Search
Appropriation Movement Quick Guide
Guidance on determining the proper budget entry type to use for budget transfers.
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/vi5-appropmvmntquickguide.pdfAppropriation Movement Flowchart
Guidance on determining the proper budget entry type to use for budget transfers.
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/vi5-appropmvmntflowchart-0.pdfLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, … reported by Little Meadows Early Childhood Center Inc on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Positive Beginnings’ CFR for the fiscal year ended June … reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, … the costs submitted by The Arc JeffersonSt Lawrence on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualOpinion 90-38
… use highway terminates when one or more residences or commercial buildings are occupied and are dependent upon the … highway has been so designated, one or more residences or commercial buildings on the highway become occupied. Highway … as "those town highways without occupied residences or commercial buildings dependent upon such highways for access" …
https://www.osc.ny.gov/legal-opinions/opinion-90-38NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year … payments for services under these programs are based on fixed fees, as opposed to the cost-based rates established …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) were properly … (CFR Manual). The audit covered the expenses reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended … 4 years of age. SED sets the special education rates based on financial information, including costs, reported by Arc …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, … costs reported by Adaptive Solutions Multi Services PLLC on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… in the worst carbon emitters and shifts investments to lower emitting corporations. The increased allocation, from … "We've successfully shifted significant holdings to lower carbon companies without losing value," DiNapoli said. … is at the forefront of the worldwide effort to build a lower carbon economy. Our investment decisions and our …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionOpinion 91-37
… nothing in the language of these amendments to suggest the intent that the application of the direction contained … may not in and of itself be controlling of the legislative intent, it is worth noting that the other article in the …
https://www.osc.ny.gov/legal-opinions/opinion-91-37DiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… with Disabilities Act (ADA) prohibited discrimination on the basis of a disability, too many New York City Parks … increasing accessibility for New Yorkers, it has focused on making sure newly funded projects are ADA compliant, over … oversight is limited as the coordinator does not sign off on new construction or renovations at the design or …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… John Reidy. Assisting in the investigation and providing forensic auditing analysis was former Senior Auditor … supervision of Deputy Chief Auditor Sandy Bizzarro. The Forensic Audit Section is led by Chief Auditor Edward J. …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on St. Mary’s CFR for the calendar year ended December 31, … the costs reported by St Marys Hospital for Children Inc on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports (CFRs) were properly … audit covered the costs submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, … rates set by SED. The reimbursement rates are based on financial information, including costs, that Cantalician …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… their greenhouse gas emissions (GHG) and regularly report on their progress toward meeting their goals, New York State … Action Plan to protect investments, DiNapoli has called on companies to focus on the climate change risks they face, to report on and … their greenhouse gas emissions GHG and regularly report on their progress toward meeting their goals …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… and as a result local volunteers may be shortchanged on benefits, according to an audit released today by New York … local officials know the rules and keep a tight handle on reporting.” The audit examined ten fire districts and … LOSAP and as a result local volunteers may be shortchanged on benefits according to an audit released today by New York …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Jackson Child Development Center, Inc. (JCDC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and … reported by Jackson Child Development Center Inc JCDC on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Canarsie Childhood Center (CCC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on CCC’s CFR for the fiscal year ended June 30, 2018 and … whether costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable necessary …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualNon-Revenue Service Vehicles and On-Rail Equipment
… Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the on-rail equipment. This audit covered the period from January … Vehicles and whether LIRR performs preventive maintenance on these vehicles and onrail equipment …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipment