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XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide Financial System (SFS). Process and Document … Online Business Units Business Units should only use the voucher styles listed in the chart below. “Reversal,” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… the requirements detailing cost allocation and labor hour tracking for grants and projects, it is necessary to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Class (2.5 hours per day) education services to children with disabilities between the ages of 3 and 5 years. For the … identified $91,887 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: … payment compensation costs that were not in compliance with the RCM’s guidelines $7,520 in unsupported related-party …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities who are between the ages of three and five … operates several New York State Office for People with Developmental Disabilities (OPWDD) programs, a Universal … $1,529,789 in reported costs that did not comply with the Manual’s requirements, as follows: $891,018 in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) on its … To determine whether the costs reported by Infant and Child Learning Center The …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway … (Authority) has undertaken and how effective it has been in reducing overall costs. The audit covers the period … nearing the last stages of their projected useful lives. In 2014, the Authority expended about $1.1 billion (excluding …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesFred S. Keller School – Compliance With the Reimbursable Cost Manual
… arise. Other Related Audits/Reports of Interest The Arc of Orange County: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and certain expenses claimed on Starting Point’s CFRs for the two fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the … as to whether there are any concerns with establishing the new account. If not contacted within this time frame, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act (Recovery Act) funds efficiently and for … To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… reported by Yeled v’Yalda Early Childhood Center (Yeled) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Yeled’s CFR for the fiscal year 2013-14, and certain expenses claimed on Yeled’s CFRs for the two fiscal years ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… by the East River Child Development Center (ERCDC) on its Consolidated Fiscal Report (CFR) were reasonable, … established by SED. The reimbursement rates are based on the financial information that ERCDC reports to SED on its annual CFRs. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… legislation that established the program. Key Findings ESD failed to meet more than half of the statutorily mandated … In most cases, ESD officials did not provide any explanation about why they had not prepared the required …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Gingerbread … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … and a Special Education Itinerant Teacher (SEIT) program to children ages three through five years. During the 2012-13 …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Improper Overlapping Medicaid … To assess the extent of implementation of the three recommendations included in our initial audit report Improper Overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… the program locally. LPAs’ applications are reviewed and scored, and selected LPAs enter into a contract for a term of … the RESTORE program in accordance with program goals and requirements. The audit, which covered awards in … six audit recommendations, four were implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to Collect and … Authority – New York City Transit: Practices Used by the Transit Adjudication Bureau to Collect and … recommendations included in our initial report Practices Used by the Transit Adjudication Bureau to Collect and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… written off ($5.4 million in On-the-Go, or OTG tolls) or uncollected ($2.3 in OTG tolls and $3.6 in Deferred Tolls). We determined that major portions of the uncollected tolls resulted from issuing OTG tags to motorists … as much as 90 percent of fees due upon receipt of the payment of the unpaid tolls. Based on the informal nature of …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-follow