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Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
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)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes and internal controls over … 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in Monroe County, is … of 15 members, including three parent representatives. The School’s 2011-12 fiscal year operating expenses totaled …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationCity of Lockport – Budget Review (B24-1-8)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the … and expenditure projections in the proposed budget appear reasonable. We expect 2024 fire department overtime … and conservative. The City’s proposed budget includes a tax levy of $13,853,089. Key Recommendation Be mindful of the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Selected Aspects of Discretionary Spending
… Purpose To determine whether the Central New York Regional Transportation Authority’s … period was April 1, 2010 to March 31, 2012. Background The Central New York Regional Transportation Authority … and improve the public transportation systems in the central region of New York State, including Onondaga, Oswego, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1The Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. … rates set by SED. These reimbursement rates are based on financial information, including costs, that CSC reports …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building Blocks) on its Consolidated Fiscal Reports (CFRs) … Cost Manual (RCM). The audit covered expenses reported on Building Blocks’ CFR for the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … by SED to provide preschool special education services and is reimbursed for these services through rates set by … full-time equivalent ratios for certain employees, and $5,182 in other than personal service costs that …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. CFDS is reimbursed for preschool … included: $64,954 in personal service costs that consisted of ineligible bonuses and executive compensation above the … reimbursement rates, as appropriate. Remind CFDS officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … costs included $11,111 for iPads, software, laptops, and various curriculum materials that were purchased …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualCompliance With Payment Card Industry Standards
… personnel. Also, it has not inventoried all devices that process cardholder data, implemented a formal risk assessment process to identify threats to cardholder data, ensured all … of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58) State University of New …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented adequately, and … three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special … reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly documented …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualNYS Common Retirement Fund Announces Second Quarter Results
… in publicly traded domestic equities and 18.0 percent in international public equities. The remaining Fund assets by … (7.8 percent), real estate (6.6 percent), absolute return strategies (2.7 percent) and opportunistic alternatives and … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Fiscal Report CFR were properly calculated adequately do …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualOpinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or verification "optional with …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Jowonio School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special … ended June 30, 2014, Jowonio reported over $7.6 million in reimbursable costs on its CFRs for four rate-based … fiscal years ended June 30, 2014, we identified $118,110 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualSecurity Over Critical Systems
… Architecture emphasizes key principles such as the least privilege, data classification, and separation of duties. … and Accountability Act (HIPAA), Federal Information System Controls Audit Manual (FISCAM), National Institute of …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsNational Directory of New Hires Data Security
… Objective To determine if the Office of Temporary and Disability Assistance has met federal requirements for … January 2024. About the Program The Office of Temporary and Disability Assistance (OTDA) is responsible for supervising State programs that provide assistance and support to eligible families and individuals. Two such …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/national-directory-new-hires-data-securityMedicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from April 2023 … DOH’s eMedNY computer system processes claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023Village of Endicott -- Budget Review (B17-4-7)
… Village's tax levy limit by $470,040. Key Recommendations We recommend the Board address water and sewer rate changes … appropriations without sufficient financing sources. We recommend the Board take necessary actions, such as …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. Cantalician is reimbursed for these … included: $347,406 in personal service costs, consisting of unsupported salaries and associated fringe benefits. … $10,848 in other than personal service costs, consisting of $9,673 in unsupported costs and $1,175 in ineligible …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manual