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Kennedy Child Study Center – Compliance With the Reimbursable Cost Manual

… sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit … to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … privately owned vehicle, $799 in maintenance staff uniforms, and $450 in MetroCards provided to non-employees; …

https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manual

Birch Family Services, Inc. – Compliance With the Reimbursable Cost Manual

… costs for the SED preschool cost-based programs (full-day and half-day Special Classes and a Special Class in an Integrated … SED school-age special education program; Headstart, Day Care, and Universal Pre-Kindergarten (UPK) programs; a …

https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manual

XVI.4.A Cash and Investments – XVI. Financial Reporting

… immediate payments; sole custody funds administered by the Department of Taxation and Finance; and funds of the Division … disclosures of risk exposure arising from the State’s cash and investment activities. The following is a list of … fixed-income securities, but excluding obligations of the U.S. Government or those guaranteed by the U.S. Government, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investments

DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds

… Series 2019B Refunding Bonds. This General Obligation bond issue was sold to refinance certain outstanding bonds … (Bidding Group 1), $316.7 million of bonds maturing in 2025 through 2029 (Bidding Group 2) and $386.2 million of … the winning firms closed on the sale of the bonds today (October 30, 2019). The winning bids were as follows: Bidding …

https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bonds

What is a Defined Benefit Plan?

… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … Common Retirement Fund . Over the past 20 years, the Fund’s investment returns have covered 75 percent of the cost of … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …

https://www.osc.ny.gov/retirement/members/defined-benefit-plan

Borrowing Against Your Contributions – Special 20- and 25-Year Plans

… to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. How Much You … to retirement, and 30 days after issuance, loans are fully insured in case you die before repaying them. How Much You …

https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributions

Elevator Safety

… that are subject to the New York City Administrative Code, Building Code, and the Rules of the City of New York. … elevators are tested, and monitors the results. The Building Code requires elevators under DOB’s jurisdiction to …

https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safety

Facilities Planning Bureau Project Review

… determine if the State Education Department’s (Department) Facilities Planning Bureau (Bureau) completes its review of … for all capital construction projects involving these facilities and issuing building permits. Per the State … To determine if the State Education Departments Facilities Planning Bureau completes its review of projects …

https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-review

Compliance With Freedom of Information Law Requirements

… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and … in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with … and 11 regional offices throughout the State. Article 6 of the New York State Public Officers Law provides for public …

https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirements

Federal Funds To New York City: A Review of Categorical Grants

The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.

https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdf

Federal funds to New York City: National School Lunch, Breakfast Programs

The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdf

DiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed

… The New York City Department of Health and Mental Hygiene (DoHMH) did not always inspect … this audit demonstrate the need for the city's Department of Health and Mental Hygiene to live up to safety standards … The New York City Department of Health and Mental Hygiene DoHMH did not always inspect …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-always

DiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC

… accounted for over half of the net out-migration in 2020. Married and head of household taxpayers (families) also left … the pandemic. In 2021, an equivalent of one in every 100 married resident filers left New York. Married filers earning between $100,000 and $500,000 …

https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nyc

Housing Assistance – Federal Funding and New York

… Federal housing support includes housing assistance for renters, subsidized public housing, and a variety of housing support for the homeless. Households benefitting from rental … Federal housing support includes housing assistance for renters subsidized public housing and a variety of housing support for the homeless …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/housing-assistance

DiNapoli: Job Creation Increases for IDA Projects

… Agencies (IDAs) produced nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, … 2014, IDA projects reported a total of 645,010 full-time jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of …

https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projects

COVID-19 Pandemic Small Business Recovery Grant Program

… Objectives To determine whether Empire State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … and whether ESD established performance measures to assess the impact of the awards. The audit covered the period from …

https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-program

Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual

To determine whether the costs reported by Manual Therapy Center Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the

https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manual

The Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)

To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdf