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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… determinable). Cost is defined as consideration given or received whichever is more objectively determinable. It includes the purchase price or construction costs and also additional charges to place a … Expenses incurred in remodeling, reconditioning or altering a purchased building to make it available for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, that CTN reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costAlternatives For Children – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the three fiscal years ended June … performed by the same CPA firm Alternatives contracted with for its annual audit; $21,843 in costs that were not …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/alternatives-children-compliance-reimbursable-cost-manualThe Alcott School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report (CFR) were … Manual (2015-S-45) State Education Department: Rivendell School – Compliance With the Reimbursable Cost Manual … … To determine whether the costs reported by the Alcott School Alcott on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualOrdinary Disability (Section 362) – Special 20- and 25-Year Plans
… for PFRS Tiers 2 3 Article 11 5 and 6 under Sections 384 384d and 384e Ordinary Disability Section 362 …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362Buffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018, as well as Medicaid revenues reported for the three fiscal years ended June 30, 2018. About the … years of age in Western New York. The Center is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualDiNapoli: Restaurant Industry Critical to New York City's Economy
… taxable sales, but many restaurants and bars have closed or significantly reduced their operations because of the … of restaurants and bars citywide had received sidewalk or roadway seating permits. This included 50 percent of … in taxable sales but many restaurants and bars have closed or significantly reduced their operations …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Comptroller DiNapoli Releases Audits
… of the All-Agency Contractor Evaluation (ACE) System at Long Island Rail Road, Metro-North Railroad, New York City … or, in certain cases, that the evaluations were done at all. Department of Motor Vehicles: Assessable Expenses of … with disabilities who are between 3 and 4 years of age. For the fiscal year ended June 30, 2019, Arc Erie …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsDeath Benefits
… Death Benefit, and, if you were employed by New York State, a Survivor’s Benefit. When you die, your survivors … and the correct information. Please include your NYSLRS ID, retirement number, registration number, or the last four … The beneficiary information you list on your form will replace all previous designations for this benefit. Your …
https://www.osc.ny.gov/retirement/retirees/death-benefitsState University of New York at Stony Brook
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/state-university-new-york-stony-brook.zipCost-Effective Investments in Children at Risk, February 2011
Programs focused on children at risk of becoming delinquent have demonstrated effectiveness in preventing them from entering the juvenile justice system.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-investments-2011.pdfTuition Assistance Program at LaGuardia Community College (2013-T-4)
The objective of this audit was to determine whether LaGuardia Community College (LaGuardia) officials complied with the State Education Law and the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13t4.pdfOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively oversees the … 20, 2021, the Executive Director of Hunter College’s Food Policy Center stated that hunger, food insecurity, and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… Brooklyn Borough President Antonio Reynoso about maternal health in New York State, and what can be done to save … Michigan, Minnesota, Nevada, New Mexico, North Carolina, Ohio, Oklahoma, Oregon, Texas, Utah, and Wisconsin all track … New York State audits have found that DOH has not used one of its most invaluable and readily available resources — …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfMedicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfDisposal of Electronic Devices (2012-S-40), 90-Day Response
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40-response.pdfDisposal of Electronic Devices (2012-S-40)
To determine if electronic devices being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s40.pdfDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected … the statutory reserves would total $19.5 billion, which is 17% of projected General Fund disbursements in SFY … timing of payments and prepaying future expenses. Without these actions, DOB’s projected cumulative gap over the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDual Employment
… Court System (UCS) employees who are dually employed at other State agencies are working their required hours at each job. The audit covered the period April 1, 2010 to … seven UCS/OCA employees were dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employment