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Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… saved the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider … Services Administration (GSA) per diem lodging and meal rates. Ensure costs for travel-related expenses are within …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1State Agencies Bulletin No. 1913
… inclusive of the 2020 retroactive increase, as authorized by Budget Bulletin D-1139 . Effective Dates The April 2021 2% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… other programs, including Special Education Itinerant Teacher, Evaluations, 1:1 Aides, Related Services, and Early … care, facility-based services, and community programs. The New York City Department of Education (DOE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… June 30, 2012. Background Starting Point is a Brooklyn, New York-based not-for-profit organization that is authorized by … programs, the Preschool Special Education Itinerant Teacher (SEIT) and Special Class Integrated Setting (SCIS) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2013. Background Yeled is a Brooklyn, New York-based not-for-profit organization that is authorized by … other SED-approved programs, a Special Education Itinerant Teacher (SEIT) program to serve disabled children between the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… pay for the preschool special education services using rates established by SED. The rates are based on the financial information that Just Kids … turn reimburses the counties 59.5 percent of the statutory rates they pay Just Kids. For the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pays for its services using rates established by SED. The rates are based on the financial information that Gingerbread … portion of its payments to Gingerbread based on statutory rates. For the three fiscal years ended June 30, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our Treasures, Inc. (TOTS) on its … directly related to the special education programs, and sufficiently documented pursuant to the State Education … 2 fiscal years ended June 30, 2016. About the Program TOTS is a New York City-based non-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… authorized by SED to provide Special Education Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool … Among the ineligible costs identified were: $116,508 in retirement plan payments for certain ERCDC employees that …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualMorris Central School District – Fund Balance Management (2023M-47)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by approximately $1.1 million (10.1 percentage points) to $2 million (21 percentage points). Four of the District’s 10 reserves were not reasonably funded, or used to pay related expenditures, during the three fiscal years. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47East Moriches Union Free School District – Financial Condition Management (2022M-1)
… which made it appear that the District needed to increase taxes and use appropriated fund balance to close projected … by $6.3 million, or 4.5 percent. Officials did not use the retirement contribution reserve to pay annual retirement contributions. Its excessive balance is enough to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… that was appropriated was used in four of the five fiscal years. Although the District maintains a retirement contribution reserve, it budgeted for retirement … the practice of adopting budgets that levy taxes to pay for costs that could reasonably be paid for using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Grove and Mountain Lake to establish daily reimbursement rates for services provided to their respective residents. … our report and, as appropriate, revise the reimbursement rates for Lake Grove and Mountain Lake and seek restitution … Setting Special Education Itinerant Teacher Services Rates (2008-S-146) Henry Viscardi School: Compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Springbrook NY, Inc. (Springbrook) on its Consolidated Fiscal Report … personal service costs, consisting of $38,106 in excessive salary costs and $1,473 for certain life insurance costs; and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New York, is … are between three and five years of age. CSC is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, … Blocks’ CFRs and to Building Blocks’ tuition reimbursement rates. Remind Building Blocks officials of the pertinent SED …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… located in Nassau and Suffolk counties. The counties pay tuition to HLVS for these services using reimbursement … the counties 59.5 percent of the tuition that the counties pay. SED sets the rates based on financial information, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… of the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for … Key Findings The Board did not develop hiring policies and payroll procedures for managing the Town’s payroll process. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202ACDS, Inc. – Compliance With the Reimbursable Cost Manual
… in Nassau, Queens, and Suffolk counties. The counties pay tuition to ACDS for these services using reimbursement … the counties 59.5 percent of the tuition that the counties pay. SED sets the rates based on financial information, …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manual