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State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City … Preservation and Development, Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development … to make purchases at competitive prices and none of the $10.7 million in purchases made by Linden Plaza were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Privacy and Security of Student Data
… students within NYCPS. NYCPS uses Automate the Schools (ATS) as its main student information system (SIS), which … the collecting and reporting of student data. In total, ATS holds approximately 5 million records collected since it …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on its Consolidated Fiscal Reports (CFRs) … To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualOpinion 99-2
… work in connection with the construction of a town salt storage shed. Purchases of materials and supplies for the … bidding requirements for the construction of a town salt storage shed. You ask whether it would be a violation of … advertisement for sealed bids. Construction of a salt storage shed clearly would constitute public work for …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Amerimed Kids, LLC (Amerimed Kids) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Amerimed Kids’ CFR for the fiscal year ended June 30, 2015, and … To determine whether the costs reported by Amerimed Kids LLC on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… for Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its Consolidated Fiscal Reports (CFR) were … Network for Childrens Speech Occupational Physical Therapy LLC on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costSecurity Self-Assessment: Questions – Information Technology Governance
… Contracts and Service Level Agreements for IT Services 4a Do contracts and SLAs for IT services specify the level of … changed from the factory default? Yes No N/A What is/are the SSID(s)? 9c Is the most secure encryption … unusual or sensitive access activity identified? What process is followed to determine whether any security …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… R. Drew operated several other programs, including a Universal Pre-Kindergarten and a New York City Administration …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOpinion 2002-17
… and as one of the prime contractors, on a town building construction project subject to General Municipal … is in response to your inquiry concerning a proposed town building construction project, governed by General Municipal … erection, construction, reconstruction or alteration of a building, when the entire cost of the work will exceed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to SteppingStone. For the three fiscal years … $91,696 in ineligible costs, including $79,659 in excess mortgage interest expenses and $12,037 in unallowable … in supplies, $8,991 in repairs and maintenance, $8,874 in mortgage interest, $6,663 in depreciation, $6,432 in …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualBank Street College of Education – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to … support to families of children up to five years and be a training site for graduate students and high school interns. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… documented, pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … York City-based not-for-profit organization authorized by SED to provide Preschool Special Education Itinerant Teacher … report, these programs are collectively referred to as the SED cost-based programs. AOLC has an Executive Director (ED), …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualState Agencies Bulletin No. 235
… the Office of the State Comptroller recognizes that it is not always possible for agencies to complete their … retroactively as the dates of the plans permit. ** There is no limit on retroactive payment of location pay and geographic differentials when the entire agency is located in an eligible area. Summary of Revisions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background … in over-allocated compensation costs associated with shared employees; and $142,093 in employee bonuses that were …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… The audit included all expenses claimed on Yeled’s CFR for the fiscal year 2013-14, and certain expenses claimed on Yeled’s CFRs for the two fiscal years ended June 30, 2013. Background … and Early Head Start; $215,528 in excessive allocation of shared employees; and $74,025 in vehicle expenses not …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… During the 2012-13 school year, Starting Point served 942 students. The New York City Department of Education (DoE) … costs. Among the disallowances we identified were: $1,981,802 in non-reimbursable shared staff compensation costs. This included $1,502,245 in ineligible salaries and $479,557 in related …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… CFR-reported financial information. Wagner also operated a Universal Pre-Kindergarten program, a Head Start program, and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special … fringe benefits paid to 1:1 aides that were charged to the SC preschool special education program, but should have been …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manual