Search
Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… the recommended disallowances identified by our audit and make the necessary adjustments to the costs reported on HCA’s …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, Inc. (LRI) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education programs, and sufficiently documented pursuant to the State … 2020, JCDC operated full-day and half-day Special Class programs. In the fiscal year ended June 30, 2018, JCDC also … Integrated Setting. For the purposes of this report, these programs are collectively referred to as the SED preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in Niagara … of the Cerebral Palsy Associations of New York State. For the purpose of this report, these programs are referred …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Adirondack is a … reports to SED on its annual CFRs. For the 3 fiscal years ended June 30, 2021, Adirondack reported approximately $3.9 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualOpinion 92-28
… to the library treasurer? 3. May the school district make a partial payment if it has received an amount … Erie County , 171 AD2d 369, 527 NYS2d 993. Section 259(1) does not prescribe a specific date on or before which library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… they are confronting. DiNapoli also launched a new data tracker to monitor trends for New York City agencies’ … city may also need to adjust its expectations of support from federal and state sources. Class Size Mandate : The … capital needs had increased by 73% (or $33 billion) from 2017; two-thirds is attributed to market price …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 89-21
… ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 [4th Dept 1982]), including trees which overhang the road (see … Tagg v City of Lockport , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town … Luceri v County of Orange , 144 AD2d 444, 534 NYS2d9 [2nd Dept 1988]). Therefore, a town is under a duty to make a …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Glossary
… of security, number of shares or denomination, method of transfer, initial amount, escheated amount and removal … War II following the German invasion of Norway in 1940. FTP A communications protocol governing the transfer of files from one computer to another over a network. ( File Transfer Protocol ) Holders Reporting Organizations …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 98-12
… the moneys of the city school district of such a city may be commingled in one or more bank accounts. City moneys may be temporarily advanced to the school fund, but school district moneys may not be temporarily advanced to finance city operations. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Audits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2016 through September 30, 2021, and is a companion to the 2021 – 2022 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/five-year-listing-2016-2021.pdfControls Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8
To determine whether the Department of Corrections and Community Supervision provides sufficient oversight to ensure that the independent network, kiosks, and tablets used by Incarcerated individuals are secure, and whether secure messaging accessed by these Individuals complies with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s8.pdfRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2015 - September 30, 2020
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2015 through September 30, 2020, and is a companion to the 2020 – 2021 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist15-20.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfEquine Health and Safety
… pari-mutuel wagering, Class III Indian Gaming, the State lottery (including video lottery terminals), and charitable gaming. The Commission was … merged the Racing and Wagering Board with the Division of Lottery to form a single State agency. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyBank Street College of Education – Compliance With the Reimbursable Cost Manual
… of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were reasonable, necessary, directly related to … the ages of three and five years. For purposes of this report, these programs are collectively referred to as the … Street College of Education on its Consolidated Fiscal Report were reasonable necessary directly related to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manual