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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… tests did disclose 30 awards totaling $27,964 that school officials certified in error. Metropolitan … City Department of Education (DoE) Management of General School Funds (Follow-up) (2013-F-33) An initial report, … retired state, participating local government and school district employees and their dependents. The Department of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… provide preschool special education services to children with disabilities ages 3 to 5. During the 3 fiscal years … Integrated Setting program was operated in collaboration with an affiliated entity’s Universal Pre-K (UPK) program. … $3,020,800 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association (UCP) of Niagara County d.b.a. Empower (Empower) on its Consolidated … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
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
… Objective To determine whether the costs reported by Handicapped Children’s Association of … education rates based on financial information, including costs, that HCA reports to SED on its annual CFRs. For the … 2018, HCA reported more than $1.9 million in reimbursable costs for the SED preschool cost-based program. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualIntroduction to IT Governance – Information Technology Governance
… Many local governments and schools invest a considerable amount of resources into … systems including, but not limited to, costs for computers and related hardware equipment, software, Internet access, cybersecurity and personnel training. They rely on IT systems for storing …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Manual (CFR Manual). The audit covered expenses reported on AFI’s 2018 and 2019 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… June 2018. About the Program Racker is an SED-approved, non-profit special education provider located in Tompkins County, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently … as follows: $488,549 in legal expenses that were not related to the SEIT preschool cost-based program; $249,930 in … cost-based program; $245,526 in non-reimbursable property-related expenses, including $162,739 in overallocated …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… costs on its CFRs for two rate-based special education programs that it operated: Preschool Special Class – over 2.5 … the Programs. The ineligible costs included: $96,052 in personal service costs, consisting of $71,197 in executive … supporting work documentation. $76,069 in other than personal service costs, consisting of $43,574 in ineligible …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood Center (CCC) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2018. About the Program CPN is an SED-approved, non-profit special education provider located in Roosevelt, … $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-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 … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … it operated. Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… if you leave public employment and have five or more years of credited service. You can choose to begin receiving your … age is the age at which you would have completed 20 years of service credit. The amount of your vested benefit will be based on your service, age at …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelRecent Trends and Impact of COVID-19 in the Bronx
… Among the 10 Census-defined neighborhoods in the Bronx, only two had household poverty rates below the citywide … 248,800 jobs in 2019 (see Figure 5). The Bronx was the only borough that showed no decline in employment during the … and warehousing (7.7 percent). Among the top five, only business services, with 9 percent of employed residents, …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxFrequently Asked Questions – World Trade Center Presumption
… grant me an accidental disability benefit? No, this law only provides the presumption that your disability may be the …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsOversight of Child Protective Services Outside New York City (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 4, 2009, determined that the districts are intervening in a timely and appropriate manner to protect the children who are at risk in the most serious types of child abuse cases. However, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-follow