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Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… two fiscal years ended June 30, 2014. Background Pinnacle is an SED-approved, not-for-profit special education provider … who are between three and five years of age. Pinnacle is managed by an eight-member Board of Trustees. Pinnacle is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on WARC’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016 and certain expenses … for these services through rates set by SED. The reimbursement rates are based on financial information, … WARC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualUnity House of Troy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … direct care positions, and the personal service costs for one of its classrooms for a full year, although the classroom …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services and to … levels of care that providers bill. The amount of United’s reimbursement depends on the level of care billed – the higher the level billed, the greater the reimbursement. Billing for a higher level of care, which is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. Background Leake and … special education services through rates set by SED. The reimbursement rates are based on financial information, … Watts reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its … Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on … with disabilities who are between three and five years of age. NYTPS is reimbursed for these services through rates …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on … including the Reimbursable Cost Manual (RCM). We audited costs that Arc Orange reported on its CFR for the year ended … In addition, we expanded our audit work to review certain costs that Arc Orange reported on its CFR for the year ended …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered expenses reported on Kids in Action’s CFR for the fiscal year ended June 30, 2015. About the Program … services under this program are based on fixed fees. The reimbursement rates for the SEIT program are based on … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualParsons 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 … for these services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, necessary, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… the costs reported by The New Interdisciplinary School (NIS) on its Consolidated Fiscal Reports (CFR) were properly … Manual (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain … with disabilities who are between three and five years of age. NIS is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… June 30, 2013. Background Inspire, located in Goshen, New York, was originally founded as Orange County Cerebral … programs at three sites (Goshen, Newburgh, and Monroe, New York) that serve approximately 250 students between the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New … classroom within its early education center. Elmcrest is authorized by SED to provide preschool education services … between the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… special education provider located in Clinton County, New York. North County provides preschool special education … as needed. Other Related Audits/Reports of Interest HTA of New York, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualAppendix B — Travel References – Travel and Conference Expense Management
… Reports Office of the New York State Comptroller, Academy for New York State's Local Officials Office of the New York State Comptroller, Travel Guidelines for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2015. Background Hawthorne is an SED-approved, not-for-profit special education provider located in Westchester … special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualStandardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to … of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in either a manual or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsFederal funds to New York City: Title IV-E Foster Care
Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-iv-e-foster-care.pdfMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. We performed our audit pursuant to legislative mandates …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalComptroller DiNapoli Releases State Audits
… the year ended Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not comply with … An initial audit issued in April 2014, determined that NYC Department of Finance’s Court Assets Department could not …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-audits