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E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $300,142 in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… preschool multidisciplinary evaluations and provides 1:1 Aide services to children enrolled in the cost-based program. … and $4,540 in computer consulting fees. $15,293 in 1:1 Aide costs allocated to the cost-based program. $4,455 in …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher services, Preschool Special Class full day, and Preschool Integrated Special Class to children …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the … records; however, Civil Service is ultimately responsible for ensuring these groups fulfill their duties. Civil Service … and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… on the CFR. $12,063 in employee bonuses that were not in compliance with the RCM’s guidelines. $10,394 in expenses …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal … To determine whether the costs reported by Queens Centers for Progress QCP on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … each category, there are either three or five levels of care that providers bill. The amount of United’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic … Higher Education (September 2024) Higher Education in New York: Evaluating Competitiveness and Identifying …
https://www.osc.ny.gov/reports/caucus2025City of Dunkirk – Budget Review (B24-1-10)
… was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” authorizes the City of … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10June 2002: GASB Statement 34
… culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic … Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on Major Funds … (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… of detail for reporting and analysis. The following major classes of revenues have been developed for use by all State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTotal Spending – 2023 Financial Condition Report
… (29 percent) has exceeded the rate of inflation (Consumer Price Index increase of 17.7 percent). State spending has been partially …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… percent) has exceeded the rate of inflation (Consumer Price Index increase of 7.7 percent). State spending has been partially …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingTotal Spending – 2022 Financial Condition Report
… percent) has exceeded the rate of inflation (Consumer Price Index increase of 12.1 percent). State spending has been partially …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-spendingPlattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the … in the Town of Plattekill in Ulster County. The Library, which provides library services to approximately 10,000 … at the time. Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Village of Canajoharie – Procurement (2015M-36)
… October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in Montgomery County, … and has a population of approximately 2,180. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Town of Maine – Justice Court Operations (2016M-358)
… controls over the Justice Court’s financial activity for the period January 1, 2015 through August 5, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The … Periodically review and reconcile the DMV’s pending-ticket log with caseload activity to ensure that unpaid tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Town of Mooers - Procurement (2020M-55)
… goods and services in accordance with Board policy and applicable statutory requirements. Key Findings Of the nine … goods and services in accordance with Board policy and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55City of Cohoes – Physical Accessibility to Programs and Services (S9-24-26)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key Findings … steps to increase physical accessibility to programs and services provided at selected City facilities …
https://www.osc.ny.gov/local-government/audits/city/2025/02/14/city-cohoes-physical-accessibility-programs-and-services-s9-24-26Town of Penfield – Physical Accessibility to Programs and Services (S9-24-39)
… components at the Town Court, such as signs identifying van accessible parking spaces. Recommendation Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-penfield-physical-accessibility-programs-and-services-s9-24-39