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Kids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on … $912 in other than personal service costs, consisting of $1,009 in non-allowable goodwill expense charged to the … reimbursement rates. Remind Empowering Minds officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) … Education Department (SED) requirements. The audit covered costs reported on CDG’s CFR for the reporting year ended June … SED, which are based on financial information, including costs, that CDG reports to SED on its annual CFR. To be …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… is an SED-approved, not-for-profit private school located in Albany that provides preschool special education services … year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs on its CFR for the rate-based preschool … in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in fringe benefits for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 3
… Business Units may experience unintended service delays. This advisory is intended to remind Business Units how to … the default address associated with the Vendor ID. This could result in the payment being mailed to an address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequenceState Comptroller DiNapoli Releases School District Audits
… issued. Phelps-Clifton Springs Central School District – Network Access (Ontario County and Wayne County) District … was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … state aid payments ranging from $49,607 to $345,221. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 266
… payroll check currently issued from Key Bank are affected. This change does not include State Insurance Fund employees. … payrolls. The change in depository bank does not affect this policy. Changes in Procedure for Lost Checks A stop … 10/31/95) have not changed. Questions Questions regarding this bulletin may be directed to the Payroll Deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checksChallenging a Determination – State University Police Plan
… been incorrectly denied or improperly calculated, you may request a hearing and redetermination to be held before an independent hearing officer. Your request must be in writing and filed with the Hearing … the determination. As an alternative, you can email your request for a hearing and redetermination to our Hearing …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationOceanside Union Free School District – Monitoring Internet Use (2022M-195)
… (District) officials monitored employees’ compliance with the acceptable Internet use policy (AUP) on the District’s network. Key Findings District officials did not monitor … confidentially to officials, we found that: Six of 40 employees used District computers to access websites, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195North Salem Central School District – Network User Accounts (2022M-140)
… accounts, and ensure that employees implement and comply with the procedures. Maintain a list of authorized user … unneeded network user accounts. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Waterloo Central School District - Financial Condition Management (2019M-137)
… year-end transfers to reserves and the capital projects fund. Maintained six reserves with balances totaling $9.6 … of appropriations. Comply with the statutory limit for fund balance and use surplus funds as a financing source for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Canton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Mamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have … set aside for remittance to the New York State Department of Taxation and Finance (State). Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Hudson Housing Authority – Information Technology (2019M-224)
… review and update routinely or when significant changes in the environment occur. Create and maintain service level agreements (SLAs) for any … by third-party vendors. Consider requiring employees to sign acknowledgement forms to help ensure they are aware of …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Walton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did not … the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9CUNY Bulletin No. CU-117
… Purpose To explain the procedures for processing the June Uniform Allowance payment Affected … at CUNY Central Office. Attachment - Uniform Allowance for CUNY Campus Security Titles for June 2001 … This bulletin explains the procedures for processing the June Uniform Allowance payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentRFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… Request for Proposals Issued by the Office of the State Comptroller Issued November 26, 2025 The Office of the State Comptroller (“OSC”) is seeking Banking Services … in PDF Attachments for Proposal , (Amended 4/20/26), in MS Word format Forms Only , in MS Word format Draft Contract …
https://www.osc.ny.gov/procurement/rfp0003