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The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual

… (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an SED-approved, not-for-profit special education provider located in Suffolk …

https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manual

Inspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Inspire on its … information, including costs that Inspire reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply …

https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manual

Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report …

https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manual

North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by North County Kids, Inc. (North Country) on its Consolidated Fiscal Reports … The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses …

https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manual

Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual

… 30, 2015. Background Hawthorne is an SED-approved, not-for-profit special education provider located in Westchester … special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …

https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual

Comptroller DiNapoli Releases School District Audits

… Central School District – Financial Condition Management (Oswego County) A previous audit found that the … Cayuga-Onondaga Board of Cooperative Educational Services – Procurement of Professional Services (2018M-270) … Floral Park-Bellerose Union Free School District – Leave Records (Nassau County) Although leave accrual balances were …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits

Standardized Forms – Travel and Conference Expense Management

… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference expenses. This form should be … cash advance proceeds. Certification – there should be a statement to be signed by the traveler stating that he or she …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-forms

Federal funds to New York City: Title IV-E Foster Care

Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-iv-e-foster-care.pdf

Opinion 89-18

… from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job … pay to which the teacher was not entitled. In denying a motion to dismiss for failure to state a cause of action, the … in light of the public policy concerns discussed in that case, it appears that an officer or employee, in certain …

https://www.osc.ny.gov/legal-opinions/opinion-89-18

Processing of Paper Tax Returns

… Purpose To determine whether the deliverables of the contract with New York State Industries for the … were met and, if not, to assess actions the Department of Taxation and Finance (Department) has taken to correct the … million income tax returns. About 2 million (20 percent) of all personal income tax returns in the State are submitted …

https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returns

NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture

… row that New York has had a positive balance of payments, after a long history of sending more tax dollars to … tax dollars to the federal government than they get back.” New Jersey, Massachusetts and Washington were … While some funding has been unfrozen, it is unclear how much the state and local governments and state residents …

https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-states

State Agencies Bulletin No. 2045

… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the Administrative … taxes and income taxes, will be included in the employee’s taxable gross, and reported on the employee’s Form W-2. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racing

CUNY Bulletin No. CU-549

… for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics Background The rate increases are pursuant to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanics

Association to Benefit Children – Compliance With the Reimbursable Cost Manual

… Manual). The audit included expenses claimed on ABC’s CFR for the fiscal year ended June 30, 2014. Background ABC is a not-for-profit State-approved private school established in 1986. … items that were not age appropriate (such as club soda and coffee creamer). In addition, some of the costs were not …

https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manual

Opinion 91-38

… upon the proper return of all the additional sets. If a non bidder properly returns all sets of the plans and … must be returned by a city to unsuccessful bidders and non bidders. General Municipal Law, §102 provides that, … a certified check or other security in accordance with the requirements contained in the plans and specifications or in …

https://www.osc.ny.gov/legal-opinions/opinion-91-38

Advanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual

… directly related to the special education program, and sufficiently documented pursuant to the State Education … for-profit organization, and is approved by SED to provide preschool special education services to children with … reported to SED by special education providers for preschool children with disabilities. For the three fiscal …

https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manual

Opinion 93-31

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … public officer who is not allowed any compensation for his or her services is entitled to be paid for his or her "actual expenses necessarily incurred in the discharge …

https://www.osc.ny.gov/legal-opinions/opinion-93-31

Baker Victory Services – Compliance With the Reimbursable Cost Manual

… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … for reimbursement if they are reasonable, necessary, and directly related to the special education program. Costs … The RCM requires special education providers to use fair and reasonable allocation methods, and to maintain …

https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manual