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Auditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… direction of, the governing board of the agency. Based in Brooklyn, AOLC provides these SED programs to children in 21 … $334,774 in employee compensation that was not properly supported by time and attendance records. $691,203 in other … personal service costs and in depreciation that was not supported by appropriate substantiating documentation. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk … 30, 2011, TheraCare claimed approximately $50.1 million in reimbursable expenses for the programs we audited. Key Findings We disallowed $876,898 in costs claimed by TheraCare because they did not comply …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-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 … ended December 31, 2013, CFDS reported about $4.8 million in reimbursable costs on its CFR for five preschool special … the year ended December 31, 2013, we identified $81,581 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to HLVS for … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… located in Depew, serving students from Erie, Genesee, and Niagara counties. Cantalician provides special education …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, … with the RCM requirements. For the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the … it operated. Key Findings For the fiscal year ended June 30, 2015, we identified $27,970 in costs reported by MIM on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2013 through July 31, 2014. Background The Town of Beekman, which is governed by an elected five-member Town … The purpose of our audit was to evaluate internal controls over the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, HeartShare reported approximately $38 million in reimbursable costs for the SED preschool cost-based programs. In addition to the SED programs, HeartShare operates several … fiscal years ended June 30, 2014, we identified $1,529,789 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy … the Related Services program are based on fixed fees. During the 2013-14 school year, Manual Therapy served about … reimbursement requirements. To Manual Therapy: Ensure that all costs reported on future CFRs comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated … New York City-based not-for-profit organization authorized by SED to provide preschool special education services to … Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is an SED-approved provider of preschool special education services. For the fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… a SED-approved, for-profit special education provider of center- and home-based services to infants, toddlers, and … of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. Background … ineligible costs included: $22,215 in other than personal service costs that consisted of $9,453 in ineligible rent, … the Reimbursable Cost Manual (2016-S-48) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualDiNapoli Releases Report on 30-Day State Budget Amendments
… lower tax collection estimates in the Financial Plan for state fiscal year 2014-15 but increase the Executive’s … of the Division of the Budget (DOB) and could be used for costs incurred before April 1, 2015. The money could also … be transferred to any state agency or public authority for the purposes described. As a result, oversight measures, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60), 90-Day Response
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60-response.pdfEaster Seals New York – Compliance With the Reimbursable Cost Manual
… accounts payable, accounts receivable, payroll, and human resource services to Easter Seals NY and other affiliates. … regional median salary, bonus payments to nondirect care staff, discriminatory pension expenses, non-reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… medical/surgical services to Empire Plan members at rates established by United. Empire Plan members may also … same or similar geographic region. United’s reimbursement rates for out-of-network services are generally higher — … approximately $902 million for 4,003,040 services. By comparison, United’s payments based on the MultiPlan rate …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manual