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New York State's Aging Prison Population, April 2017
New York State’s prison population has been decreasing, but the number of older inmates has been on the rise.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-aging-prison-2017.pdfAdvanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42) 90-Day Response
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42-response.pdfState Agencies Bulletin No. 2230
… to a graded position in any bargaining unit effective on or after 10/01/2019 are affected. Background: Chapter 165 of … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2230-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 2230.1
… to a graded position in any bargaining unit effective on or after 10/01/2019 are affected. Background: Chapter 165 of … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross, and reported on the employee’s Form W-2. The adjustments (Earnings Codes AJR, ARC, and ARO) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22301-new-promotion-method-calculating-salaries-employees-upon-movementDiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… Some residents of Mitchell-Lama apartments in New York City make far more than the program’s maximum allowed incomes … Thomas P. DiNapoli. The audit found the New York City Department of Housing Preservation and Development (HPD) … of renters and 40 percent of homeowners in New York City exceeded the federal “home affordability threshold” of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… An audit released today by State Comptroller Thomas P. DiNapoli found a lack of sufficient controls and guidance from the Department of Health (DOH) for a state … said. “New York state has worked to address this hazard by targeting funding towards finding and replacing lead water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementCUNY Bulletin No. CU-865.1
… was added to Agency Actions explaining that all other payment procedures remain the same and Earnings Codes CN1 and … between the City University of New York and DC37 (2021-2027), SEIU Local 300 (2021-2026), IATSE Local 306 (2021-2026), and the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-8651-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeDiNapoli Calls for Reforms to State Fiscal Practices
… Comptroller Thomas P. DiNapoli today called for changes to the state’s fiscal practices, including limiting … “ Unfinished Business: Fiscal Reform in New York .” The report demonstrates that despite well-intentioned efforts … ban “backdoor borrowing” and require voter approval for all new state debt with limited exceptions. Create a …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesIntroduction to IT Governance – Information Technology Governance
… investments there are a number of internal controls that if appropriately implemented and monitored collectively …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on LRI’s CFRs … to the State Education Departments SED Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 … ages 3 to 5. During the 3 fiscal years ended June 30, 2020, JCDC operated full-day and half-day Special Class … reported on CFRs. During the fiscal year ended June 30, 2020, JCDC served 341 students in the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on its Consolidated Fiscal … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… in salaries and $19,847 in fringe benefits related to compensation in excess of the regional average. $50,052 in … and $698 in fringe benefits claimed by the Executive Director and Principal. $504 in unsupported compensation, including $433 in salary and $71 in fringe benefits for a Teacher Assistant. …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… the costs reported by Franziska Racker Centers, Inc. dba Racker (Racker) on its Consolidated Fiscal Report (CFR) … whether the costs reported by Franziska Racker Centers Inc dba Racker on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… 2015. About the Program Kids First is an SED-approved, for-profit special education provider located in Westbury. … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2015, Kids First reported $488,182 in …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… education programs that it operated: Preschool Special Class – over 2.5 hours per day and Preschool Special Class – 2.5 hours per day (collectively referred to as the … $42,442 in excess staffing, $1,223 in payments made to a non-SED position, and $42 in salaries that were in excess …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED … Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … programs, ARC Wayne provides preschool special education services to children with disabilities who are three and four … costs on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manual