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Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bilingual Care Inc on its Consolidated Fiscal Reports were reasonable necessary directly
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualThe Arc Erie County New York – 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 … by the accounting firm during the same 365-day period of the CFR and financial statement audit. $914 in … rates, if warranted. Remind Arc Erie’s officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate … This section describes the process that must be followed for expense reports that are direct-entered into the … or (iii) a reimbursement from employee back to the State. For information on Finance Office certification requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationState Comptroller DiNapoli Releases School District Audits
… $900,000 in fund balance that was not used. As of June 30, 2019, recalculated surplus fund balance exceeded … were used for personal activity, increasing the likelihood of the district’s network being exposed to malicious … made available to the Comptroller’s auditors or the board of education for review and approval. Sensitive information …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1Kids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. Kids Unlimited serves children in … served 143 children. The New York City Department of Education refers students to Kids Unlimited and pays for … rates, as warranted. Remind Kids Unlimited officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… the state pay for college this year,” said DiNapoli. “The latest reduction to the Direct Plan’s management fees means … available to help parents plan ahead for college. As the price of higher education continues to rise nationwide, every … the largest direct sold 529 plan in the United States. The latest reduction, from 0.17 percent to 0.16 percent, follows …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During the past … million to $5.54 million). The District allocated most of this fund balance increase to its reserve (restricted) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTier Status – Article 14 Benefits
… System, you are assigned to a tier depending on your date of membership. You are a Tier 3 member covered by Article 14 … for your employee group; or Are employed by the City of Yonkers or the State Police. There are four tiers in PFRS. …
https://www.osc.ny.gov/retirement/publications/1644/tier-statusContract Advisory No. 6
… note the required procedures differ based on the status of the contract, whether payments were issued under the wrong … An agency should contact the SFS HelpDesk in the event of unusual circumstances or if the agency has specific …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/6-correcting-vendor-id-contractBrighton Central School District – Procurement (2022M-205)
… statutory requirements and good business practices. Of the nine CIP contracts totaling $4.4 million awarded to … awarded two contracts, totaling $2.8 million. Instead of competitively bidding these contracts, officials used …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Penfield Central School District – Procurement (2022M-76)
… analysis for the District’s land purchase inclusive of State transportation aid, route times, etc., that totaled … or documentation for how they negotiated the price of the parcel, which was between $1,500 and $10,200 higher …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … and periodically reconcile the records with the amount of fuel in the tanks. Review fuel usage reports for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Little Flower Union Free School District – Fixed Assets (2022M-78)
… and accounted for fixed assets. Key Findings The Board of Education (Board) and District officials did not ensure … June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks contributed to: 231 assets that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Cohoes City School District – Medicaid Reimbursements (2022M-107)
… reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were not submitted … submitted and reimbursed. Key Recommendations The Director of Special Programs should: Establish procedures to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Elmsford Union Free School District – IT Asset Management (S9-22-9)
… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Franklin County Probation Department – Restitution Payments (S9-20-13)
… to enforce and monitor restitution obligations. 16 of the 30 restitution orders we reviewed had uncollected … make reasonable efforts to locate victims promptly. None of the 26 outstanding checks totaling $2,918 were properly …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/franklin-county-probation-department-restitution-payments-s9-20-13Archived Publications
… Municipalities: Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications