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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… 30, 2018, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2017. About the Program … June 30, 2018, Adaptive Solutions reported approximately $11.2 million in reimbursable costs for the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… covered the period from January 2024 through November 2025. About the Program CDTA was created by the New York … CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that … covered the period from January 2024 through November 2025 …
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
… requirements, including $133,612 in legal and accounting fees, $108,000 in contracted software maintenance, $41,530 in contracted computer repairs, and $17,000 in CFR/RCM consulting fees. These costs were not supported by detailed invoices, as …
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
… are between the ages of 3 and 5 years. For the purposes of this report, these programs are collectively referred to as …
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
… on time and in a manner that recovers all eligible costs. This audit covers the period from April 2017 through June … and the American Rescue Plan Act of 2021 enhanced this assistance. Between April 1, 2017 and June 6, 2022, HUD … and spending of CDBG-CV and HOME-ARP funded projects. This may include but not be limited to: Improving …
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
… approved by SED to provide full-day and half-day Special Class programs to children with disabilities who are between … to the SED preschool cost-based programs. $169,090 in property expenses incorrectly allocated to the SED preschool …
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
… ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to as the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2325
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … increases: NHRP703 - Mass Salary Additional Pay Report This report identifies all employees who received an … provided in the Eligibility Criteria section. Fields on this report include EmplID, Employee Record Number, Employee …
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)
… to ensure financial operations are properly managed. This includes ensuring comprehensive records are maintained, … comment on the Department’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State … action plan (CAP) that addresses the recommendations in this report and forward it to our office within 90 days. For …
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
… 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by … profits continued to beat expectations in 2021 and drove record bonuses,” DiNapoli said. “But recent events are likely … are likely to at least reach the second-highest level on record after 2009 (which saw $61.4 billion). In 2021, the …
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
… to address its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower growth may be on the horizon, … been concentrated since 2010 and implications for growth in other areas under the “City of Yes” initiative and the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 88-35
… of prepackaged or canned software which is modified falls within the professional services exceptions depends on … services and the physical component. (4) When a contract falls within the professional service exception to … services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional services which fall within …
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
… and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p 109; 1986 Opns St Comp No. 86-44, p 72 ). Therefore, the town may not simply …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Opinion 92-50
… This opinion represents the views of the Office of the State … the award under the charter. You state that the purpose of this amendment is to stimulate the local economy. In 1991 … or local laws applicable to a local government. Based on this pre-emption, we concluded that a post-1953 local law …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-4
… This opinion represents the views of the Office of the State … upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is not a volunteer or …
https://www.osc.ny.gov/legal-opinions/opinion-97-4IX.12.H Key CMIA Documents – IX. Federal Grants
While CMIA applies to federal program funding all aspects of implementation program coverage implementation agreement interest calculations are keyed to a states fiscal year
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… separate Cash Advance Confirmation & Reconciliation form ( AC 3329 ) is required. The AC 3329 is available in both Excel and fillable PDF. … etc.). The total of “Other” items should agree to the AC 3329. Any overages, shortages or theft, must follow the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation