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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory … in Lackawanna, New York, provides a variety of services to the Erie County community, including preschool special education services to children with disabilities. Baker Victory is reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.” … public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… questions on how it will find additional savings and revenue to fund operations when federal aid runs out, … but more can be done now to find cost savings and generate revenue to close gaps sooner,” DiNapoli said. “No one wants … report looked to examine the current composition of MTA revenue, analyze changes to revenue over time and provide a …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropState Comptroller DiNapoli Releases Audits
… Cost Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit organization, is authorized by the … both recommendations from the report. New York City Department of Education – Compliance with Special … Services – Controls Over Capital Improvements at City-Owned Homeless Shelters (2022-F-28) Within the New York City …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOpinion 88-74
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … lives in the Vietnam War. You ask if, in our opinion, it is legal for municipalities to contribute to the monument … of a memorial monument for veterans of the armed forces. It provides further that: "The governing board of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… the town board's own motion (Town Law, §§191, 206[1], 209-d; see 1995 Opns St Comp No. 95-21, p 44; 1987 Opns St Comp … made pursuant to section 206-a (Town Law, §206-a[4][c]). The determinations made pursuant to Town Law, §206-a … benefit in certain circumstances (Town Law, §206-a[2][b],[c], [3], [4]). 2 In a proceeding to extend a district on …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the Unified Court System of the State … Longevity Lump Sum payment in April 2024. Note: The 2021-2026 CSEA agreement phases out the Judicial Longevity Payment … payment will be ended for all employees after March 31, 2026. Effective Dates: The April 2024 Longevity Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… The Clerk worked for the Town from 2014 to 2021, having lost election in 2021. She also separately served as … not being performed. In addition, our audit follow-up letter released in August 2016 2 identified that officials … received our previous audit report and audit follow-up letter since they were in office at the time of the releases, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and remit the … audit, issued in June 2023, identified $10,723,916 in rebates due to Civil Service from CVS Caremark. CVS Caremark … in the initial audit, recovering and remitting $419,233 in rebates to Civil Service. Of the initial report’s two audit …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … Metropolitan Transportation Authority (MTA): New York City Transit, Manhattan and Bronx Surface Transit …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Increases Transparency, Reveals Structural Gaps
… from FY 2028 to FY 2030 ($20.4 billion, adjusted for state tax program changes that have not yet been enacted). … gap closing revenue source is from a 9.5% increase in the property tax rate to raise $3.7 billion in FY 2027. An … City Council has suggested it does not support raising the property tax rate. The administration has alternatively …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-budget-increases-transparency-reveals-structural-gapsOther Bulletin No. 15
… Purpose To provide new earnings codes and procedures for processing the … number, pay period begin date, and pay period end date . New Earnings Codes OSC has created new earnings codes to process the SCF CSEA Deficit Reduction … To provide new earnings codes and procedures for processing the 20122013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-15-2012-2013-deficit-reduction-plan-state-universityOpinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … roll by the county equalization rate established for that roll. 1979 Opns St Comp No. 79-833, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … dates to ensure that successor contracts were in place prior to the expiration of the previously existing … had already earned credit. Tuition Assistance Program: LaGuardia Community College (2013-T-4) Auditors determined …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-11
… If the town superintendent of highways shall fail to appoint such deputy within five days after the establishment … the office of deputy, the town board shall have power to appoint such deputy town superintendent of highways (emphasis … that absent a contrary statutory provision, the power to appoint officers and employees implies the power to dismiss; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Oversight of Residential Domestic Violence Programs
… Purpose To determine whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight … are operating in compliance with applicable laws, rules, and regulations. Our audit covered the period January 1, 2015 … 20, 2017. Background OCFS’ Division of Child Welfare and Community Services (CWCS) oversees the Office of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programs