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JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… adults in the community, including health, fitness, art, music, social, cultural, and educational programs. JCC is authorized by SED to provide preschool special education services to children with disabilities … reimbursable costs on its CFRs for its ratebased preschool special education programs that served 191 students. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2013. Background BFS, a for-profit organization located in Watertown, New York, is … Teacher services and Preschool Integrated Special Class services to 94 children with learning disabilities from … as needed. Other Related Audits/Reports of Interest Rochester Childfirst Network: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered the fiscal year ended … Ganrormic, a for-profit organization located in Orchard Park, New York, is an SED-approved provider of preschool … Childfirst Network: Compliance With the Reimbursable Cost Manual (2016-S-15) Benchmark Family Services, Inc.: …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualEmpire BlueCross – Overpayments for Physician-Administered Drugs
… A physician-administered drug is a drug, other than a vaccine, that is typically administered by a health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider located in North Salem, … three and four years of age. Kinderwise is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualMontgomery County – Financial Condition (2013M-234)
… balance of $19.2 million. We also found that the County’s cash-on-hand declined from twice its average monthly … available to fund County operations. Regularly monitor cash flow and use cash flow information as a part of the budget …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Sullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33City of Troy – Budget Review (B5-15-22)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments … to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Southside Academy Charter School – Board Oversight (2013M-318)
… was to examine the School’s relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six members including the Board Chairman. The School’s 2011-12 … annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School also paid …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSchool Tax Relief (STAR) Program (2012-MS-6)
… review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. … Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. Local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6City of Yonkers – Budget Review (B17-6-11)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of Trustees, which is currently comprised of seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … highway fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June … 2,100 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … 2013-14 are approximately $2.01 million. Key Findings The Board and Village officials have not developed policies and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Pulaski – Selected Village Operations (2013M-142)
… plan and back-up copies of data are not stored in a secure off-site location. Key Recommendations Ensure that due care is taken to adhere to all statutory requirements as they … electronic data in an environmentally and physically secure off-site location. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142City of Newburgh – Budget Review (B6-13-21)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21State Agencies Bulletin No. 1420
… To inform agencies of the new process for online payroll certification. Affected Agencies All agencies are required to … 10/20/2015. Background The current manual agency payroll certification process requires each agency to submit a paper … paper process. OSC Actions OSC has developed a new Payroll Certification page in PayServ, which agencies can use to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1420-new-procedures-electronic-payroll-certificationTown of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… and $383,957, respectively. Key Findings Although the former Director properly accounted for some Department funds, … with the Center’s operations. The day before the former Director officially retired, $21,526 of unsecured cash … $17,523 would be remitted to the Town Comptroller. The former Director opened an unauthorized bank account in 2004 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is governed by the Town … funds’ expenditures were approximately $145 million in 2012. Key Findings From 2008 through 2011, the general … million, mainly due to over-estimation of certain revenues in adopted budgets. Although the general fund reported an …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operations