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Opinion 89-51
… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing … Whether the town is authorized to make payments to the volunteer fire company in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-17
… p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. In Opn No. 84-32, supra , we … reserve fund established pursuant to that section. Chapter 588 of the Laws of 1988, effective on September 1, 1988, adds … (1-a) without voter approval. Because of chapter 588 expressly authorizes school districts to establish …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… and strengthen the state's finances. The full op-ed is below: New York State continues to mount a steady recovery … gaps to a combined $3.4 billion. But the financial plan is not without risk. COVID-19 cases are rising again. A … were bypassed; more than $45 billion in debt issuance is now planned through fiscal year 2026. This debt will …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesDiNapoli: Town of Altona Official Misused $23,500
… former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public … that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the … that over a four year period, between 2009 and 2013, she altered town receipts and took town money without permission. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… account in the name of his father. Christopher Bunn, 49, is scheduled for sentencing Tuesday and is expected to pay full restitution before Queens County … commitment to protecting public funds.” “My office is committed to investigating this type of fraud against the …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… program costs. According to the RCM and Section 4410(10)(e) of the New York State Education Law, public special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-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-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the New York Institute for Special Education Institute 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
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Objective To determine the extent of implementation of the five … public corporation authorized by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter 469 of the Laws of 1989 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followUnified Court System Bulletin No. UCS-332
… Workers of America (CWA), Local 1180 in Bargaining Unit SD. Employees represented by District Council 37 in Bargaining Unit SK who reside within the zip codes as identified below: … XPL 18 YPL 19 ZPL 20 OSC will set up a Social Security and Medicare tax deficiency deduction for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-332-prepaid-legal-service-benefit-unified-court-system-ucsBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized by SED … year, Books and Rattles served about 139 students. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lifeline Center … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Lifeline Center …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … County based for-profit organization authorized by SED to provide Special Education Itinerant Teacher (SEIT) and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualEnforcement of Mitchell-Lama Surcharge Provisions
… 2012 calendar year and related processes. Background HPD is the nation’s largest municipal housing preservation and development agency. Its mission is to make strategic investments that will improve and … 45,000 total units. (Note: Included in the 97 developments is Penn South, an Article 5 development with similar …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCompliance With Special Education Regulations for the Provision of Services
… in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and providing … parental consent to evaluate. However, arranging placement is not the end of the process as it is more important that eligible students be provided with the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Williamsburg …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… full-day Special Class, and full-day Special Class in an Integrated Setting programs. For purposes of this report, … People with Developmental Disabilities, and other social service programs. During the period July 1, 2012 through June … costs. $257,536 in non-program other than personal service expenses. $144,148 in consultant costs that were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualADAPT Community Network – Compliance With the Reimbursable Cost Manual
… full-day Special Class and full-day Special Class in an Integrated Setting preschool special education service to children with disabilities who are between the … These ineligible costs included $578,363 in personal service costs and $4,840,094 in other than personal service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOversight of Information Technology Consultants and Contract Staffing
… deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our … that also had monitoring deficiencies. ITS did not require IBM to submit summary reports that contained all the … which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. ITS did not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing