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City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Gates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Oversight of Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire … Oversight of LongTerm Planning 2024M10 released in June 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. The audit included …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were … as required. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fIII.7 Data Quality – III. Statewide Financial System (SFS)
… of the agencies to periodically clean up transactions. For transactions that have not been cleaned up, the Office of … Agency or Travel Review Complete statuses with no activity for 90 days or more will be denied. Purchase Order Guidance: … Any Purchase Order transaction with a budget status error for 30 days or more should be resolved or will be deleted. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through rates set by … Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background Spotted Zebra, a for-profit organization located in Albany, New York, is an …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… year ended December 31, 2014. Background Jawonio is a not-for-profit organization located in Rockland County, New York … the ages of three and five years. Jawonio is reimbursed for these services through rates set by SED. The … calendar year ended December 31, 2014, Jawonio claimed $26,975 in ineligible costs for its four rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments to a Physical Therapist
… Medicare deductibles and coinsurance. Medicaid claims for Medicare deductibles or coinsurance are called … system improved the accuracy of Medicaid payments for dualeligible recipients. Prior to the implementation, … claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistAffordable Home Ownership Development Program
… (Corporation), was established to promote homeownership for low- and moderate-income individuals and families and to … homeowners (Program recipients). Grant monies may be used for new construction, home improvements, or acquisition and … that contract with the Corporation and are responsible for determining a recipient’s eligibility. The annual income …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom … the possible tax implications of travel and work locations for one of the three employees. In total, we examined … individuals. Key Finding We found the travel expenses for two of the three Department employees selected for audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Property Tax Freeze Credit
… total household income must be $500,000 or less) and the school district where the homeowner’s property is located … household incomes that exceeded the eligibility limit, secondary residences or business properties. 909 duplicate … household incomes that exceed eligibility limits, secondary residences, business properties and deceased …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three years ended June 30, 2011, Coleman claimed … about $27.3 million in public support. Key Findings For the three years ended June 30, 2011, we disallowed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that … the ages of three and five years. JCC is reimbursed for these services through rates set by SED. These … education programs. The ineligible costs included: $26,923 in personal service costs that consisted of staffing …
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
… June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by … WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
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 an … provider of preschool special education services. For the fiscal year ended June 30, 2013, BFS provided … and St. Lawrence counties. The counties pay tuition to BFS for its preschool special education services using …
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
… fiscal year ended June 30, 2014. Background Ganrormic, a for-profit organization located in Orchard Park, New York, is … school districts in two counties in western New York. For the fiscal year ended June 30, 2014, Ganrormic offered … on its annual CFR that it submits to SED. To be eligible for reimbursement, reported costs must comply with the …
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
… covered expenses reported on Racker’s 2017 and 2018 CFRs for the fiscal year ended June 2018. About the Program Racker … who are 3 to 5 years of age. Racker is reimbursed for these services through rates set by SED. The … Racker reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
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
… provider located in Roosevelt, serving students from 28 school districts throughout Nassau County on Long Island. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manual