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DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term … Officials in the city of Amsterdam are unable to properly assess and …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingLeading the Way on Climate Investment
… approach to addressing climate risk and investing in climate solutions. This multi-faceted approach employs … efforts, DiNapoli has been recognized as a global leader in addressing climate change-related investment risks and … for the Fund’s investments. Climate Action Plan In 2019, Comptroller DiNapoli released a Climate Action Plan …
https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investmentAppendix 2: Federal Funds Spending by Major Service Function – 2023 Financial Condition Report
… Provides information about federal funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-2-federal-funds-spending-major-service-functionAppendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report
… Provides information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-functionDiNapoli Releases Report on Nonprofit Industry
… released a report that showed nonprofit organizations in 2022 provided 1.3 million jobs to New Yorkers, just over 1 in 6 private sector jobs in the state. While the number of … released a report that showed nonprofit organizations in 2022 provided 13 million jobs to New Yorkers just over 1 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryOpinion 90-64
… or statutory amendments that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of … circumstances when a referendum is authorized or required in a town park district on a project to be financed by the issuance of obligations. The courts in this State have consistently held that a municipality may …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Books and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… full-day Special Class (SC) and full-day Special Class in an Integrated Setting (SCIS) preschool special education … Books and Rattles reported approximately $9.7 million in reimbursable costs for the audited cost-based programs. In addition to the SC and SCIS cost-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Nassau County, New York. SLCD provides preschool special … June 30, 2015, SLCD reported approximately $8.1 million in reimbursable costs on its CFRs for the three rate-based … fiscal years ended June 30, 2015, we identified $38,741 in ineligible costs that SLCD reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Onondaga County, New York. CTN provides preschool special … June 30, 2015, CTN reported approximately $2.5 million in reimbursable costs on its CFRs for the one rate-based … fiscal years ended June 30, 2015, we identified $707,677 in ineligible costs that CTN reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… who are between the ages of three and five years. In addition to this cost-based program, Manual Therapy … 2014, Manual Therapy reported approximately $15.6 million in reimbursable costs for the SEIT cost-based program. Key … fiscal years ended June 30, 2014, we identified $818,286 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Background ACDS, a not-for-profit organization located in Plainview, New York, is an SED-approved provider of … programs to 213 children from school districts located in Nassau, Queens, and Suffolk counties. The counties pay … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. The Center provides … ended June 30, 2014, the Center reported $2.5 million in reimbursable costs on its CFRs for the rate-based … the two years ended June 30, 2014, we identified $177,786 in ineligible costs that the Center reported on its CFRs for …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Background HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of … programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, Brookville reported approximately $72.2 million in reimbursable costs for the audited programs. During the … fiscal years ended June 30, 2014, we identified $1,089,215 in reported costs that did not comply with the Manual’s … recommend such costs be disallowed, as follows: $305,207 in administrative costs for services to Brookville that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) and Special Class in an Integrated Setting (SCIS) preschool programs to … 30, 2014, Aim High reported approximately $9.7 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT and SCIS programs, Aim High operated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2011. Background WSSC, located in Yonkers, New York, provides special education services to … rates are based on financial information WSSC presents in an annual CFR filed with SED. SED reimburses DoE and the … June 30, 2011, WSSC claimed approximately $48.7 million in public support. Key Findings We disallowed $802,912 in …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Background Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Hear 2 Learn is a privately owned institution located in Syracuse, New York that provides preschool special … with learning disabilities from 15 school districts in two counties in central New York. Hear 2 Learn is reimbursed for SEIT …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualUnity House of Troy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to … 31, 2012, Unity reported approximately $6.85 million in reimbursable costs on its CFR for the rate-based preschool … year ended December 31, 2012, Unity claimed $404,952 in ineligible costs for its rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manual