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Charles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… are referred to as the SED preschool cost-based programs. In addition, Charles R. Drew operated two other SED-approved … programs: Special Education Itinerant Teacher services in the fiscal year ended June 30, 2018 and 1:1 Aides in the 3 fiscal years ended June 30, 2020. However, payments …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualOpinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11State Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… preparedness for the transition to a low-carbon economy: Alliance Resource Partners L.P., Geo Energy Resources Ltd., … demonstrate transition readiness, including: Athabasca Oil Corp., Canadian Natural Resources Ltd., Cenovus Energy Inc., Husky Energy, Imperial Oil, and MEG Energy Corp., resulting in the Fund continuing to restrict …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of New York’s cities … City), and towns, as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaDiNapoli Releases Analysis of Executive Budget
… a high-pressure year for the state budget. Decisions made in Washington pose a real risk to New York's finances. Cuts … questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. … Risks to the Financial Plan include an assumption of $750 million in proceeds from health plan conversions or …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsTitle IV-E Foster Care – Federal Funding and New York
… Title IV-E of the Social Security Act (Assistance Listing … released in January 2025, include $299 million in Title IV-E funding in FY 2025 and $295 million in FY 2026, … Care Services is due to receive the largest allocation of Title IV-E, comprising roughly 60 percent of the ACS’s annual …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careUnity 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-manualOpinion 88-77
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … corporation would not have a prohibited interest in contracts between the district and the corporation for the provision by the corporation of arts-in-education programs to the district. However, disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Opinion 95-30
… GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys … trust are subject to the "prudent investor" provisions of Estates, Powers and Trusts Law, §§11-2.2 and 11-2.3. Prior … be governed by the "prudent investor" provisions of the Estates, Powers and Trusts Law (EPTL, §§11-2.2, 11-2.3). …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… the New York State Medicaid program out of millions of dollars. Goldin, an owner of Value, is charged with Grand … allege that Value billed Medicaid for over a million dollars of prescription medication it did not have in stock … integrity of the Medicaid program to ensure that our tax dollars are not wasted — and instead put towards helping our …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 89-49
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or … executor) SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 94 - 23
… petition and by board motion pursuant to Town Law, §170(2), joint action by both town boards is necessary. If the … Subdivision two provides, in pertinent part, as follows: 2. Upon its own motion and without a petition, the town board … a deed to be recorded. [Emphasis added]. Under section 170(2), joint action is required by the town boards of all the …
https://www.osc.ny.gov/legal-opinions/opinion-94-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… Thomas P. DiNapoli. “This year’s state budget was adopted in an improved economic environment, with state tax … decrease is primarily attributable to projected reductions in investment income, gaming receipts, and other special … depletion of funds from the federal American Rescue Plan. In addition, fiscal pressures may build as revenue streams …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… relationship to the person such as subsidiary, subunit, or parent. OFFICE OF GENERAL SERVICES’ (OGS) LIST The Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Westchester 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-manualIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… accounts. Click here to download the tables below as a Microsoft Excel file . Regular Personal Service – Regular … in an agency other than the one in which the employee is regularly employed. 50107 Regular Employee – Lump Sum … pay, pay differentials and other negotiated payments. Holiday/Overtime Compensation Holiday compensation means …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceUpstate Transportation Authorities Suffer Revenue Plunge
… residing in 18 counties. All four authorities provide bus and paratransit services, and all but RGRTA provide … transportation authorities stopped collecting passenger bus fares in the spring of 2020 in order to distance drivers …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Comptroller DiNapoli Releases Audits
… to fare evasion at New York City Transit (Transit) and MTA Bus. Among other actions, the MTA launched the Fare … 2019. Since the initial report was issued, the subway and bus fare evasion rates have increased. The first quarter of …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0