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Opinion 95-19
… these provisions permit employer contributions for certain fiscal years to be amortized and paid to the Retirement … option of prepaying the amount to be amortized ( id .). To facilitate prepayment of the amount to be … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… the AMT, it primarily impacts those with incomes ranging from $200,000 to $500,000. Some of the proposals included in …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… to lapse pursuant to Sections 40, 99-d and 99-e of the State Finance Law. Agencies are responsible for ensuring that … to lapse pursuant to Sections 40 99d and 99e of the State Finance Law …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, … the costs submitted by The Arc JeffersonSt Lawrence on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… repairs and maintenance costs; $260 in notary public exam costs; $134 in lobbying-related costs; $52 in food for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… bus services, shuttle systems, and paratransit services (for riders with disabilities) across Albany, Montgomery, …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program E&D is a New York City-based proprietary organization approved by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are … June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Little Meadows is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … CFRs for the 2 fiscal years ended June 30, 2019. About the Program Positive Beginnings is a New York City-based … Department of Education (DOE) Universal Pre-Kindergarten program. During the 2019–20 school year, Positive Beginnings …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments RCM and the CFR Manual
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2325
… inform agencies of OSC’s automatic processing of the April 2025 increases to Premium Overtime, Administrative … the State of New York and PBANYS, provides for April 2025 salary increase and increases to certain additional … to employees’ annual earnings. Effective Dates: The 2025 increases to Premium Overtime, Administrative …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… corrective action. Appendix C includes our comment on the Department’s response letter. We conducted this audit … it to our office within 90 days. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… of 2021 for the broker/dealer operations of New York Stock Exchange member firms, the traditional measure of … increased by 19.6% to $44.9 billion. While fourth quarter results have not yet been released, they are expected to show … that have been cashed in. The estimate does not include stock options or other forms of deferred compensation for …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… an increase of 9%, bringing the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to … often concentrated in specific areas like northeastern Brooklyn (Williamsburg, Greenpoint), Manhattan’s Midtown … and Woodside) with nearly 42% more housing units and Brooklyn (Downtown, Fort Greene) with over 38% more units. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 88-35
… of unique computer software) -- Contracts Requiring Bidding (purchase of canned or prepackaged computer software) … constitutes the purchase of a commodity for competitive bidding purposes and does not fall within the professional … of a municipality may be acquired without competitive bidding under the professional services exception. (3) …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2003-6
… for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION … TOWN LAW §150(1): Taxable properties in all portions of a town, except that part containing a portion of a village having its own police department meeting the criteria in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… St Comp No. 79-266-A, p 48 and No. 79-741, p 150). The meaning to be ascribed to the term as used in any particular … or provisions of the general scheme of which it is part" ( id ., at p. 213). In short, the meaning of a particular term in a statute cannot be …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
… schools (funding a town program conducted at a parochial school) -- Gifts and Loans (gift of town money for private … Duties (authority to conduct a town program at a parochial school on the prevention of teen “bullying”) STATE … of teen “bullying” conducted and hosted by a parochial school in its auditorium. However, a town may contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6