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Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Fire Department is located in the Town of Denmark, Lewis County. The Department, which contracts with the Village of … disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill Team’s chief financial officer. Neither the Board nor the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … programs. Key Findings We identified $12,059 in costs charged to the preschool special education programs that did …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… medical conditions. Jawonio is approved by SED to provide preschool special education services to children with … in reimbursable costs on its CFR for four rate-based preschool special education programs that served … $26,975 in ineligible costs for its four rate-based preschool special education programs. The ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualOpinion 88-68
… interest) CONFLICTS OF INTEREST -- Contracts (whether application for subdivision approval constitutes a contract) -- Disclosure of Interest (application for … an application for subdivision approval constitutes a "contract" with the meaning of General Municipal Law, §800(2), …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Pinnacle Organization – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on … ineligible costs included: $66,329 in other than personal service costs, which consisted of $58,667 in contracted … lease payments related to LTAL transactions, and $4,112 in non- reimbursable expenses; and $36,891 in personal service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Park, New York, is an SED-approved provider of preschool special education services. Ganrormic serves about 35 … 30, 2014, Ganrormic offered one SED rate-based preschool special education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… school provides special and regular educational services for students in grades 6 through 12. Pursuant to the State … audited. Key Findings LaSalle claimed $433,968 in personal service and other than personal service costs (OTPS) that … Compliance With the Reimbursable Cost Manual (2011-S-40) Kids & the Training Institute, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal Reports (CFRs) were properly documented, program-related, and allowable … To determine whether the costs reported by Rivendell School on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids-Centric, Inc. … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … special education programs (collectively referred to as the SED Programs) to disabled children between the ages …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… AED; and $15,895 paid for gift cards, clocks, parties, and funeral expenses (for a Billinguals employee); and $205,695 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by ACDS, Inc. (ACDS) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … To determine whether the costs reported by ACDS Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualMarion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … obligations. Seek recovery of the $4,932 in tuition reimbursement overpayments. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Vacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up) (2019-F-55)
To determine the extent of implementation of the recommendations in our initial audit report, Vacancies at the Clinton Towers Mitchell-Lama Housing...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f55.pdfSummit Educational Resources - Compliance With the Reimbursable Cost Manual (2014-S-49)
We conducted an audit of the expenses submitted by Summit Educational Resources to the State Education Department for purposes of establishing ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s49.pdfPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mFiling Requirements – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsTown of Homer – Conflict of Interest (2022M-148)
… Key Findings One Board member is the president and owner of a welding company which provided repair work to the … totaling $8,571, during our audit period. As president and owner of the welding company, the Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked … purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Disability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirement