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Affordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers are … To determine whether Affordable Home Ownership Development Program Program grant managers are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programSelected Employee Travel Expenses
… the travel expenses for one employee implicated the Internal Revenue Service "tax home" rules for 2009 and are taxable as income. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Property Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… 491 students. The New York City Department of Education (DoE) and other school districts pay tuition and fees to … presents in an annual CFR filed with SED. SED reimburses DoE and the other school districts for a portion of their …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualDisposal of Electronic Devices
… 1, 2012 through May 26, 2012. Background Office of Cyber Security Policy requires all State entities to establish … private and/or sensitive information including social security numbers, dates of birth, home addresses and … laptop computer, which should have required more stringent security controls and been encrypted. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesJCC 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-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Westchester Community Opportunity Program, Inc. (WestCOP) on its Consolidated Fiscal Report (CFR) were … Cost Manual (2015-S-97) Early Education Center, Inc.: Compliance With the Reimbursable Cost Manual (2015-S-96) … reported by Westchester Community Opportunity Program Inc on its Consolidated Fiscal Report were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-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-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Franziska Racker Centers, Inc. dba … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on CPN’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … who are 3 to 5 years of age. CPN is reimbursed for these services through rates set by SED. The … that CPN reports to SED on its annual CFRs. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT) services to … Reports were reasonable necessary directly related to the special education program and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… 6-month period ended March 31, 2022, eMedNY processed over 294 million claims, resulting in payments to providers of …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Medicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… inaccurate information, such as the newborn’s birth weight; $1.2 million was paid for pharmacy, practitioner, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Improper Medicaid Payments to Eye Care Providers (Follow-Up)
… report identified vulnerabilities in the Department’s provider enrollment and revalidating processes that undermine … were able to obtain Medicaid eligibility under 34 provider identification numbers without disclosing all of … established pre-payment reviews of claims for 8 of the 34 provider identification numbers, and the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… County’s enterprise health fund and enterprise refuse and garbage fund were not self-sufficient and, therefore, … fund, enterprise health fund, and enterprise refuse and garbage funds for 2013 using the same budgeting practices. …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Southside 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-318Town of Gardiner – Selected Financial Activities (2013M-67)
… audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s … for the balance of the 2011 real property taxes, capital fund balance and the unexpended library fund balances … this payment. The Town has partnered with a not-for-profit organization (NFP) to purchase land for open space. However, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Town 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-power