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DiNapoli Releases Analysis of Revised Executive Budget
… tax revenues and federal funding, according to a report released today by State Comptroller Thomas P. DiNapoli. Still, larger-than-expected declines in current fiscal year tax collections leave uncertainty that … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli Report Examines State School Aid Trends
… of Appeals in the Campaign for Fiscal Equity lawsuit. After the ruling, the state committed to spend an additional … ending in 2008 and 2009, state budgets during and just after the recession froze Foundation Aid. Starting in the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsOpinion 93-10
… RULE LAW, §10(1)(ii)(a)(3): A non-charter county must keep its offices open on the day after Thanksgiving and may not … authorizing certain offices to close on the day before a holiday which falls on a Saturday). General Construction Law, … pursuant to County Law, §206-a, the county must keep its offices open on the day after Thanksgiving (see also 1993 …
https://www.osc.ny.gov/legal-opinions/opinion-93-10Overview – XI. Procurement and Contract Management
… competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and … Contracting, Best Value is defined as an award to the low bidder based solely on price. Guide to Financial Operations … competition was obtained and an award was made to the low bidder …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, … the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its Consolidated Fiscal Reports …
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
… ineligible for reimbursement, including amortization of goodwill, payments to the previous owner for a non-compete …
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
… years ended June 30, 2019. About the Program JCDC is a New York City-based not-for-profit organization approved by … the 3 fiscal years ended June 30, 2020, JCDC operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also provided …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2019. About the Program Charles R. Drew is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program Omni is a New York City-based proprietary organization authorized …
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
… 2017-18 school year, CCC served approximately 90 students in its cost-based Preschool Full-Day Special Class Program. … come from the New York City Department of Education (DOE). In addition to the cost based program, CCC also performs … and provides 1:1 Aide services to children enrolled in the cost-based program. However, payments for services …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-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 … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs submitted by All My Children …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOversight of Career and Technical Education Programs in New York State Schools
… and what the Department, school districts, and Boards of Cooperative Educational Services (BOCES) can do to enhance … (Approved programs) or may operate outside of the Department approval structure (Local programs). Key … school system align with student goals and the needs of the State labor market. We found that CTE programs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsNew York Youth Jobs Program (Follow-Up)
… recommendations – three addressed to the Department of Labor and two addressed to the Department of Taxation and … an additional credit to the employers. The Department of Labor (Labor) certifies both employer and youth eligibility and also … five recommendations three addressed to the Department of Labor and two addressed to the Department of Taxation and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide education …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in Johnson City … disabilities, ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… in place to accurately capture the Title V Operating Permit Program’s (Program) revenues, expenditures, and … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The … bills them annually. The Act mandates that the Program’s permit fee revenues be sufficient to cover all reasonable …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceDiNapoli Expands State Pension Fund's In-State Investment Program
… of the $200 million New York Credit Small Business Investment Company (SBIC) Fund to provide credit financing to … include credit (SBIC), equity (In-State Private Equity Investment Program) and small business loans (New York … Lane is excited about the expansion and growth of our investment mandates,” said Hamilton Lane CIO Erik Hirsch. “We …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health can do more to control costs and save taxpayers money by making sure it … procedures, this audit shows that it can certainly do a lot more.” The Medicaid Drug Rebate Program (MDRP) was … The state Department of Health can do more to control costs and save taxpayers money by making …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesOversight of Building Construction Site Safety (Follow-Up) (2023-F-32) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26.pdf