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Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education … June 30, 2014, Wagner reported approximately $17.1 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT, SC, and SCIS preschool special …
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
… Key Findings For the fiscal year ended June 30, 2014, we identified $350,246 in ineligible costs that ERCDC …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. In addition to this cost-based … served about 313 students. The New York City Department of Education refers students to Manual Therapy and pays for … allocated to the SEIT cost-based program instead of the Related Services fixed-fee program; $53,855 in OTPS …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval … recognizes that it is not always possible for agencies to complete their required processing steps by the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesState Contract and Payment Actions in February
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until April 25, 2021. At the … and Markets $9.8 million with GPT Properties Trust to lease office space in Albany County. $4.3 million with … 13,500 payments valued at nearly $26.2 million primarily due to errors, improprieties or lack of documentation. Find …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryEaster Seals New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its Consolidated Fiscal Report … of services to children and adults with disabilities and special needs including, but not limited to, medical …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… State Comptroller Thomas P. DiNapoli, Ulster County District … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … E&D is a New York City-based organization approved by SED to provide preschool Special Education Itinerant … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Hebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… operated several other programs, including SED-approved school-age programs, an Early Intervention program … a camp, and a day care program. During the 2016-17 school year, Hebrew Academy served approximately 539 students …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… with last year’s widespread introduction of generative AI tools that can create new content such as text and images, it …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater … the Manager also purchased food totaling $100 for a District teacher to serve at a different private … the findings and recommendations in this report must be prepared and provided to our office within 90 days, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal … Therapy based on clinical evaluations and pay for their services using rates established by SED. The rates are based … eligible for allocation to the SEIT program; $37,041 in pension expenses that did not comply with the applicable …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … basis used to calculate allocation percentages, should have been documented and retained on file for a minimum of …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual. The audit focused primarily on expenses …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… (Open Data) (Follow-Up) (2021-F-29) An audit report issued in September 2020 found the office had taken steps to meet … total population of publishable data that it maintains. In a follow-up, auditors found the office made significant … years ended June 30, 2018, auditors identified $193,420 in costs that did not comply with reimbursement requirements. …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0Opinion 99-10
… useful life" of energy facilities or equipment subject to an energy performance contract, for purposes of Energy … which the facilities or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable usefulness prescribed in Local …
https://www.osc.ny.gov/legal-opinions/opinion-99-10DiNapoli: Syracuse City School District Employees Pay Over $31,000 for Submitting False Timecards
… New York State Comptroller Thomas P. DiNapoli, United States Attorney … to ensuring justice is served and that the stolen money is recouped,” said Thomas DiNapoli, New York State … District (SCSD) received federal grant funds administered by the U.S. Department of Education to operate a high school …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-employees-pay-over-31000-submitting-false-timecardsDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… and the recovery of more than $5 million in stolen public funds. For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesState Agencies Bulletin No. 1097
… Effective Date(s) Immediately Background Although 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. Correction of Payroll Errors …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … fully operational. Metropolitan Transportation Authority: New York City Transit: Selected Safety and Security Equipment …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-audits