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Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and … building codes, and for equipment and furnishings to be safe and suitable for children and maintained in a state of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followAffordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers … Grant monies may be used for new construction, home improvements, or acquisition and repair projects. The … To determine whether Affordable Home Ownership Development Program Program grant managers are …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programSelected Employee Travel Expenses
… (Department) employees with outliers in the areas of train fare and fuel expense. We also reviewed and considered …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… a SED-approved, for-profit special education provider of center- and home-based services to infants, toddlers, and … of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the … and reimbursement rates. Work with Institutes officials to help ensure their proper reporting of reimbursable costs. To …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … an ongoing basis. Other Related Audits/Reports of Interest State Education Department: United Cerebral Palsy Association … - Compliance With the Reimbursable Cost Manual (2014-S-75) State Education Department: Astor Services for Children & …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… June 30, 2011 (2011-S-42). Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, … BlueShield (Empire) to administer the hospitalization benefit portion of the Plan. Empire processes and pays claims …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughChild Care Licensing and Inspection
… child care services in the State, with the exception of day care centers in New York City (NYC). The Division … for three or more children for more than three hours per day per child are subject to licensure or registration with … School and Mountain Lake Children’s Residence (2009-S-90) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionHate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and … city, and local police agencies (agencies) to report crime data, including hate crimes, to the Division. Crimes … practice, age, disability, or sexual orientation. Hate crime incidents that agencies report to the Division include …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… service disallowances included $126,555 in interest only loan payments. The Manual precludes interest only payments from reimbursement. Key Recommendations To SED: … and to ensure that requests for reimbursement include only those expenses that are allowable. To Coleman: Ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… 1, 2008 through June 30, 2011. Background NHS, located in Rochester, New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained in the CFR it files with the New York State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualUse of Federal Funding for Election Technology and Security (Follow-Up)
… in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About … (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … the nation’s voting process. HAVA established minimum election administration standards and created the U.S. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followWindows Domain Administration and Management
… Information Technology Services has security controls in place to ensure appropriate management and monitoring of its … it is vital to ensure that appropriate controls are in place and that policies and standards are being adhered to. … a framework that will ensure appropriate measures are in place to protect the confidentiality, integrity, and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… improper payments for services rendered by providers who do not meet federal and State requirements for participation … improper payments for services rendered by providers who do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five … report, Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances ( 2017-S-2 ). About the … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, … Audit Area Counties are authorized to share some of their sales and use tax collections with certain local governments. … for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62DiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, following …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… with the suffix “BB” and continue through “BY”, then “CB” through “CY”, etc. This contract numbering logic should … with the suffix “BB” and continue through “BY”, then “CB” through “CY”, etc. This contract numbering logic should … services for a shared issue and enter into a single, three party agreement (OTDA, OMH and Vendor). Each agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 92-51
… for Expenses (spouses' expenses - spouse of member of IDA) GENERAL MUNICIPAL LAW, §856(2): An industrial … private. You ask whether an industrial development agency (IDA) may reimburse members of the IDA or the executive director of the IDA for certain travel …
https://www.osc.ny.gov/legal-opinions/opinion-92-51