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Opinion 90-39
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of … to prepare and file with the budget officer of each town in which the fire district is located a detailed written … district purposes and within the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. About the Program Mama Program is a New York City-based for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualSales Tax Vendor Registration Practices
… has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no … exemptions, and require vendors that make these sales to register for a Certificate of Authority (COA), collect the … Vendors without a physical presence in New York must register if they have both sold more than $500,000 of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costCapital Asset Management
… generally accepted accounting principles. SFS AM is used by State and agency managers to effectively budget, account … Capital Assets (BCA) acts as a service bureau to agencies by monitoring and coordinating SFS AM capital asset inputs, … BCA is not adequately overseeing capital assets reported by State agencies to ensure that these agencies are properly …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today … $1,924,318. “Cheon Park enriched himself and deprived children with physical, developmental and emotional disabilities of the help they need,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudOpinion 95-19
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Improper Uses (prepayment … System. The amount previously prepaid would be applied in reduction of the city's current retirement expense. … 317-a to that law, for the purpose of eliminating a lag in retirement contributions by participating employers in the …
https://www.osc.ny.gov/legal-opinions/opinion-95-19DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… change the federal tax code are implemented, according to a report issued today by State Comptroller Thomas P. … federal tax code. Changes to the standard deduction and personal exemptions could result in higher tax bills for some … standard deduction. However, the impact of these changes is far smaller than the "nearly doubling" of the standard …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planXVII.1 Overview – XVII. Lapsing Appropriations
… transactions affecting lapsing appropriations are posted in SFS prior to the lapse date as no further payments or … Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Manual, as follows: $43,789 in unsupported general ledger entries that were reported on the CFRs, including $43,331 in … costs that were not sufficiently documented $13,749 in bonus payment compensation costs that were not in compliance …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… contracted direct care costs; $1,281 in personal vehicle insurance premiums; $824 in costs that were claimed in the incorrect …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… and half-day Special Class and full-day Special Class in an Integrated Setting services to children with … 2018, Adaptive Solutions served approximately 200 students in the SED preschool cost-based programs. Adaptive Solutions … Adaptive Solutions reported approximately $11.2 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualAccess Controls and Vulnerability Management
… Objective To determine whether CDTA’s access controls and vulnerability … 2025. CDTA’s mission is to provide mobility solutions that connect the region’s communities by increasing transit … to key requirements and guidelines, including Payment Card Industry Data Security Standards (PCI-DSS), National …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently … To determine whether the costs reported by ED Children Center …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
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
… Objective To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports … The audit focused primarily on expenses claimed on Positive Beginnings’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by NYSARC Rockland on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant 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-manualCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… not provide adequate oversight of financial operations. In addition, our previous audit report, Caledonia Fire … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to … high, according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. The estimated … The average bonus paid to employees in New York Citys securities industry for 2021 grew to $257500 a …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordOpinion 88-35
… a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or … assessment to help determine what type of software would best serve the city's needs. The consultant would assist the … a less formal method, to assure an award is made in the best interest of the municipality and not in an arbitrary or …
https://www.osc.ny.gov/legal-opinions/opinion-88-35