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Elba Central School District – Financial Condition (2013M-240)
… in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Opinion 88-8
… servicing district vehicles) -- Exceptions (abstention from voting not an exception) GENERAL MUNICIPAL LAW, … in General Municipal Law, §802 apply. Abstention from voting on matters relating to the contracts between the … stockholder of the automotive dealership and abstains from voting with respect to any matters relating to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Fred S. Keller School – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Palisades and Yonkers, New York. FSK provides preschool … years ended June 30, 2014, FSK reported over $21.2 million in reimbursable costs on its CFRs for five rate-based … three years ended June 30, 2014, we identified $455,117 in costs that were not in compliance with the Manual. These …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program
To determine whether the New York State Office for the Agings LongTerm Care Ombudsman Program is carrying out its responsibilities under
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDuanesburg Central School District – Separation Payments (2014M-67)
… students. Budgeted appropriations for the 2013-14 fiscal year total approximately $14.4 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/duanesburg-central-school-district-separation-payments-2014m-67Copenhagen Central School District – Financial Condition (2016M-142)
… The District’s operating budget for the 2015-16 fiscal year totaled approximately $10.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Town of Porter – Capital Projects (2013M-352)
… reported and sequestered in the capital projects fund because the Board and Supervisor did not close completed capital projects and transfer the remaining … capital project and ensure that any completed projects are closed. Ensure that financial activity is recorded in the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Opinion 98-14
… major categories as required in that section (see also Albany Area Builders v Town of Guilderland , 74 NY2d 372, … represents a fundamental limitation on home rule powers ( Albany Area Builders , supra ). Where the State Legislature … Village, Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be …
https://www.osc.ny.gov/legal-opinions/opinion-98-14Opinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … herself from any discussions and votes on matters relating to the contract. A public library may adopt a code of ethics … daughter of the president of the library board as a junior architect. You state that neither the board president nor his …
https://www.osc.ny.gov/legal-opinions/opinion-91-26North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … North County provides preschool special education services to children with disabilities who are between three and five … To determine whether costs reported by North County Kids Inc …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… the State Education Department's (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Report Manual (CFR … The audit included the three fiscal years ended June 30, 2011. Background LaSalle's campus school provides special and … of cost allocation methodologies and preparation and maintenance of employee time and attendance sheets. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Parsons’ CFR for the fiscal year ended June 30, 2015. About the Program … between three and five years of age. Parsons is reimbursed for these services through rates set by SED. The … Parsons reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… NYSARC, Inc. (WARC) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that WARC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $5.3 million in reimbursable costs on its CFR for the Preschool Special Class – over 2.5 hours per day …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated … with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City Department … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… of Anastasia Titarchuk as chief investment officer of the New York State Common Retirement Fund. Titarchuk has served as the Fund’s interim CIO since July 2018. “Anastasia … and talents as a skilled investor are reflected in the success of our state’s pension fund,” DiNapoli said. “She …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… costs must comply with the RCM requirements. For the two fiscal years ended June 30, 2015, NIS reported … programs (Programs) it operated. Key Findings For the two fiscal years ended June 30, 2014 and 2015, we identified …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualStarpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … The Board has consistently overestimated appropriations in its adopted budgets. The District maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… supported and collections were deposited in a timely manner. Key Findings While School officials ensured resident … reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor collections … received to ensure they were deposited in a timely manner. Deposit 29 district tuition collections totaling $4.9 …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections