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Spotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualAffordable 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-programJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly … to Coleman using rates set by SED. These rates are based on financial information Coleman presents in an annual CFR … and make the appropriate adjustments to costs reported on the CFRs and to Coleman's tuition reimbursement rates, as …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… a for-profit organization located in Watertown, New York, is an SED-approved provider of preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… located in Orchard Park, New York, is an SED-approved provider of preschool special education services. Ganrormic … Related Audits/Reports of Interest Rochester Childfirst Network: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids Unlimited, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Kids Unlimited PT …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… law reforms indicates significant declines in felony drug arrests, indictments on felony drug charges and prison … as shown in Figure 6. 4 FIGURE 6: New York Felony Drug Arrests, Drug Indictments and Drug Commitments, 2010‑2019 (at year end) Year Felony Drug Arrests Drug Indictments Drug Commitments 2010 34 12.5 3.8 …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingFinal Average Earnings
… who retire on or after: April 1, 2024, for Police and Fire Retirement System (PFRS) Tier 6. April 20, 2024, for Employees’ Retirement System (ERS) Tier 6. If you recently retired and … Final average earnings help determine a members retirement benefit from the Employees Retirement System ERS …
https://www.osc.ny.gov/retirement/members/final-average-earningsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to fund operations. Elizabethtown-Lewis Central School … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… of the Cheektowaga-Maryvale Union Free School District , Corinth Central School District , Millbrook Central School … budgets and managing fund balance in a responsible manner. Corinth Central School District – Financial Condition … of the CheektowagaMaryvale Union Free School District Corinth Central School District Millbrook Central School …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. “However, it is important … will be the first to reflect the sales tax impact of the gas tax holiday on a county-by-county basis. Table Monthly …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… to analyze financial trends. Understanding the Audit Area A key measure of a school district’s financial condition is its level of fund … adding in the appropriated fund balance, which is up to triple the State’s 4 percent statutory limit. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mComptroller DiNapoli Releases School Audits
… The district funded a repair reserve without the required voter approval. The district also established and funded a …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Procurement and Contracting Practices (Follow-Up)
… in the best value for the taxpayers, but instead led to a waste of substantial public resources. Moreover, in several …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the county 59.5 percent of the preschool special education tuition it pays. SED sets … to RCN’s tuition reimbursement rates. Remind RCN officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualOversight of Weights and Measures Programs (Follow-Up)
… fuels sold for use in motor vehicles to ensure quality standards are met and labeling is accurate. The Department’s … program. The Bureau did not have written procedures for standards of quality control or data utilization for its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCity of Yonkers – Budget Review (B17-6-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… the practice of least privilege and only grant local administrator rights to users who absolutely need them to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260