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The Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs submitted by The Arc …
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
… ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization authorized by … 85 students in the SED preschool cost-based program. The New York City Department of Education refers students to …
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
… whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated … Class and full-day Special Class in an Integrated Setting services to children with disabilities who are between the … SED-approved program, 1:1 Aides. However, payments for services under this other program are based on fixed fees, as …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… provide transportation services to the Capital Region and is the primary transportation provider in the area, providing … workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that connect the region’s … and identifying appropriate funding sources. CDTA is governed by a board of directors. The Chief Operating …
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
… Objective To determine whether the costs reported by E&D Children … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently … To determine whether the costs reported by ED Children Center …
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
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
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
… (HOME) to ensure they meet requirements, and whether HCR is obtaining federal reimbursements on time and in a manner … from April 2017 through June 2022. About the Program HCR is the State’s affordable housing agency, with a mission to … and increase homeownership throughout the State. HCR is comprised of several different offices and agencies, …
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
To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED
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, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were … Manual). The audit covered expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2325
… Rate (excluding Additional Pay Earnings) End Date: Leave blank unless a date already exists that must carry forward … remain on an existing row (if updating) Goal Amount: Leave blank Goal Balance: Leave blank Premium Overtime (Earnings Code PRO) Earnings Code: PRO …
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)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board … Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The Board did not … records or that all 325 claims paid between January 1, 2023 and May 31, 2024 totaling $174,302 were reviewed, …
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
… paid to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous … the average bonus rose 20%, the total 2021 bonus pool for New York City securities industry workers increased by … DiNapoli estimates that the securities industry accounted for 18% ($14.9 billion) of state tax collections in state …
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
… at a faster pace over the last several years, and it is still not enough to meet demand,” DiNapoli said. “Key to … the pipeline for housing construction remains strong, it is likely to ebb from the recent high. Applications for … permits with 98,502 more permitted for construction. This is equivalent to nearly 3% of the current housing stock and …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 88-35
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Professional Services … a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or capricious manner. (5) In appropriate …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Opinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police department) POLICE AND POLICE PROTECTION -- Financing (raising costs for town police department in town that includes village with its own …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Opinion 90-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … hearing on the tentative budget refers only to the salary, or fixed, periodic cash consideration, proposed to be paid, exclusive of the cost or value of fringe benefits. This is in response to your …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Opinion 2005-6
… take place in the auditorium of the parochial school, is entirely secular in nature, and that the speakers are … associations or undertakings. Article VIII, §1 is applicable even if the private activity is not undertaken for profit and serves a laudable purpose …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 2010-1
… village purchases a parcel of property, a portion of which is to be used for village offices and a portion of which … or other recreational uses. You indicate that the village is considering the purchase of real property for use as a village office. Two parcels, one that is two acres and one that is six acres, are under …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 92-50
… (preference to local bidder) CONSTITUTIONAL LAW -- Commerce Clause (preference to local bidder) -- Equal … of the pre-emption under section 103, we restated our view that section 103(1) is not intended to preclude the … law would also raise constitutional questions under the Commerce, Privileges and Immunities and Equal Protection …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is … by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The Volunteer and Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4