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The Arc of Orange County – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated Fiscal Reports … not-for-profit special education provider located in Orange County, New York. Arc Orange provides preschool … To determine whether the costs reported by The Arc of Orange County Arc Orange on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently … cemetery corporations to ensure fiscal stability and adequate facility maintenance. This audit covers the period of January 1, 2014 to March 31, 2017. Background … To determine if the Department of States Division of Cemeteries sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. HTA is reimbursed for preschool special … SEIT program, $3,678 that was not sufficiently supported, and $2,716 that was otherwise not allowed; and $6,745 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualAdministration of the Contract With the Postgraduate Center for Mental Health
… Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services … contractors to operate many of these programs. PCMH, a not-for-profit entity, is one of New York’s largest providers of … all contract costs and serves as a cost claiming document for program reimbursement. At the end of each contract year, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthAdministration of Contract C007373 With the Institute for Community Living
… effectively administering its contract with the Institute for Community Living (ICL) by ensuring that contracted … The audit covered ICL’s Consolidated Fiscal Report (CFR) for the contract year ended June 30, 2014. We also performed … all contract costs, which serves as a claiming document for program reimbursement. OMH is responsible for reviewing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingTown of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… 31, 2016. Background The Town of Palatine is located in Montgomery County and is governed by a five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… safeguarded electronic access to the City’s water and wastewater systems for the period January 1, 2015 through … The City of Glens Falls is located in Warren County and has a population of approximately 14,300. The City is … for the general fund, $3.4 million for the water fund and $6.0 million for the sewer fund. Key Findings The City …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… Purpose of Audit The purpose of our audit was to assess the City’s hydroelectric power operations and software management for the period July … City of Auburn Hydroelectric Power Operations and Software Management 2017M99 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Hillside Public Library of New Hyde Park – Claims Processing (2017M-175)
… Board did not audit claims; instead, the Director reviewed and initialed the claims and then forwarded them to a Board-designated Trustee who … The Director did not approve 13 claims totaling $27,143, and quotes or purchase orders, invoices and receiving reports …
https://www.osc.ny.gov/local-government/audits/library/2017/12/08/hillside-public-library-new-hyde-park-claims-processing-2017m-175Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in … Village of Massapequa Park Claims Audit and Leave Accruals 2017M193 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through August 17, 2017. … Combined general and highway fund budgeted appropriations for 2017 totaled $4,747,100. Key Findings The Board adopted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … the provider's reported costs must comply with the guidelines specified in the RCM. For the year ended December … rates. Remind Aspire officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… year 2012-13 and certain expenses for the two fiscal years ended June 30, 2012. Background The Institutes of Applied Human … served 80 students. For the fiscal year ended June 30, 2013, Institutes reported about $2.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… settled in accordance with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … BOCES is located in Tompkins County and is an association of nine component school districts. Governed by a nine-member … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. Background …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, 2014 … of Cooperative Educational Services Managed Technical Support 2016M299 …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalAdministration of the Contract With the Center for Urban Community Services
… contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, … Key Findings DOHMH did not effectively administer certain financial aspects of the contract. As a result, CUCS … as appropriate. Work with CUCS officials to develop a financial reporting methodology that uses actual program …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesHempstead Union Free School District – Management of District Resources (2014M-253)
… its Student Information System. Key Recommendations Make sound financial decisions that are in the best interest of … and discontinue the practice of calling special and emergency meetings unless an urgent condition occurs. Develop … requirements for their positions. For special education services, ensure that student evaluations are completed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m