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Opinion 88-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … imposing a gross receipts tax on oil companies), this Office had stated that, since the tax is levied on oil … 13-A and, based in part on the above opinions of this Office, have reached conclusions similar to those reached in …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Alternatives For Children – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered expenses reported on Alternatives’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on Alternatives’ CFRs for the two fiscal … not properly capitalized and depreciated; $35,956 in rent expenses for a location that was no longer being used; …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualRivendell School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Rivendell School (Rivendell) on its Consolidated Fiscal Reports (CFRs) were properly … programs are not subject to SED’s rate-setting function. Key Findings For the three fiscal years ended June 30, 2014, … $12,699 in unnecessary and ineligible travel costs. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, 2015 through December 31, 2019 … program (Buy-in Program), administered by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … with disabilities who are between three and five years of age. FEC is reimbursed for these services through rates … to FEC’s tuition reimbursement rates. Remind FEC officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Westchester Community Opportunity Program, Inc. (WestCOP) on its Consolidated Fiscal Report (CFR) were properly … special education programs (Programs) it operated. Key Findings For the year ended June 30, 2013, we identified … transactions with three vendors on its CFR, as required. Key Recommendations To SED: Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… who are between three and five years of age. CUTE is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … the ages of three and five years. UCP is reimbursed for preschool special education program services through … that UCP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, … program to disabled children between the ages of three and five years. Whitestone, located in Queens, New York, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… have contracts with the same contractor, as well as with OSC Directors of the Bureau of Contracts and the Bureau of … of Operations Agency Outreach Training Program at outreach@osc.ny.gov or visit https://www.osc.state.ny.us/state-agencies/training . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… were not merit-based (as otherwise required by the RCM) or were paid to non-direct care staff for whom the RCM …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualLaSalle School – Compliance With the Reimbursable Cost Manual
… special and regular educational services for students in grades 6 through 12. Pursuant to the State Education Law, … expenses must comply with the guidelines specified in the RCM and the CFR Manual. For the three fiscal years … ended June 30, 2011, LaSalle claimed about $11.5 million in reimbursable expenses for the special education program we …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualMission Statement and Performance Measures
… Purpose To determine whether the New York State Thruway Authority is achieving its performance measures and properly reporting … Canal Systems with complete and accurate information about what has been achieved on their behalf. The Authority did not …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresPinnacle Organization – Compliance With the Reimbursable Cost Manual
… the costs reported by Pinnacle Organization (Pinnacle) on its Consolidated Fiscal Report (CFR) were properly … special education programs (Programs) that it operated. Key Findings For the three fiscal years ended June 30, 2015, … received was for more than one full-time-equivalent. Key Recommendations To SED: Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualJowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School … Jowonio provides preschool special education services to children with disabilities between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports (CFR) were properly … preschool special education program it operated. Key Findings For the fiscal year ended June 30, 2015, we … meals provided at meetings for staff, and $45 in gifts. Key Recommendations To SED : Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … more than $26.2 million on behalf of HHC providers. Key Findings eMedNY does not provide a mechanism for … to eMedNY, as required by New York State regulations. Key Recommendations Implement eMedNY enhancements that …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly … in reimbursable expenses for the programs we audited. Key Findings We disallowed $876,898 in costs claimed by … that were either unsupported or not program-appropriate. Key Recommendations SED should review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by HeartShare Human Services, Inc. (HeartShare) on its Consolidated Fiscal Reports (CFRs) were reasonable, … two subsidiaries: St. Vincent’s Services and Wellness Inc. Key Findings For the three fiscal years ended June 30, 2014, … services; as well as the cost of food for staff. Key Recommendations To SED: Review the recommended …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualEarly Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About the Program ECLC is an SED-approved, not-for-profit private school located in Greene County that provides preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manual