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Little Meadows Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-4) 180-Day Response
To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4-response.pdfWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-20) 30-Day Response
To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manua
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s20-response.pdfLeake and Watts Services, Inc. -Compliance With the Reimbursable Cost Manual (2017-S-73) 90-Day Response
To determine whether the costs reported by Leake and Watts Services, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s73-response.pdfNorthside Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-15) 90-Day Response
To determine whether the costs reported by Northside Center for Child Development on its Consolidated Fiscal Report were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s15-response.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31) 180-Day Response
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31-response.PDFNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfTown of Farmersville - Justice Court Operations (2019M-50)
Determine whether Justice Court Court fines and fees were properly accounted for
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Opinion 89-12
… professional engineer to prepare plans and specifications for the erection of a prefabricated building. You also state … provided by the practitioner or his or her organization for such government body (see also section 29.3[a][4]). While … to prepare specifications to furnish and install equipment for courthouses. The engineer also generally was to supervise …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Opinion 93-15
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (requirements of annual audit of by … 88-76, p 145; 1980 Opns St Comp No. 80-340, p 101). Public libraries are, for most purposes, fiscally autonomous from … the Education Law contains certain requirements for public libraries to report to the State Education Department (see …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Comptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney … from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State … who would commit these crimes accountable.” Find out more at: Orange County District Attorney and Ulster County …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Opinion 2003-1
Whether the cost of an improvement for an extension to an existing town water district is borne solely by the properties within the extension
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Child Care Stabilization Grants (2022-S-44)
To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2022-S-44.pdfOpinion 2002-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts … districts. Subdivision 10 of section 198 provides, in pertinent part, that, except as otherwise provided by law, … one hundred ninety-eight". There is, however, nothing in section 198, or any other State statute, that would …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3State Agencies Bulletin No. 993
… by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … increase using the Action/Reason code of PAY/SAC (Pay Rate Change/Mass Salary Increase) for employees who are Active, on … increase using the Action/Reason code of PAY/CSL (Pay Rate Change/Correct Salary) for annual employees and PAY/CRT (Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/993-2010-salary-increase-employees-represented-public-employees-federationElwood Union Free School District - Claims Auditing (2019M-31)
… Achievements Due to the District’s well designed system of internal controls, we designed our testing to determine if … consistently. We reviewed 110 claims totaling $414,749 of the 1,104 claims paid during our audit and found that the … District officials implemented a well-designed system of internal controls over the claims audit process. There …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … Background The East Greenbush Community Library, located in the Town of East Greenbush in Rensselaer County, is a … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Delhi - Highway Department Leave Records (2020M-53)
… maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 through 2019 were overstated by a total of 362 hours valued at almost $8,000. Of this 272.5 … and indicated he would take corrective action. Appendix B includes our comments to issues raised in the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Wantagh Fire District – Payroll (2013M-176)
… a district corporation of the State, distinct and separate from the Town of Hempstead and Nassau County in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176City of Norwich - Emergency Medical Services Billing (2019M-112)
… EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately … totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one … EMS Department had 903 unserviceable incidents resulting in approximately $400,000 in unrecoverable costs. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112