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Opinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 2005-2
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (reimbursement for expenses in operating personal vehicles) INSURANCE LAW §§9104, 9105: Foreign fire tax monies may not … a volunteer fire department may expend foreign fire insurance tax monies to reimburse active members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 145 students. The New York City Department of Education (DoE) refers students to Gingerbread based on clinical … and properly documented. SED reimburses DoE for a portion of its payments to Gingerbread based on … ineligible, and did not comply with the Manual’s guidelines; $243,693 in inadequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualTown of Middlebury – Tax Collection Remittance (P1-24-25)
… (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax … (County) Treasurer within the timeframes established by Town Law Section 35.As a result, funds were not provided … $912,000 to the Supervisor at least weekly as required by Town Law. The Tax Collector made one payment totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/01/10/town-middlebury-tax-collection-remittance-p1-24-25State Comptroller DiNapoli Releases Municipal & School Audits
… Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – … operations. Although the board and company officials were aware of the prior audit, were familiar with the … totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to … in personal service costs that consisted of staffing for teacher aides in excess of approved staffing ratios, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2015. Background Kinderwise is an SED-approved, for-profit special education provider … who are between three and four years of age. Kinderwise is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualGeneral Resources
… Business Filings and Incorporation NYS Department of State States - Incorporation or Certification Alabama (AL) Secretary of State Alaska (AK) – Department of Commerce Arizona (AZ) Corporation Commission Arkansas (AR) – Secretary of State California (CA) – Secretary of State Colorado (CO) – …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesDiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… P. DiNapoli announced today an estimated 13.02 percent rate of return for the New York State Common Retirement Fund … funded from investment returns. The long-term expected rate of return, or benchmark, is 7.5 percent, which is the rate that allows the Fund to meet current and future …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionReceiving Your Benefit and Filing Your Option Election – Regional State Park Police Plan
… State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – State University Police Plan
… University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Receiving Your Benefit …
https://www.osc.ny.gov/retirement/publications/1823/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Forest Rangers Plan
… all of which will provide you with a monthly benefit for life. For example, you may elect the Single Life Allowance, which provides the maximum amount payable …
https://www.osc.ny.gov/retirement/publications/1864/receiving-your-benefit-and-filing-your-option-electionSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… reported by Summit Educational Resources (Summit) on its Consolidated Fiscal Report (CFR) were properly calculated, … to ensure they understand and comply with the RCM and the Consolidated Fiscal Reporting Manual. To Summit: Ensure that … reported by Summit Educational Resources Summit on its Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualReview of Credit Card Expenses at Finger Lakes DDSO
… select Procurement Card transactions incurred by Finger Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, … of our examination was to determine whether Finger Lakes DDSO adhered to State purchasing laws, rules and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoHunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… The District serves the Towns of Halcott, Hunter, Jewett, Lexington and Prattsville in Greene County. The District is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). The … year ended June 30, 2014. Background Newmeadow, a not-for-profit organization located in Malta, New York, provides … for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualTown of Harrison - Budgeting Practices (2018M-142)
… Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … From 2013 through 2017, the Board underestimated revenues in its budgets by a total of $15.4 million, or an average of … 17 and 40 percent of ensuing years’ appropriations. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142The Survivor’s Benefit Program for Retired NYS Employees
… that provides a minimum death benefit to the survivors of New York State retired employees. Your beneficiary may … *State service means your salary is/was paid directly by New York State. What You Need to Know Before You Retire … Retire directly from State service and be a member of the New York State and Local Retirement System (NYSLRS) or the …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employees