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These Our Treasures, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-60)
To determine whether the costs reported by These Our Treasures, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s60-response.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3)
To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s guidelines, including the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3.pdfThe Case for Building New York State’s Rainy Day Reserves, December 2019
The national economy has now been growing for more than a decade – a lengthy expansion, by historical standards.
https://www.osc.ny.gov/files/reports/budget/pdf/rainy-day-reserves-2019.pdfEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual (2021-S-21)
To determine whether the costs reported by Empowering Minds Therapy Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23)
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfCenter for Disability Services - Compliance With the Reimbursable Cost Manual (2015-S-40)
To determine whether the costs reported by the Center for Disability Services (CFDS) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequat
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s40.pdfNYSARC, Inc. – NYC Chapter - Compliance With the Reimbursable Cost Manual (2017-S-47)
To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s47.pdfManual Therapy Center, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-38)
To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s38.pdfPrograms for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87)
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s87.pdfKidz Therapy Services, PLLC - Compliance With the Reimbursable Cost Manual (2015-S-63)
To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were properly documented, program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2016-15s63.pdfGingerbread Learning Center, Inc. - Compliance With the Reimbursable Cost Manual (2014-S-79)
To determine whether the costs reported by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s79.pdfWhispering Pines Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2013-S-48)
To determine whether the costs reported by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports (CFRs) were properly calculate
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s48.pdfFunctional MDS - Compliance With the Reimbursable Cost Manual (2014-S-1), 90-Day Response
To determine whether the costs reported by Functional MDS on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, program-rel
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s1-response.pdfKinderwise Learning Associates, LLC: Compliance With the Reimbursable Cost Manual (2018-S-21)
To determine whether the costs reported by Kinderwise Learning Associates, LLC on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s21.pdfMedicaid Program: Provider Compliance With the Electronic Visit Verification Program (2022-S-31)
To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s31.pdfIX.12.C State Responsibility – IX. Federal Grants
… administration of covered programs have designated CMIA contacts, usually located in the budget or finance office, … and reduce such liabilities. In those instances, CMIA contacts for the affected lead state agencies will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, … did not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildings