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DiNapoli: State Pension Fund Value $192 Billion
… based on prudent long term asset allocation. We continue to manage one of best funded, best performing pension plans … returns of 17.01 percent. The Fund’s broader approach to fixed income markets over the last year returned 2.91 … and Local Retirement System provides retirement security to more than one million active state and local government …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Baker Victory, a not-for-profit organization located in Lackawanna, … To determine whether the costs submitted by Baker Victory Services Baker Victory on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background … rates set by SED. The reimbursement rates are based on financial information, including costs, that Alcott …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). Our audit covered the calendar year ended December 31, 2014. Background Jawonio is … costs must comply with the RCM requirements. For the calendar year ended December 31, 2014, Jawonio reported over … served approximately 150 students. Key Findings For the calendar year ended December 31, 2014, Jawonio claimed …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Newmeadow Inc. (Newmeadow) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that Newmeadow reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Early Intervention, and Women, Infants, and Children (WIC). Key Findings For the three fiscal years ended June 30, … administrators for other affiliated programs, such as the WIC program, a Fitness Center, Early Intervention, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports … The audit covered the expenses reported on PFLL’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on PFLL’s CFRs for the two fiscal years ended June 30, 2014. Background PFLL …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (RCM). The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on North Country’s CFR for the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … education services to children with disabilities who are between three and five years of age. ATC operates in New York … and in the absence of such an agreement, we recommend the difference between the original agreement and the new rate be …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualBornhava – Compliance With the Reimbursable Cost Manual
… range of preschool special education services to children with disabilities from birth to five years of age. Bornhava … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… costs reported by Variety Child Learning Center (Variety) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… by Kinderwise Learning Associates, LLC (Kinderwise) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on Kinderwise’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that Kinderwise …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (Manual). The audit focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain … by the Gingerbread Learning Center Inc Gingerbread on its Consolidated Fiscal Reports CFRs were properly …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualII.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Birch Family Services, Inc. (Birch) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Birch’s CFR for the fiscal year ended June 30, 2013, and … whether the costs reported by Birch Family Services Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualNiagara Charter School - Information Technology (2018M-172)
… computer and Internet use was found on seven computers. Virus scanning was either not activated or not up-todate on … in accordance with the acceptable use policy. Ensure that virus protection is installed, activated and up-to-date on …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172Truxton Fire District – Audit Follow-Up (2022M-123-F)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment … the District’s required Annual Financial Reports (AFRs) 1 for fiscal years 2015 through 2021. The audit included 11 … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fUniondale Union Free School District – Audit Follow-Up (2023M-61-F)
… School District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Uniondale Union Free School District – Information Technology, 2023M-61, released in October 2023. The audit determined District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/26/uniondale-union-free-school-district-audit-follow-2023m-61-fUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… (Bushwick) and provides services to disabled students at four Bushwick locations. Key Findings For the three fiscal … This individual is also the full-time Executive Director at Bushwick; $73,923 in pension contributions that did not …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Cost Manual (RCM). The audit focused primarily on expenses claimed on DDI's CFR for the year ended December 31, 2015 and certain … costs reported by Developmental Disabilities Institute Inc on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manual