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Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31)
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) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (2022-S-11)
To determine whether the Department of Labor (Department) is providing appropriate and timely services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining Notification Act, and is effectively overseeing employer compliance with the Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s11.pdfThe Arc Erie County New York - Compliance With the Reimbursable Cost Manual (2022-S-10) 180-Day Response
To determine whether costs reported by Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10-response.pdfNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) 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 ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Niagara County dba Empower 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-2024-23s3-response.pdfQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41) 180-Day Response
To determine whether the costs reported by Queens Centers for Progress (QCP) 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 Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41-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.PDFThe Concerning Growth of Hate Crime in New York State
New York State has seen a surge in hate crimes over the last five years with 1,089 reported instances in 2023, marking the highest number since data collection and annual reporting were mandated by New York’s Hates Crimes Act of 2000.
https://www.osc.ny.gov/files/reports/pdf/concerning-growth-of-hate-crimes-nys.pdfCorporate Governance - Discrimination Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfFranziska Racker Centers, Inc. dba Racker: Compliance With the Reimbursable Cost Manual (2021-S-5) 180-Day Response
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker (Racker) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5-response.pdfReview of the Financial Plan of the City of New York, August 2022
The City’s adopted budget for Fiscal Year (FY) 2023 reflects the countervailing forces of extraordinary efforts by the federal government to boost the economy over the last two years and an economic slowdown due to unanticipated factors, including supply chain issues.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2023.pdfStreet Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfKids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdf