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Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Hawthorne Foundation Inc on its Consolidated Fiscal Report were properly calculated sufficiently documented and
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 … 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-formsComptroller DiNapoli Releases School District Audits
… However, when the superintendent signs the certification form he does not date the signature; thus there is no way to …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsOpinion 89-18
… §1 of the State Constitution ( Mullane v McKenzie , 269 NY 369; Boyd v Collins , 11 NY2d 228, 228 NYS2d 228; Mount …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Processing of Paper Tax Returns
… Purpose To determine whether the deliverables of the contract with … for the Disabled (NYSID)/SourceHOV were met and, if not, to assess actions the Department of Taxation and Finance …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsState Agencies Bulletin No. 2045
… purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected … Relations (OER) memorandum dated 08/03/2022 provide for a Work-Related Clothing Allowance. Effective Dates The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… issued today by State Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive … 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.pdfCUNY Bulletin No. CU-549
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … Higher Ed Repay State Loan 445 HC Flex Spending 580 CUNY Medicare Deficiency Flat Rate 581 CUNY Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanicsAssociation 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
… and specifications for the performance of public work, the payment of a fixed sum not to exceed $100 for "each copy" of …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … 30, 2015. Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is … Manual. Section 4410-c of the Education Law requires the State Comptroller to audit the expenses reported to SED by …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualOpinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- … necessarily incurred in the discharge of [the officer's] official duties". Thus, since the commissioners serve …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Baker Victory Services – Compliance With the Reimbursable Cost Manual
… Baker Victory, a not-for-profit organization located in Lackawanna, New York, provides a variety of services to … 2014, Baker Victory reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool … used to allocate costs Key Findings We identified $155,303 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualVillage of Delhi - Disbursements (2019M-204)
… officials ensured disbursements, including payroll, were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements were for proper purposes and supported. We found: The former … that she was not entitled to. Employees received payment for medical reimbursements totaling nearly $5,700 that lacked …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) …
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 … with SED’s requirements and communicate with SED to obtain clarification as needed. … To determine whether the costs …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report (CFR) were properly … with disabilities who are between three and five years of age. Alcott is reimbursed for preschool special education … $52,442 in personal service costs, which consisted of $49,874 in unsupported staff time, and $2,568 in employee …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… Objective To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients … administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, the Department makes Medicaid payments directly to health care providers for services rendered to Medicaid recipients. Many recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthXVI.4.A Cash and Investments – XVI. Financial Reporting
… bearing deposits with financial institutions. The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank deposits may be under the joint custody of the … State’s cash and investment activities. The following is a list of the disclosures required by GASB Statement No. 40: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investments