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Opinion 2005-2
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Hawthorne 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-manualStandardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to … of the importance of providing all required information in order to ensure a timely audit and payment of their reimbursement claim. These forms can be designed in either a manual or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsOpinion 89-18
… is legally obligated to pay would constitute payment for services which were not rendered and, if the employees were …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Processing of Paper Tax Returns
… were met and, if not, to assess actions the Department of Taxation and Finance (Department) has taken to correct the … problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … Other Related Audit/Report of Interest Department of Taxation and Finance: Sales Tax Audit Practices (2010-S-33) … …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsComptroller DiNapoli Releases School District Audits
… vendor selected was a prudent and economical use of public funds. Floral Park-Bellerose Union Free School District – …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 2045
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … (Mil Stip); and Has a Comp Rate Code of FEE; and Is assigned to a track location in the title of Racing … who otherwise meets the eligibility criteria above but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2045-2022-work-related-clothing-allowance-asu-employees-title-racingNY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… more tax dollars to Washington than it receives back. For every tax dollar paid to Washington in FFY 2023, the … in DiNapoli’s report: In FFY 2023, federal expenditures for each U.S. resident were on average $4,089 more than they … sources that finance programs for Social Security and Medicare, among others. New York’s per capita contribution …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… on the CFR were higher than the total hours worked on the ADP payroll. We obtained the payroll system’s employee total hours report for the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOpinion 91-38
… -- Bid Specifications (amount returned from the deposit for copies of) LOCAL LAWS -- Pre-emption (deposits on plans … 2 of section 102 contains provisions relative to reimbursement for the return of copies of the plans and … added) Subdivision 2 further provides that: Partial reimbursement , in an amount equal to the full amount of such …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Federal 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.pdfAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… The audit included expenses claimed on ATC’s CFRs for the three fiscal years ended June 30, 2015. Background … that ATC reports to SED on its annual CFR. To qualify for reimbursement, ATC’s expenses must comply with the criteria … to special education providers on costs eligible for reimbursement, the documentation necessary to support these …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-549
… Questions about processing transactions may be emailed to Payroll Earning mailbox. Questions regarding Deductions may be directed to the Payroll Deduction mailbox. Questions regarding Taxes should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanicsBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory Services (Baker Victory) on … rates are based on financial information, including costs, that Baker Victory reports to SED on its annual CFR. … reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per … SED failed to offset $307,735 in Medicaid fee-for-service revenue received by the Center when calculating the Center’s …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Manual). The audit covered expenses reported on LRI’s CFRs for the 2 fiscal years ended June 30, 2021. About the Program … special education services pay tuition to LRI using reimbursement rates set by SED. The State, in turn, … as follows: $36,187 in expenses that were ineligible for reimbursement, including amortization of goodwill, payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualOpinion 93-31
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member … (see, e.g., County Law, §203[2][b], expressly authorizing reimbursement to county board members for travel to and from …
https://www.osc.ny.gov/legal-opinions/opinion-93-31The Alcott School – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … a marketing position that SED disallowed during its desk review of Alcott’s CFR costs, prior to our on-site audit. … with the RCM by: submitting CFRs timely; ensuring proper independent review and approval of time records by …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualVillage of Delhi - Disbursements (2019M-204)
… procedures for medical reimbursements to ensure that they are for proper purposes. Implement additional oversight over …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204South Jefferson Central School District – Community Services (2016M-343)
… for the 2016-17 fiscal year total approximately $32.6 million. Key Findings The backpack Program’s fund did not … policy periodically to include updated reimbursement rates that cover the District’s costs and periodically update …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/south-jefferson-central-school-district-community-services-2016m-343