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Childhood Lead Poisoning, June 2007
Lead poisoning continues to be the number one environmental poison for children in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-lead-poisoning-2007-06.pdfLetter of Authorization and Fee Agreement
Sample Letter of Authorization and Fee Agreement to used when working with Abandoned Property Location Services.
https://www.osc.ny.gov/files/unclaimed-funds/pdf/sample-finder-agreement.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… made reasonable estimates of anticipated Program expenses for the current year and the immediately upcoming year and … Act of 1993 (CACA), the Department is responsible for developing and administering this Program. Air pollution … cover all reasonable direct and indirect costs necessary for the Department to develop, administer, and enforce the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceOpinion 93-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … in the opinion. COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public … A "general law" is defined, in pertinent part, as a state statute which in terms and in effect applies alike to …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli Expands State Pension Fund's In-State Investment Program
… New York State Comptroller Thomas P. DiNapoli today announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund … and deliver attractive returns to the state pension fund. New York’s $184.5 billion state pension fund, the third …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… for its claimed expenses and admitted commingling program funds – a practice that is not in compliance with its own …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualNew York Youth Jobs Program (Follow-Up)
… of Taxation and Finance – from our initial audit report, New York Youth Jobs Program ( 2017-S-69 ) . About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOversight of Career and Technical Education Programs in New York State Schools
… Objectives To determine whether current State Education Department (Department) career and technical … According to a national non-profit entity that represents State CTE directors, the high school graduation rate for … Department is responsible for overseeing CTE funding and State CTE programs. CTE programs may be Department-approved …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsDiNapoli Report Examines State School Aid Trends
… DiNapoli which examined school aid patterns and trends in New York. “School aid is the largest single state-funded … three years. The largest component of state school aid is Foundation Aid, a statutory formula enacted in 2007 as the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsDiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… can do more to control costs and save taxpayers money by making sure it gets the drug rebates that it is entitled … to under federal regulations, according to an audit by State Comptroller Thomas P. DiNapoli. DiNapoli’s office … can do more to control costs and save taxpayers money by making sure it gets the drug rebates that it is entitled …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the … that, for the purposes of Quick Contracting, Best Value is defined as an award to the low bidder based solely on … Financial Operations REV. 06/24/2015 … Quick Contracting is intended to significantly lessen the time it takes for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served … special education program (Evaluations) and a Department of Health Early Intervention program. However, payments for … institution, Feigi Taub Halberstam Audiology and Speech Pathology, P.C. (FTH), owned by the same individuals …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood Center (CCC) on its Consolidated Fiscal … a New York City-based proprietary organization authorized by SED to provide preschool special education services to … to CCC and pays for its services using rates established by SED. The rates are based on the financial information CCC …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Johnson City and serves students from four counties in the Southern Tier. HCA is authorized by SED to provide … to HCA using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide education …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … education programs including Special Education Itinerant Teacher services and 1:1 Aides. However, payments for …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualThe Arc Franklin-Hamilton d/b/a The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d/b/a The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program JCDC is a New York City-based not-for-profit organization approved …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… to or on behalf of an employee are reported to the OSC Payroll Office, so that they may be properly included in the … report taxable travel reimbursement income to the Agency’s payroll officer, who can refer to OSC PayServ guidelines for … The Agency should advise the employee that his or her net payroll check will likely be lower as a result of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG (All … may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 inpatient APR-DRG claims that included an ICD …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services