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Opinion 90-53
… standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. , _____ AD2d _____, 556 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Springbrook NY, … among other programs, preschool special education services to children with disabilities who are between three and five … information, including costs, that Springbrook reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Positive Beginnings, Inc. (Positive … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualPurchasing and Procurement Practices
… Objective To determine whether the New York Racing Association, Inc. (NYRA) procured goods … with its policies and procedures. Our audit covered the period from January 2018 through December 2020. About the Program Organized in 1955, NYRA is a not-for-profit … To determine whether the New York Racing Association Inc NYRA procured goods and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… (SED)-approved special education provider located in Florida, New York. Dynamic provides preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Abilities First, Inc. (AFI) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for … the weekend trips could be considered as gifts of public funds, which are impermissible. Key Recommendation Refrain …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Agencies Bulletin No. 1866
… and processes of the Bureau of State Payroll Services Tax Administration Unit. Affected Employees All employees are … immediately. Agency Actions Agency Inquiries/Requests All tax-related inquiries must be submitted in writing to the Tax and Compliance mailbox. Do not send emails to bureau …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1866-general-tax-tipsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hawthorne Foundation, Inc. (Hawthorne) … calculated, sufficiently documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualRichland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal … checking account and commingled with the District’s other funds. An annual foreign fire insurance report has not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… Message from the Comptroller Millions of New Yorkers face daily challenges as a result of living at or near the federal … (SNAP) and other efforts, the rate of food insecurity in New York declined by over 16 percent between 2008-2010 and … Millions of New Yorkers face daily challenges as a result of living in or …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsReport on the State Fiscal Year 2016-17 Enacted Budget, May 2016
The State Fiscal Year (SFY) 2016-17 Enacted Budget includes actions related to the allocation of State resources as well as the enactment of major policy change
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2016-17.pdfHear 2 Learn PLLC - Compliance With the Reimbursable Cost Manual (2014-S-74)
We conducted an audit of the expenses submitted by Hear 2 Learn PLLC (Hear 2 Learn) to the State Education Department (SED) for purposes of establishing the pre
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s74.pdfWayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the … determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualHammondsport Central School District – Multiyear Planning (2024M-54)
… three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Early Education Center – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … for preschool special education services through rates set by SED. These reimbursement rates are based on … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualOpinion 92-16
… -- Leases (payment of rental to town officers); (by town from volunteer fire company) TOWNS -- Powers and Duties (lease of office from town officers and fire companies) TOWN LAW, §§64(2), … town duties. A town is authorized to lease office space from a fire company. You ask whether a town may agree to pay …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Hear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manual