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Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… special education provider located in Utica, New York. UCP provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of … education services. Ulster-Greene provides these services to children with disabilities between the ages of three and … provided preschool special education services to about 130 children from ten school districts located in …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… the Department tasked Maximus to staff and operate a Customer Service Center to assist Marketplace users. Consisting of a … Contact Center and an Eligibility and Enrollment Unit, the Customer Service Center provides assistance to various …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return … with an estimated value of $197.1 billion, according to New York State Comptroller Thomas P. DiNapoli. "Strong … to increase accountability and transparency. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsOpinion 91-22
… the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate … corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad (authority to incorporate as separate … corporation) GENERAL MUNICIPAL LAW, §209-c: A fire police squad may not be incorporated as a separate …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Medicaid service limits. For example, Medicaid limits dental exams to two times per year, yet we found Medicaid … any of the exam procedures, and in some instances the medical records did not indicate any service was provided. As … for instance, and an individual practitioner (i.e., medical doctor) both billed Medicaid for the same service. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessNorth Greenbush Common School District – Budgeting (2016M-112)
… July 1, 2012 through December 31, 2015. Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The District, which … North Greenbush Common School District Budgeting 2016M112 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… of our review was to assess the Warren County Local Development Corporation’s (Corporation) progress, as of December 2024, in … of our review was to assess the Warren County Local Development Corporations Corporation progress as of December 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fLyndonville Central School District – Financial Condition (2016M-143)
… use of the capital reserves. There is no evidence that debt reserve has ever been used towards debt service payments since the District first reported this … residents and complies with statutory requirements. Use debt reserve money to pay related debt service expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… procedures for the collection of cash receipts for milk sales and non-resident tuition, totaling $169,576, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsAccounts Payable Advisory No. 4
… day, then two-digit year – NO SPACES. For example, to pay a regular Verizon bill for the phone number (518) 474-1212 associated with the … Field: 5184741212975071512. Summary bills: 10-Digit Bill Number followed by the ending service date in the format …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability were not completed. Student … to her for deposit and that student treasurers complete profit and loss statements in a timely manner to determine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… amount of the District's unrestricted fund balance is in compliance with the statutory limit; use surplus funds as a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… our audit was to examine the School’s purchasing process for the period July 1, 2011, through July 12, 2013. … should be obtained and when items must be competitively bid. The policy also does not address threshold amounts under which approval can be made by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Motor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in … expenses incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualNYS Common Retirement Fund Announces First Quarter Results
… of the state fiscal year 2015-2016 was 0.52 percent for the three-month period ending June 30, 2015, with an … New York's pension fund remains strong and well-positioned for the future with a smart, long-term investment strategy." … quarter of the state fiscal year 20152016 was 052 percent for the threemonth period ending June 30 2015 with an …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-results