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Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Village School (HLVS) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that HLVS reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … HLVS reported $6,285,225 in reimbursable costs on its CFR for the rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal … fiscal year ended June 30, 2013. Background Astor, a not-for-profit organization located in Rhinebeck, New York, … the ages of three and five years. Astor is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC … York that provides preschool special education services to children with disabilities from birth through age five. … Special Education Itinerant Teacher (SEIT) services to 105 children with learning disabilities from 15 school …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Children, Inc. were valid and consistent with contract terms and were properly allocated among the various programs … Children Inc were valid and consistent with contract terms …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedAbout Benefit Reductions
… the reduction is permanent — it does not end when you turn 62 (63 for Employees’ Retirement System (ERS) Tier 6 … 6 members receiving a vested benefit). Benefit reductions do not apply to ERS Tier 2, 3 or 4 members who retire between … Officers/SHTAs (VO1526) for the reduction percentages and how they affect the benefits provided to members in these …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsState Agencies Bulletin No. P-444
1985 Salary Increases & Change in Location Pay, Calc of Promotion Salary for Employees in Prof, Scientific and Tech Svc Negotiating Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-444.pdfSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2014. Background SLCD is an SED-approved, not-for-profit special education provider … who are between three and five years of age. SLCD is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. The objectives …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupContract Advisory No. 4
… Business Unit/Department ID before changing the status to “Pending OSC Approval”; Review new contracts recently entered into the SFS where the status has been changed to “Pending OSC Approval.” Identify any contract where the Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideLife Changes: A Guide for Retirees
… continue receiving a retirement benefit for the rest of your life. Now, I want to make sure you know about other benefits you may be … been developed to help answer questions you may have about your benefits and services. It also addresses the … Retirees this guide will help you understand your benefit payments the services we offer and what …
https://www.osc.ny.gov/retirement/publications/life-changes-guide-retireesSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Manual (Manual). The audit included all expenses claimed for the three fiscal years ended June 30, 2011. Background … education and integrated therapeutic preschool programs for about 600 children between the ages of three and five … those costs. SED reimburses the DoE and other localities for a portion of their payments to Sunshine Developmental. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualCenter for Disability Services – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Albany, New York. CFDS provides preschool special … services to children with disabilities between the ages of three and five years. CFDS is reimbursed for preschool … ended December 31, 2013, CFDS reported about $4.8 million in reimbursable costs on its CFR for five preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… charges totaling $28,555 did not include a pre-approval form or other supporting documentation. Rockland County – … were overestimated by an average of $43,300, or 40%. Bellmore-Merrick Central High School District – Payroll …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… Travel credit cards, along with travel expenses made by SUNY Maritime College (Maritime) employees. The objectives of our … and Travel credit cards along with travel expenses made by SUNY Maritime College Maritime emplo …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Bright Start provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority … Whether moneys raised by a volunteer fire company that is part of a village fire department is …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Opinion 88-40
… of a joint service, but rather, the municipal cooperation agreement may provide for delegation of that responsibility … to other officers. (2) If a municipal cooperation agreement provides that moneys available for a joint service … of the fiscal officer of one of the participants, the agreement may also provide that claims for the expenses of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Fiscal Stress Monitoring System – 2022-23 School Districts List
List of School Districts in New York State.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2023-schools-summary.xlsx