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DiNapoli: Audit Recommends Better Protections for Child Performers
… For access to state and local government spending, public authority financial data and information on 130,000 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersXV.13 Federal Funds – Payments – XV. End of Year
In order for the State to be reimbursed for payments made from federal funds by the end of the fiscal year vouchers and journal transfers including fringe benefit payments must be paid by the date identified in the Office of Operations Events and Deadlines Calendar
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-paymentsCompliance With Special Education Regulations for the Provision of Services
… the New York City Department of Education (DOE) arranged for eligible students to be placed in special education … Education Program (IEP). We also assessed the time frames for students to commence receiving services and programs. Our … of Education (Regulations) stipulates the requirements for evaluating and placing students in special education. In …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLong Island Association for AIDS Care
… Inc. (LIAAC). Based on information obtained subsequent to that report, we questioned the authenticity of the documents LIAAC submitted to support the reimbursement for employee health insurance … medical and dental claims, as well as stop-loss insurance to cover LINCS in the event claims liabilities reach a …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceNew York State Comptroller DiNapoli Statement on the Passing of Ruth Bader Ginsburg
Tonight our nation mourns the passing of US Supreme Court Justice Ruth Bader Ginsburg
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-passing-ruth-bader-ginsburgCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you automatically … with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… This amount is significantly higher than the most recent forecast by the Division of the Budget contained in the Mid-Year Update to the Financial Plan. While tax collections have exceeded forecast … from federal taxes. Tax receipts exceeded the latest Financial Plan forecast by $12.9 billion over the first nine …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footingAlternatives For Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Alternatives For Children (Alternatives) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period … identify, report or implement needed remediation to reduce lead exposure in all potable water outlets as required … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Patient Safety Center Activities … was named after Lisa Smart, a 30-year-old woman who died in 1997 as a result of a medical error introduced during … goals, best practices, and reporting of adverse events in office-based surgery. The Department is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followPsychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … focused primarily on expenses claimed on Parson’s CFR for the fiscal year ended June 30, 2015, and included certain … on fixed fees. Parsons collaborates with the North Side School (North Side) to offer SCIS classes. In addition, North …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableDisability Inclusion Letter to Honeywell
Comptroller called on Honeywell International to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-engagement-letter.pdfThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New … with disabilities who are between three and five years of age. NIS is reimbursed for preschool special education … $83,192 in personal service costs, which consisted of $76,277 in improperly allocated salaries and fringe …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualOpinion 92-24
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in … a paid subscription, may not be designated as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Bilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bilingual Care Inc on its Consolidated Fiscal Reports were reasonable necessary directly
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… According to Vehicle and Traffic Law, the Department is responsible for tracking the expenses of administering the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Otsego County. Springbrook provides, among other programs, … 30, 2015, Springbrook reported approximately $1 million in reimbursable costs on its CFR for the Preschool Integrated … the fiscal year ended June 30, 2015, we identified $56,183 in ineligible costs that Springbrook reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manual