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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … directly related to the special education program, and sufficiently documented pursuant to the State Education … audit fees, $5,585 in staff recruitment costs, $2,428 in equipment depreciation costs, and $515 in employee …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualOpinion 2010-3
… that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt … in the course of negotiating the "definite sum" payable by the town under the contract. You ask whether a fire … in the absence of express constitutional or statutory authority ( see e.g. McCabe v Voorhis , 243 NY 401; Greene v …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2013-14 school year, Just Kids served about 803 students. Local school districts refer preschool students to Just Kids … Other Related Audits/Reports of Interest Milestone School for Child Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f12.pdfNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its … of age. NYTPS is reimbursed for these services through rates set by SED. The reimbursement rates are based on … years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… make the appropriate adjustments to Brookville’s CFRs and reimbursement rates, as warranted. Work with Brookville …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualSullivan County – Tourism Promotion Services (2014M-61)
… Audit The purpose of our audit was to review whether the County provided adequate oversite of the collection and … 1, 2012 through August 21, 2013. Background Sullivan County has a population of 77,800 and is located in the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/sullivan-county-tourism-promotion-services-2014m-61Saratoga Springs City School District – Fund Balance (2016M-99)
… of our audit was to assess the District’s fund balance for the period July 1, 2012 through June 30, 2015. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $117 … Finding The District’s reported unrestricted fund balance for the past three years was understated because the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated … focused primarily on expenses claimed on Lifeline’s CFR for the fiscal year ended June 30, 2015, and included certain … cost-based program. Lifeline also shares space and staff with a DoE District 75 program that serves school-age …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualOrange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over financial operations … Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
The state has to close a more than $6 billion budget gap and is contending with a significant jump in Medicaid spending
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalDryden Central School District – Financial Condition (2013M-396)
… Purpose of Audit The purpose of our audit was to determine whether the Board of Education adopted reasonable budgets for the … did not adopt reasonable budgets and unexpended surplus funds exceeded the statutory limit. While the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/dryden-central-school-district-financial-condition-2013m-396Rome City School District – Financial Management (2015M-215)
… 1, 2013 through January 31, 2015. Background The Rome City School District is located in the City of Rome and the Towns … of the District’s intent to increase reserves. … Rome City School District Financial Management 2015M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/rome-city-school-district-financial-management-2015m-215Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether … actual expenditures or standard mileage. Establish reserve funds in accordance with law. … Pine City Fire District No 1 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Claryville Fire District – Budgeting Practices (2014M-59)
… purpose of our audit was to examine budgeting practices for the period of January 1, 2012 through December 20, 2013. … Sullivan and Ulster Counties. The District is responsible for providing equipment for the Claryville Volunteer Fire Department. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… March 31, 2017. Background The Queensbury Union Free School District is located in the Town of Queensbury and the … of ECA funds and records. … Queensbury Union Free School District ExtraClassroom Activities 2017M164 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mOversight of Contract Expenditures of Bowery Residents’ Committee
… program related. DHS did not complete required expenditure reviews or ensure that required year-end closeouts were …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeBellmore Union Free School District – Financial Condition (2016M-276)
… through June 30, 2015. Background The Bellmore Union Free School District is located in the Town of Hempstead, Nassau … that benefits District residents. … Bellmore Union Free School District Financial Condition 2016M276 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education provider located in Nassau County, New York. SLCD provides preschool special education services to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manual