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Abilities First, Inc. – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between the ages of 3 and 5 years … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… the state and requiring the Comptroller’s approval of all such contracts “for” the State. The required clauses can … process to assure compliance with this bulletin and all applicable state laws. Failure to submit the third-party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, … the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualXVI.3.A Financial Statements – XVI. Financial Reporting
… (formerly comprehensive annual financial report ) Process and Document Preparation: Financial reporting is the process … information concerning the financial condition and activities of an entity. Although governmental financial … to meet the information needs of citizens, governing and legislative bodies, sellers and buyers of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsCity of Troy – Budget Review (B20-5-11)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … upon the Council’s authorization and approval of the new fees. The minimal contingency appropriation in the … to adopting the budget if it decides to implement the new refuse fees. City officials should closely monitor the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… education programs including Special Education Itinerant Teacher services and 1:1 Aides. However, payments for …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants … at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit covered contracts from … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs submitted by All My Children …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to as the SED … Evaluations, Related Services, 1:1 Aides, and a Department of Health Infant/Toddler program. However, payments for …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualOpinion 89-6
… LAW, §190.60: A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal … and not the State. You ask whether a fine paid into the Supreme Court of a county following a conviction under … of fines imposed by a court of record, such as the Supreme Court, unless a special provision for the collection …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … (RCM) and the Consolidated Fiscal and Reporting Manual (CFR Manual). The audit covered the period from July 2014 … staff meetings, $163 for bank services charges and other fees, and $134 for magazine subscriptions that were not …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfIFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… Invitation for Bids Issued by the Office of the State Comptroller Issued June 17, 2025 The Office of the State Comptroller (“OSC”) is seeking disaster recovery services for the printing, sorting and mailing of payroll checks and tax forms as detailed in the …
https://www.osc.ny.gov/procurement/ifb0001Investigation of Housing Discrimination Complaints
… Objective To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance … 2019 through February 2024. About the Program The Division of Human Rights (DHR) enforces the New York State Human … To determine whether the New York State Division of Human Rights reviewed and addressed housing discrimination …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsState Agencies Bulletin No. 2070
… Payroll Reversal and Exchange mailbox. AC 230 and AC 1476 forms will be reviewed for accuracy and the required … preferred address as listed in PayServ. If the appropriate forms and required documentation have not been submitted by … payroll officers and will continue to receive certified bank checks or money orders by mail. Please make sure the AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… that issue policies or contracts of automotive bodily injury insurance . We performed certain procedure s , which …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs
… Education Department (SED) needs to improve its oversight and work to remove barriers to ensure school districts are … when it comes to helping students who are learning English and close the achievement gaps — including lower graduation … the rise, it’s crucial that SED provide adequate guidance and support for school districts to improve the academic …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16 ). About the Program … for outpatient services that were erroneously billed as inpatient claims. The audit covered the period from … to assist hospitals in determining when to bill services as inpatient or outpatient likely contributed to improper …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues … and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period January 1, 2014 … PANYNJ was created to promote and protect the commerce of the Port District – a region within approximately a …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-and