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Village of Islandia – Overtime (2023M-121)
… in overtime that was not properly approved or supported by the employees’ timecards. During the audit period: …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… paid to the City of Glen Cove (City), $75,039, and to the school district and library, $300,875. Tax exemptions …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… based on a member’s tier, retirement plan and retirement status using specific information the member provides. … Reader to save a completed DRO proposal for your own records. See Submitting a DRO for instructions on sending …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateAusable Valley Central School District - Claims Auditing (2018M-190)
… York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Town of Brandon - Financial Condition (2019M-239)
… budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were overspent three consecutive years … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term financial …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… buyouts may have saved taxpayers approximately $100,066 during our audit period. Three employees received $34,738 in health insurance buyouts that they may not have been … about the intent of the health insurance buyouts outlined in the CBAs and determine whether changes should be made to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Introduction to IT Governance – Information Technology Governance
… is integral in nearly all aspects of local government and school operations. The following guidance is intended to make …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 and certain expenses … for these services through rates set by SED. The reimbursement rates are based on financial information, … FOD 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/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… of $101,794 in payments with unsupported time and payroll records, $42,442 in excess staffing, $1,223 in …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to as the 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/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years at four different locations. AFI is … included: $164,406 in personal service costs consisting of $157,881 in costs that were not appropriately allocated to … $71,803 in other than personal service costs consisting of $49,025 in ineligible costs, $22,544 in unsupported costs, …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… food and beverages provided at staff meetings, $163 for bank services charges and other fees, and $134 for magazine …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Omni’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the … of Health Early Intervention program. However, payments for services under these programs are based on fixed fees, as …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 and 4 years of age. During the 2017-18 school year, CCC served … Preschool Full-Day Special Class Program. For purposes of this report, this program is referred to as the cost-based … under this program come from the New York City Department of Education (DOE). In addition to the cost based program, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its Consolidated Fiscal Report … to children with disabilities who are three and four years of age. ARC Wayne is reimbursed for these services through … for services for students without disabilities in excess of this revenue. $8,385 in personal service costs consisting …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Franziska Racker … Racker provides preschool special education services to children with disabilities who are 3 to 5 years of age. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided full-day Special Class in an Integrated Setting. For the purposes of this report, … referred to as the SED preschool cost-based programs. In addition to the SED preschool cost-based programs, JCDC …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is authorized by SED to provide Preschool Special Class (2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manual