, for-profit provider of preschool special education services to children with … with SED requirements, and communicate with SED to obtain clarification as needed. Take steps to improve record keeping …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… December 31, 2012. Background The Bolivar-Richburg Central School District (District) is located in the Towns of Alma, … requirements in the Regulations. … BolivarRichburg Central School District Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedOversight of Nurse Hiring and Retention (Follow-Up)
… that nurse candidates undergo various screenings (e.g., criminal history, verification of work eligibility) to ensure … so they can be properly monitored for potential criminal activity. We also identified numerous instances of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on … covered costs reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an … CDG is reimbursed for these services through rates set by SED, which are based on financial information, including …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … Anne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … costs reported on St. Anne’s CFR and to St. Anne’s tuition reimbursement rates. Remind St. Anne officials of the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… The Environmental Laboratory Approval Program (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing environmental analyses on samples … State (NYS), thus ensuring the accuracy and reliability of these analyses. Accurate laboratory test results are …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programDiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… up their mother’s death for two years to steal from the New York State and Local Employees Retirement System. They now … the largest district attorney’s office north of New York City. The office employs more than 200 assistant district …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsSummit Security Services, Inc. (Summit)
… Purpose The objective of our examination was to determine whether individuals who performed security guard … State Office Building; and the James A. Farley Building in New York City during the period January 1, 2017 through … subcontractor, Bestworth Security Services, who did not meet the Contract qualifications . Specifically, none …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summit