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XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… 1, 2024: * For a listing of funds under the Budgetary (or “cash”) basis, see section XV.15 of the GFO, Fund … Commercial Gaming Revenue Fund 23750-23755 Medical Cannabis Trust Fund 23800-23821 Dedicated Miscellaneous State Revenue Fund 24800-24803 New York State Cannabis Revenue Fund 24850 Health Care Transformation Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 contracts for state agencies and public authorities valued at $56.4 billion and approved more … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustFocus on Facts
… September 2025 Performance of IDAs in NYS, 2025 Annual Report, June 2025 Federal Income Tax Provisions Under the Tax … Conservation / Energy DOH, Lead Pipes Program, January 2026 Climate Action Plan, December 2025 School Districts: … for State Debt Reform (January 2023) New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021 …
https://www.osc.ny.gov/focus-onLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… from 2008 through 2011. Davis, who currently resides in Lake Ariel, Pennsylvania, agreed to make full restitution of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamDiNapoli Offers Proposal to Encourage Better Local Government Budgeting
… of multi-year budget plans. “Long-term budget planning is vital to the fiscal health of our localities,” said … long-term budget planning. Multiyear financial planning is a tool that will enable these entities to develop revenue … The proposal is part of the Comptroller’s fiscal stress initiative that …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgetingNew York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… in being elected State Comptroller of New York. It is with great pride that I accept this high honor, and I know … would be so very proud of this recognition.” DiNapoli is the 54th Comptroller of the State of New York, the first … from Sturno, Avellino Province and his father's family is from Paduli in the Benevento Province. He was named an …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… year, and in the future, as substantial budget volatility is expected to continue. Unfortunately, it remains unclear … combination of these unbudgeted and underbudgeted costs is likely to exceed the savings generated in the plan, an … in FY 2025. “The good news in the financial plan update is that revenues have outpaced projections by $775 million so …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among … the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically … case of reimbursement to officers and employees in travel status, are not actual or necessary expenses. The course of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Kennedy Child …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… provider located in Nassau County, New York. SLCD provides preschool special education services to children with … three and five years of age. SLCD is reimbursed for preschool special education services through rates set by … to direct care preschool employees; $7,152 in costs for a teacher assistant that was incorrectly charged to the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… through June 30, 2014, Variety provided certain rate-based preschool special education services (Preschool Special Class and Preschool Special Education Itinerant Teacher services) to about 420 children from school districts …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualAdirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. Background Adirondack is an SED-approved, for-profit special education provider located in Clinton … the Reimbursable Cost Manual (2016-S-48) North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Whispering Pines is a SED-approved, for-profit special education provider of … and Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). Whispering Pines is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated … adequately, program related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … special education programs, collectively referred to as SED Programs, to disabled children between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… UCP Rochester, a not-for-profit organization located in Rochester, New York, is an SED-approved provider of … who are between the ages of three and five years. In 2013, UCP Rochester provided preschool special education … to about 90 children from 16 school districts located in Monroe and Ontario counties in western New York. UCP …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal Report … the fiscal year ended June 30, 2014. Background LFH, a not-for-profit organization located in Springville, New York, is … that LFH reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … organization located in the Finger Lakes region of central New York, is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… coverage to active and retired State, participating local government and school district employees and their … accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to additional payments for special …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-through