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Words ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Words ‘N Motion Special Education Programs (Words ‘N Motion) … Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … identified $135,174 in reported costs that did not comply with the Manual’s requirements, and we recommend such costs …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualCollection of Special Hauling and Divisible Load Overweight Permit Fees
… of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps … public, and protect the integrity and reliability of the State’s highways and bridges. For the period April 1, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesFunctional MDS – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Functional MDS on its Consolidated Fiscal Reports (CFRs) were properly … programs (collectively referred to as Programs) for about 190 disabled children between the ages of three and five who … MDS using rates established by SED that are based on the financial information reported on MDS’s annual CFRs. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualFuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and … fuel companies to supply diesel and unleaded regular gas to the two subsidiaries that account for most of its fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… a new fire station that is near completion. The Company’s revenue for the 2011 fiscal year totaled approximately … Secretary, Treasurer, and three Directors all who are elected by the membership. Key Findings The Company did …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialOpinion 2002-16
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (payments to not-for-profit corporation to publicize resources … in the downtown area of the town or village, including a day labor hiring site, and to monitor and document the use of … Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-10
… (as distinguished from "expected useful life") ENERGY LAW, §9-103; LOCAL FINANCE LAW, §11.00(a): The "expected … performance contract, for purposes of Energy Law, §9-103, is the estimated period over which the facilities or … term of an energy performance contract to be entered into by a municipality is governed by the periods of probable …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Opinion 2000-8
… CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a member of a … section 800(3) of the General Municipal Law, a municipal officer or employee has an "interest" in any contract with … Municipal Law requires the governing body of each county, city, town, village and school district to adopt a code of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2002-10
… This opinion represents the views of the Office of the State Comptroller at the time … Law §119-dd(3) specifically authorizes the legislative body of a town to acquire by purchase, gift, grant, bequest, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10Management of General School Funds (Follow-Up)
… that the New York City Department of Education’s (DoE) John F. Kennedy High School (Kennedy) had poor controls over … of Interest New York City Department of Education: John F. Kennedy Education Campus – Management of General …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/management-general-school-funds-followElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… $18,264 in personal service costs, which consisted of bonuses and employee fringe benefits; $16,578 in overstated …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to Medicaid recipients. To collect rebates, states determine the amount of rebates owed … duplicate discounts, which occur if manufacturers pay Medicaid rebates on drugs sold at the already-discounted …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Ganrormic, Inc. on … preschool special education services pay tuition to Ganrormic using reimbursement rates set by SED. The State …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School … Jowonio provides preschool special education services to children with disabilities between three and five years of …
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
… services to 94 children with learning disabilities from school districts located in Jefferson, Lewis, Oswego, and St. … With the Reimbursable Cost Manual (2016-S-15) The Child Development Council, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualInmate Sentence Calculation and Release Practices
… 2013 through October 21, 2016. Background The Department is required to comply with the relevant laws and regulations … each facility are responsible for determining the inmates’ release dates, as well as any credits that reduce their … such as courts or local jails. Since the Department is compelled to honor the terms of the orders and the local …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesSelected Financial Management Practices (Follow-Up)
… Purpose To determine the extent of implementation of the 19 recommendations included in our initial report, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followInfrastructure Inspection and Maintenance (Follow-Up)
… on May 26, 2015, examined whether the New York State Canal Corporation’s (Corporation) inspection scheduling … performs routine operational and reliability checks of the Canal System’s critical structures, it had not performed … reconstruction, development, and improvement of the Canal system. At the time our follow-up fieldwork was …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-followRailroad Bridge Inspection Program (Follow-Up)
… recommendations included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our initial … issues discussed in this review. Other Related Audits/Reports of Interest Department of Transportation: Railroad …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followAdministration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… 2015 determined whether the New York City Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive … contracts with vendors. We also determined if ACS sufficiently monitored contractor performance before …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-follow