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John A. Coleman School - Compliance With the Reimbursable Cost Manual (2012-S-16)
To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s16.pdfNew York Therapy Placement Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-87) 90-Day Response
To determine whether the costs reported by New York Therapy Placement Services, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s87-response.pdfAnnual Letter to Banking Organizations
The Office of Unclaimed Funds reminds you to check for monies held by your banking institution that may be considered abandoned property.
Annual letter to Court Funds
The Office of Unclaimed Funds (OUF) reminds you to check for monies held by your company that may be considered abandoned property
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-courts-letter.pdfNew York State School Safety: A Statewide and Regional Review
A statewide and regional review of the information reported by New York State’s public school districts on violent and disruptive incidents and expenditures.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-school-safety-statewide-regional-review.pdfExternal Peer Review Report - October 2021
A review of the system of quality control of the Office of the State Comptroller conducted by the National State Auditors Association (NSAA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/peer-review-report-2024.pdfAnnual letter to Utility Companies
The Office of Unclaimed Funds reminds you to check for monies held by your insurance company that may be considered abandoned property
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-utility-letter.pdfAnnual letter to Insurance Companies
The Office of Unclaimed Funds reminds you to check for monies held by your insurance company that may be considered abandoned property.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/annual-insurance-letter.pdfOpinion 2000-11
… concern of a superintendent frustrating the board's appointment power by continually terminating the board's … could be appointed. Authorizing the town board to make the appointment after five days would ensure that the business of … orderly fashion (Memorandum to the Governor Department of Audit and Control, March 25, 1952; Memorandum to the Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Opinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Preferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are … providers in partnership with private entities to ensure contract requirements are being met; whether the … To determine how State agencies and facilitating agencies are monitoring …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Rochester Childfirst Network (RCN) on its Consolidated … special education services using reimbursement rates set by SED; the State, in turn, reimburses the county 59.5 … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Elmcrest … its early education center. Elmcrest is authorized by SED to provide preschool education services to children with disabilities between the ages of three and … To determine whether the costs reported by Elmcrest Childrens …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on its Consolidated Fiscal Report (CFR) … pay tuition to Ganrormic using reimbursement rates set by SED. The State then reimburses the counties 59.5 percent … based on financial information, including costs, reported by Ganrormic on its annual CFR that it submits to SED. To be …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, … on Jowonio’s CFRs and to Jowonio’s tuition reimbursement rates. Remind Jowonio officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … for reimbursement, reported costs must comply with the guidelines in the RCM. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualOversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, … as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Spotted Zebra, a for-profit organization located in Albany, New York, is an SED-approved provider of preschool … programs to 43 children from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The … services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… 2013, Words ‘N Motion reported approximately $4.6 million in reimbursable costs for the audited programs. Key Findings … fiscal years ended June 30, 2013, we identified $135,174 in reported costs that did not comply with the Manual’s … costs be disallowed. The ineligible costs included $64,790 in personal service costs and $70,384 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. UCP is reimbursed for preschool … included: $83,905 in personal service costs consisting of ineligible bonuses, executive compensation above the … to UCP’s reimbursement rates. Remind UCP officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manual