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Developmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Special Classes and half-day and full-day Special Classes in an Integrated Setting. For the purposes of this report, … provided by these programs are based on fixed fees. In addition, DDI operated an SED-approved school-age special … DDI served about 577 preschool special education students in its cost-based programs. Local counties refer students to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hagedorn Little Village School (HLVS) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … located in Seaford, New York, is an SED-approved provider of preschool special education services. During the 2014-15 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-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-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… the provider's reported expenses must comply with Manual guidelines. For the three fiscal years ended June 30, 2011, … include: $316,539 in compensation paid to TheraCare's Executive Director, Chief Financial Officer, and acting Assistant Executive Director in excess of SED's allowable compensation …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Cantalician Center for Learning on its …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… The town board underestimated sales tax revenue in the town-outside-village (TOV) general, TOV highway and … 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not for valid district purposes. Town of …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsHeartShare 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
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
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
… 30, 2014, Kennedy reported approximately $41.7 million in reimbursable costs for the SED preschool cost-based … fiscal years ended June 30, 2014, we identified $612,781 in reported costs that did not comply with the guidelines in the RCM, as follows: $583,400 in excessive compensation …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Adirondack Helping Hands, Inc. (Adirondack) on its … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… has three sites (Delanson, Cobleskill, and Amsterdam, New York). Its Director and owner is Dr. Martha Frank …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, the personal service costs claimed by BFS that we tested were in compliance with SED’s requirements for reimbursement. However, we identified $18,012 in other than personal service costs … pertinent SED requirements that relate to the deficiencies we identified. To BFS: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualEaster Seals New York – Compliance With the Reimbursable Cost Manual
… costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. The reimbursement rates are based on financial information, including costs, that Easter Seals NY reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Manion announced today a settlement with K3 Learning, Inc. (f/k/a Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, … Manion announced a settlement with K3 Learning Inc fka Metropolitan Preschools Inc and its president and owner Michael C Koffler together …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… and advertising costs, and $1,916 in adjusting journal entries. $70,308 in bonus compensation that was not in compliance with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its … State Education Law, providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on … To determine whether the costs reported by the Early Childhood Education Center ECEC on its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfOpinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for … Whether town taxes to support the town police department are to be levied only against taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6