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Opinion 91-45
… (performance pursuant to agreement between the town board and highway superintendent) -- Repairs (performance … 438; cf . former Highway Law, §160, repealed by L 1981, ch 183, which provided that a town superintendent could be … potential judicial remedies (see Civil Practice Law and Rules, §§7801 et seq ., 3001; Murer v Butterfield , 122 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Capital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansSales Tax Vendor Registration Practices
… the State, have done so. The audit covered vendors with a Certificate of Authority that was active at any time during … sellers, who regularly or systematically solicits business in the State. Vendors without a physical presence in … of August 5, 2020, there were approximately 540,955 active registered vendors in New York. Key Findings The Department …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesMama Program, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Mama Program LLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Williamsburg …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as … Agencies are required to take necessary steps to prepare and submit revenue reclass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… The former owner of a Queens-based special education provider, who … The former owner of a Queensbased special education provider who pleaded …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudDiNapoli: State Agency Overtime Hits Record $611 Million
… were up by 27.3 percent. Overtime represented 3.9 percent of total payroll in 2013, the highest share in the years … that operate institutional facilities - the Office of Mental Health (OMH), the Department of Corrections and Community Supervision (DOCCS) and the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-state-agency-overtime-hits-record-611-millionAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… that were claimed in the incorrect CFR reporting period; $809 in interest on a non-SED approved loan given to Small …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … $211,917. Adopt: Written financial policies to establish a system of internal controls that ensure oversight of … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… Services, and 1:1 Aides. However, payments for services under these programs are based on fixed fees, as opposed to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… private sector wages in New York City, despite comprising only 5% of private sector employment. DiNapoli estimates that …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… deductions, while retaining those for home mortgage interest and charitable deductions. Among the deductions the … than one in five taxpayers in the state reported mortgage interest deductions, averaging $8,727, while 29 percent … the framework proposal would: Set the corporate income tax rate at 20 percent, and eliminate the corporate AMT. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $300,142 in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… through June 2022. About the Program HCR is the State’s affordable housing agency, with a mission to build, preserve, and protect affordable housing and increase homeownership throughout the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … organization authorized by the State Education Department (SED) to provide full-day Special Class, half-day Special … report, these programs are collectively referred to as the SED preschool cost-based programs. Little Meadows also …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualXVII.1 Overview – XVII. Lapsing Appropriations
… that all transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or adjustments are permissible from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overview