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Alternatives For Children – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Alternatives’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Alternatives’ CFRs for the … to children with disabilities who are between three and five years of age. Alternatives is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… services to children with disabilities. Baker Victory is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… and school districts that have been classified in some level of fiscal stress as of their 2014 fiscal year end …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 88-74
… Expenditures (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, … committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans Memorial Committee, a … to erect a veterans' memorial building or monument, but do not provide for contributions to a private organization. …
https://www.osc.ny.gov/legal-opinions/opinion-88-74DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… today announced corporate retailers Macy's and Ross Stores have agreed to shareholder proposals filed by the New York … stop at the U.S. border," DiNapoli said. "These companies have appropriately agreed to report how they monitor and … Recent reports of factory workers' safety issues have revealed the extent to which subcontracting in …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyComptroller DiNapoli Releases State Audits
… edits to prevent improper payments on claims for these services. However, further actions are still needed. Workers' Compensation Board (WCB): Internal Control System Components (2015-S-46) The WCB has recently made significant improvements to its internal control system and, as a result, the current system …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the … was an unquantified liability risk associated with black car services and taxis that was expanding and was not being … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Programs for Little Learners – Compliance With the Reimbursable Cost Manual
… the two fiscal years ended June 30, 2014. Background PFLL is an SED-approved, for-profit special education provider … Director, $4,084 in unsupported salary costs, $749 in medical expenses that were not related to the Program, and … and $429 in ineligible expenses related to the purchase of water for staff. Key Recommendations To SED: Review the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualMill Neck Manor School for the Deaf – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Mill Neck Manor School for the Deaf (Mill Neck School) on its … To determine whether the costs reported by the Mill Neck Manor School for the Deaf Mill Neck School on its …
https://www.osc.ny.gov/state-agencies/audits/2013/03/14/mill-neck-manor-school-deaf-compliance-reimbursable-cost-manualThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). We audited costs that Arc Orange reported … Rivendell School - Compliance With the Reimbursable Cost Manual (2015-S-25) State Education Department: Starting … Services for Children - Compliance With the Reimbursable Cost Manual (2014-S-64) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualTown of Conesus – Justice Court (2013M-140)
… manner, or that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the … Town of Conesus Justice Court 2013M140 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial interests of these students. … respects, the respective financial position of the TRA as of and for the five fiscal years ending March 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… fund balance, toward subsequent years’ budgets, the full amount appropriated was not needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… complete report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance and continued to unrealistically … Determine whether the Town of Leicester Town Board Board effectively managed …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Letchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… The Town of Mayfield is located in Fulton County and has approximately 6,500 residents. The Town is governed … Key Findings The Clerk did not record, deposit, disburse and report all moneys collected in a timely and accurate manner. The Clerk also did not complete monthly …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29