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Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2013. Background Inspire, located in Goshen, New York, was originally founded as Orange County … ended June 30, 2013, Inspire reported over $6.4 million in reimbursable costs on its CFR for six rate-based preschool … fiscal year ended June 30, 2013, Inspire claimed $226,382 in ineligible costs for its six rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Hawthorne provides preschool … 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualStandardized Forms – Travel and Conference Expense Management
… – should indicate the departure and arrival points for travel, the date and time of departure and arrival for … (paid by the traveler or charged to a local government or school district credit card). Meals – dates and types (breakfast, …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsOpinion 89-18
… made to an assessor as reimbursement for lost wages. You ask whether a town may reimburse a town assessor for … the New York State Board of Equalization and Assessment. You indicate that the chairman of the board of assessors has, … attendance at two training schools during 1987. Therefore, you also ask, if the payment by the town to the chairman was …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Processing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsState Agencies Bulletin No. 2045
… employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of … code of Leave of Absence/MLS) and who returns on or before 03/31/2023 is eligible for the payment upon the … employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingComptroller DiNapoli Releases School District Audits
… fund. The audit recommended that the board develop a plan to reduce fund balance by financing one-time …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… the Inflation Reduction Act (IRA). The state expected to receive $13.6 billion in IIJA funds and $2 billion from the … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents can …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesFederal 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.pdfAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… a not-for-profit State-approved private school established in 1986. ABC is approved by SED to operate preschool Special Class in an Integrated Setting half-day classes (program 9165) and … three and five years of age with learning disabilities in the cost-based programs. Although ABC has seven locations, …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOpinion 91-38
… 1983 Opns St Comp No. 83-235, p 308). September 20, 1991 John V. Terrana, Esq., City Attorney City of Glen Cove … …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … that ATC reports to SED on its annual CFR. To qualify for reimbursement, ATC’s expenses must comply with the criteria … to special education providers on costs eligible for reimbursement, the documentation necessary to support these …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-549
… Purpose To provide agency instructions for processing the CUNY Rate … of Mechanics Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanicsOpinion 93-31
… shall receive no compensation for services, but is silent with respect to whether the commissioners are entitled …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Baker Victory Services – Compliance With the Reimbursable Cost Manual
… services to children with disabilities. Baker Victory is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Erie County. Among other programs, the Center provides … disabilities who are between three and five years of age in Western New York. The Center is reimbursed for these … 30, 2018, the Center reported approximately $9 million in reimbursable costs on its CFR for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualVillage of Delhi - Disbursements (2019M-204)
… $5,100 that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 … independent of payroll processing reviews payroll before payment. Create procedures for medical reimbursements to …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204The Alcott School – Compliance With the Reimbursable Cost Manual
… (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background Alcott is an … 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/2016/07/25/alcott-school-compliance-reimbursable-cost-manualSouth Jefferson Central School District – Community Services (2016M-343)
… of our audit was to examine the internal controls over District-provided community services for the period July 1, 2014 through May 9, 2016. Background The South Jefferson Central School District is located in the Towns of Adams, Ellisburg, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343