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Kinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that Kinderwise …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… before it approved the construction of a $760,000 facility with the apparent sole function of housing the Allegany …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is … upon financial information contained in the CFR it files with the New York State Education Department (SED). To be … than personal services included $30,000 in overstated mortgage interest costs and $7,980 in contracted direct care …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTown of Bridgewater – Financial Operations (2013M-309)
… fiscal year total approximately $345,000 for the general fund and $540,000 for the highway fund. Key Findings The Supervisor has assigned accounting … Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close of the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… make payments to entities and individuals with an ongoing business relationship with New York State, agencies create … the SFS Vendor File, see guidance in Section 3 - Vendor Registration Overview of this Chapter. Other payments made in … rules and regulations. For more information on compliance requirements, see guidance in Section 3.A -Agency Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsOpinion 88-40
… pursuant to this section, a fiscal year commencing on the first day of August, may, at any time determine, by … resolution, to change to a fiscal year commencing on the first day of June." We assume that the village has a fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-88-40NY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… New York state has a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help … being penalized through loss of public funding," said Michael Seereiter, president & CEO of the NYS Rehabilitation …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… (BCC), located in East New York, Brooklyn, is responsible for overseeing all of MTA’s Bus Operations. Decisions are … specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events (one transformational that calls for MTA to develop and implement a climate-adaptation …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 through April 30, 2017. … appropriations and water fund budgeted appropriations for the 2017-18 fiscal year totaled $837,800 and $418,500, …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… Authority’s financial affairs. Key Findings Due to limited staffing at the Authority, there was no segregation of … payroll to the extent possible given the limited staffing. Establish adequate oversight procedures for payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key … whether WashingtonSaratogaWarrenHamiltonEssex Board of Cooperative Educational Services BOCES officials ensured …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesPreferred Source Contracting
… disabled workers. NYSID’s own Quality Management Program does not provide adequate assurance that member agencies and …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… ages of three and five years. During the 2013-2014 school year, United provided services to 108 students. The New York …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualOneida City School District – Controlling Access to the Student Information System (2016M-53)
… six schools with approximately 2,600 students, is governed by an elected seven-member Board of Education. Budgeted … District personnel could not provide documentation to show justification and authorization for the 48 grade changes … and guidance office secretaries. District officials do not review SIS audit logs on a regular basis nor do they …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Elmont, Franklin Square, North Valley Stream, Garden City South, Lakeview, South Floral Park, West Hempstead and a portion of Malverne …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Sinclairville – Water Operations (2014M-362)
… billing and collecting water rents, determining estimated bills or approving and applying adjustments to customers’ … not establish policies for the enforcement of unpaid water bills or ensure that all overdue water bills were relevied on the property tax roll. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Oswego County – County Bridge Maintenance (S9-13-8)
… on them for the period January 1, 2007, to December 31, 2011. Background The County covers 952 square miles and has … available and completed fiscal years from 2002 through 2011, the County had an average of 21 flags. We examined all 89 flags issued during the period 2007 to 2011 to review for timely responses and/or actions on behalf …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8State Agencies Bulletin No. 1364
… OSC Actions OSC has created a checkbox on the Employee W2C AC-3206 Status page to be used by agencies to record receipt … U.S. Annual Processing > W-2 Adjustments > Update Emp W2C AC-3206 Status. Agency Actions Agencies must obtain a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher … disadvantaged or have special health care needs. For the State Fiscal Year ended March 31, 2019, New York’s … claim costs totaled about $67.4 billion. Improper Fee-for-Service (FFS) Payments for Services Covered by Managed …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueXI-A.2 Purchase Requisitions – XI-A. Purchasing
… requisition to: Begin the contract process with a Contract Type Requisition, Initiate a request to purchase goods or … (PO), and then select the VAR as the vendor on the PO, 2) create a PO without a requisition and select the VAR as … serves as the funding reservation to pre-encumber funds and reduce the agency’s available budget balance. All …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies