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Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Agencies Bulletin No. 793
… 24, 2007 and impacts those employees electing to join the Optional Retirement Program and who do not direct their own … date of birth (DOB) of each employee electing to join the Optional Retirement Program, which enables TIAA/CREF to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planDiNapoli: NYC Facing Larger Budget Gaps Amid Slowing Economic Growth and Rising Costs
… economic growth, rising costs and the restructuring of the funding relationship between the federal government, … Uncertainty from Washington New York City modified its FY 2026 budget to $118.2 billion, $2.3 billion higher than at adoption. However, this total excludes $3.8 billion of FY 2026 expenses that were prepaid in FY 2025. After …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-facing-larger-budget-gaps-amid-slowing-economic-growth-and-rising-costsField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Field of Dreams, Inc. (FOD) on its Consolidated Fiscal Reports … to children with disabilities who are between the ages of 3 and 5 years. FOD is reimbursed for these services … included: $96,052 in personal service costs, consisting of $71,197 in executive compensation that was in excess of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Adirondack Helping Hands, Inc. (Adirondack) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. … To determine whether the costs reported by Adirondack Helping Hands Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne … received for students without disabilities and $1,015 in staffing costs for services for students without disabilities … pertinent SED guidelines that relate to the deficiencies we cited. To ARC Wayne: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated … To determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between the ages of 3 and 5 years … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… MDRP and sending rebate invoices to manufacturers. On a weekly basis, the Department extracts fee-for-service and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away … work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and … Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its … Cariola is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … of $9,025 in non-reimbursable compensation not supported by employee time records and $1,038 in executive bonus …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual. … is to provide state-of-the-art programs and services for children and adults with Autism Spectrum Disorder and their … its CFRs for the Preschool Special Class over 2.5 hours (Promise Program) that it operated. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… years of age. FEC is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial information, including costs, … to the Program, food for meetings and for staff, gifts, bank charges and late fees, and certain unsupported costs; …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualOpinion 94-3
… (Town Law, §200[7]); a public hearing (Town Law, §200[7], [8]); the preparation of definite plans and specifications for the improvement (Town Law, §200[8], [10]); and, in the case of action by board motion, a …
https://www.osc.ny.gov/legal-opinions/opinion-94-3Selected Employee Travel Expenses
… and is free from fraud, waste, and abuse. Background New York State's executive agencies spend between $100 … employees, eight had long-term assignments in Tarrytown, New York for work related to the Tappan Zee Bridge. From …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Preschool Integrated Special Class services to 56 children with learning disabilities from ten school districts in … be eligible for reimbursement, reported costs must comply with the guidelines in the Manual. For the fiscal year ended … preschool special education programs that did not comply with the Manual’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool … in other than personal service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial … 1, 2011 through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County … Village of Oxford Justice Court Operations 2013M219 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… at $745, were unaccounted for. As a result, officials do not have assurance that all collections received for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92