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New York State Comptroller Thomas P. DiNapoli's Statement on Gov. Cuomo's State of the State
… challenges. I commend the Governor for his emphasis on beating the COVID-19 pandemic and on improving public health. The Governor properly underscored … the economic and revenue damage New York has suffered. In the coming days, I look forward to hearing his proposals …
https://www.osc.ny.gov/press/releases/2021/01/new-york-state-comptroller-thomas-p-dinapolis-statement-gov-cuomos-state-stateChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were calculated … such as Churchill receive reimbursement from SED based on the expenses reported on their annual CFRs. To be eligible for reimbursement, … the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports CFRs were calculated …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualOpinion 94-17
… or statutory amendments that bear on the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services … may be relevied with the next annual real property tax in accordance with the procedures prescribed in General Municipal Law, §120-cc. You ask whether a city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17XVII.2 Overview – XVII. Lapsing Appropriations
… the SUNY Stabilization Account appropriations lapse after close of business on June 30 or the first business day … and Judiciary, and Debt Service appropriations lapse after close of business on September 15 or the first business day … and SUNY Aid to Localities appropriations lapse after close of business September 30 or the first business day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, … reimbursed through tuition rates established by SED based on financial information reported on the providers’ CFRs. For the three fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, Inc. (Kew Gardens) on its Consolidated Fiscal Reports (CFRs) were … Manual (Manual). The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses … Determine whether the costs reported by Kew Gardens SEP Inc on its CFRs were properly documented …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… and pays for Books and Rattles’ services using rates established by SED. The rates are based on the financial information that Books and Rattles reports to SED … in the Manual. Other Related Audits/Reports of Interest Milestone School for Child Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… on clinical evaluations and pay for their services using rates established by SED. The rates are based on the financial information that Kidz Therapy reports to SED on its … all Manual requirements. Other Related Audits/Reports of Interest State Education Department: Starting Point Services …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… Section (Budgets) that the money has been received in the bank, the corresponding SFS transaction will be … issues between the bank and the State’s fund accounting. In addition, STIP interest cannot be calculated for a fund … will be able to view the status of the transactions in SFS through inquiry in the Accounts Payable module or on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that UCP Rochester reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The … System (PARIS). PARIS is a service that conducts matches on the enrollment data of public assistance … $1.5 billion in premiums was paid from 2017 to 2019 on behalf of unreviewed members. Overall, Florida, New …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development … 2021 according to State Comptroller Thomas P DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… Center for Children’s Services, Inc. (Brookville) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Cost Manual (Manual). The audit included expenses claimed on Brookville’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… in New York City, provides special education itinerant teacher (SEIT) and related services to disabled preschool … children. KQC leases office space in Manhattan for its business operations. In turn, KQC subleases to and shares … of the Manual pertaining to a less-than-arms-length business relationship with KTI, time and attendance records, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… in New York City, provides special education itinerant teacher (SEIT) and related services to disabled preschool … the procedural guidance provided by the Manual (e.g. LTAL business relationships, program modifications for business location) and ensure that costs reported on the CFR …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… reported by Parsons Child and Family Center (Parsons) on its Consolidated Fiscal Report (CFR) were properly … and Claiming Manual. The audit covered expenses reported on Parsons’ CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that Parsons …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, … rates set by SED. The reimbursement rates are based on financial information, including costs, that Leake and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs, that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualOpinion 2000-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … -- Codes of Ethics (requiring abstention from voting on salaries of relatives) -- Family Relationships (abstention from voting on salaries of relatives) GENERAL MUNICIPAL LAW §§801, 806: …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 99-4
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … services of agents, employees and facilities of a town, in furtherance of the IDA's corporate purposes, and pay the … an agreed proportion of the compensation or costs. This is in response to your inquiry regarding the authority of an …
https://www.osc.ny.gov/legal-opinions/opinion-99-4