Search
Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education programs to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … not-for-profit special education provider located in Palisades and Yonkers, New York. FSK provides preschool special education services to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… York State Thruway Authority (Authority) has undertaken and how effective it has been in reducing overall costs. The … Background The Authority is responsible for overseeing and maintaining the Thruway, a 570-mile tolled highway system that includes eight major bridges and maintenance responsibility for 809 other bridges that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… (SCIS) programs to disabled children between the ages of three and five years. During the 2012-13 school year, … Point served 942 students. The New York City Department of Education (DoE) refers students to Starting Point based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Starting Point based on statutory rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualOpinion 88-63
… county have been held by the county and used to pay the expenses of the unit. You ask whether the county's practice … auxiliary police rests with the county. Therefore, all expenses associated with these activities are general county …
https://www.osc.ny.gov/legal-opinions/opinion-88-63These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Manual (CFR Manual). The audit focused primarily on expenses claimed on TOTS’ CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the 2 fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… these individuals accountable.” “Any theft of public funds represents a fundamental breach of public trust,” D.A. … concern an institution serving our most vulnerable. The funds in this case that were allegedly diverted to the … and June 2022. Instead of spending the full sum of these funds on school-related expenses, the defendants are accused …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for … Key Findings Of the 279 credit card purchases made during our audit period, 80 totaling $16,909 did not have … an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the … appropriation authority can be used for other appropriate expenses prior to lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverOperational Advisory No. 33
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be used for any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 2006-10
… district (but see Town Law §198[12][b-e], concerning the sale or lease of all or part of the property or facilities of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 98-10
… a fundamental limitation on home rule powers ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, 547 NYS2d 627). … Inc. , 78 NY2d 500, 577 NYS2d 215; see also Albany Area Builders , supra ). The intent to pre-empt may be express … statutory scheme (see Daytop Village , supra ; Albany Area Builders , supra ). The Court of Appeals has held that the …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Opinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … copy of the resolution must be filed with the Office of State Comptroller within ten days of its adoption. This is in … these officers and for making contributions for retirement, social security, health insurance, workers' …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Capital Program Revenue and Expenses (Follow-Up) (2017-F-26)
To determine the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f26.pdf2020-2024 Legislative Travel and Per Diem Expenses – Assembly
NYS Assembly Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-assembly-final-expenses.xlsx2020-2024 Legislative Travel and Per Diem Expenses – Senate
NYS Senate Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-senate-final-expenses.xlsxFinancial Condition and Selected Expenses (Follow-Up) (2017-F-27)
To determine the extent of implementation of the recommendations in our initial audit report, Financial Condition and Selected Expenses (2015-S-21).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f27.pdfSUNY Purchase - Selected Employee Travel Expenses (2012-S-149)
We recently audited selected travel expenses of the State University of New York at Purchase (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s149.pdfRochester Career Mentoring Charter School – Procurement (2016M-406)
… Board of Trustees. The School’s 2015-16 operating expenses totaled $3.4 million. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… of its service provider contracts to ensure claimed expenses were program appropriate and consistent with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-follow