Search
Opinion 2000-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Agencies Bulletin No. 2372
… is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct rates. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 … is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsDiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… including those related to abuse, neglect, and accident prevention, may be hampered. Serious incidents are … In one instance, youth attempted to escape from Crossroads on May 26, 2020, but ACS did not report it until two days … Education and special education services are provided on site by New York City Public Schools (NYCPS), and ACS is …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference … accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State … The New York State Guide to Financial Operations GFO acts as a reference …
https://www.osc.ny.gov/state-agencies/gfoEconomic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-342.2
The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State University of New York SUNY employees and provide guidance for entering the leave transactions in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently … To determine whether the costs reported by Little Meadows …
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
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Positive Beginnings’ CFR for the fiscal year ended June 30, 2020 and certain … for services under these programs are based on fixed fees. Positive Beginnings also operated a New York City …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in Watertown that serves … Arc-JSLC is authorized by SED to provide Preschool Special Class (over 2.5 hours per day) and Preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualOpinion 94-13
… of the General Municipal Law requires a city (other than New York City), town, village or fire district to pay to a … that the municipality or fire district is liable for all medical treatment and hospital care furnished during such …
https://www.osc.ny.gov/legal-opinions/opinion-94-13NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses reported on NYSARC … to the State Education Departments RCM and the CFR Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… an ambitious gap-closing program, but it relies heavily on actions that have fallen short of target in the past. If …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016Town of Bergen – Town Supervisor (2024M-30)
… Board (Board), and filed the annual financial report (AFR) in a timely manner. Key Findings The Supervisor generally … records to the Board for audit and while he filed the AFR in a timely manner, it was not accurate. The Supervisor: … correctly and without verifying that cash balances in the accounting records were accurate. Overstated cash by …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30The Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the expenses reported on ARC … including costs, reported by Arc Erie on the annual CFR that it submits to SED. Costs reported on the CFR must … statement audit. $914 in non-reimbursable investment fees. Key Recommendations To SED: Review the disallowances …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualReview of Advance Contract Payments
… These payments totaled $56,000 and all the contracts expired on or before June 2018. Key Findings We found SED needed to improve its contract monitoring to ensure contractors expended advanced … the contractors expended the funds as required by the contract nor did SED know whether the contractors owed a …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… on behalf of 706 Medicaid recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 (63 percent) … whether Medicaid made proper payments to Joia and the Doctor in compliance with applicable Medicaid laws and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-follow