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UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdfMental Health Training Component of the New York SAVE Act (2022-MS-1)
Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mental-health-training-component-of-the-new-york-state-save-act-2022-ms-1.pdfCVS Health: Accuracy of Drug Rebate Revenue Remitted to Civil Service (Follow-Up) (2021-F-18) 30-Day Response
To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f18-response.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2021-F-18)
To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f18.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED … Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, 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 day, and Preschool Integrated Special Class – 2.5 hours per day (collectively referred to as Programs) that it …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… costs for its Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per day, and Preschool Integrated Special Class – 2.5 hours per day (collectively referred to as the Programs). Key …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualNYS 529 Program, Qualified Withdrawals
… – Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under … Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals under …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, … The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… and Wayne counties. LRI is authorized by SED to provide Preschool Special Class (2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) … of this report, these programs are referred to as SED preschool cost-based programs. LRI also operated other …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June … 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/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDiNapoli Calls for Reforms to State Fiscal Practices
… restricting “backdoor spending” by public authorities and imposing a constitutional limit on state debt, among other reforms, to bring increased transparency and accountability to state finances. DiNapoli released his … state’s debt, increase disclosure by public authorities and improve budget practices, further reforms are needed. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-calls-reforms-state-fiscal-practicesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were properly … 4 years of age. SED sets the special education rates based on financial information, including costs, reported by Kids First on the annual CFR that it submits to SED. Costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualActuarial Assumptions - 2023
2023 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2023.pdfActuarial Assumptions - 2017
2017 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2017.pdfActuarial Assumptions - 2015
2015 annual report to the New York State Comptroller on actuarial assumptions and recommendations.
https://www.osc.ny.gov/files/retirement/resources/pdf/actuarial-assumptions-2015.pdf