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Through Ages, Inc. - Compliance With the Reimbursable Cost Manual (2019-S-56) 180-Day Response
To determine whether the costs reported by Through Ages, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s56-response.pdfThrough Ages, Inc - Compliance With the Reimbursable Cost Manual (2019-S-56)
To determine whether the costs reported by Through Ages, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s56.pdfShield of David – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Shield of David (Shield), d.b.a. The Shield Institute, on its Consolidated Fiscal Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-20s24.pdfSelected Aspects of Discretionary Spending
… with the duty "to plan, create, coordinate, and maintain a balanced community of commercial, residential, retail, and … purposes, and it incurs indirect or "discretionary costs" that support overall objectives. During our audit period, the … expenditures. Also, on October 9, 2007, the New York State Attorney General issued Opinion 2007-F4, which …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … college officers and employees who are directors of a not-for-profit corporation which purchases real property …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 89-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … contractors); (cost of VFBL insurance) TOWN LAW, §184(5): A fire protection contract entered into by a town, on behalf …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Unified Court System Bulletin No. UCS-334
… agreements between the Unified Court System of the State of New York: 2021-2026 Civil Service Employee’s … New York State Court Clerks (BU S9); Provide for a uniform and equipment allowance or maintenance allowance to … Payments is complete and the OCA has notified OSC that all deletions are complete, the following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-334-december-2023-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-347
… agreements between the Unified Court System of the State of New York: 2021-2026 Civil Service Employee’s … 2021-2026 New York State Court Clerks (BU S9); Provide for a uniform and equipment allowance or maintenance allowance to … Payments is complete and the OCA has notified OSC that all deletions are complete, the following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-358
… agreements between the Unified Court System of the State of New York: 2021-2026 Civil Service Employee’s … New York State Court Clerks (BU S9); Provide for a uniform and equipment allowance or maintenance allowance to … Payments is complete and the OCA has notified OSC that all deletions are complete, the following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-358-december-2025-uniform-and-equipment-uniform-allowance-andOpinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- … of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 95-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND … (use of excess bond proceeds) LOCAL FINANCE LAW, §165.00: A school district which has excess proceeds of outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Opinion 93-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … expenses of the members of the board of commissioners of a recreation district in commuting from their residences to …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Optimizing Medicaid Drug Rebates (Follow-Up)
… Medicaid Drug Rebates (Report 2015-S-1 ). Background The State’s Medicaid program provides a wide range of health care services to individuals who are … available rebates during our audit period. We determined that some of the Department’s rebate policies undermined its …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followAccounts Payable Advisory No. 29
… to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal controls over the … Summary and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationSelected Performance Measures (Follow-Up)
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: … metrics to measure its performance. The audit found that, between January 1, 2015 and August 22, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followThe Rising Cost of Student Loans: As Student Debt in the Empire State Nears $70 Billion, Congress Could Avert Debt Increase for 422,000 New Yorkers, June 2012
On July 1, 2012, the interest rate on subsidized Direct Federal Loans for college students is set to revert to 6.8 percent for new loans.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-loan-debt-2012.pdfWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… school year by September 15, 2020 as required by New York State Education Department (SED) regulations. Seven of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only one … Seven of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… the 2020-21 school year by September 15, 2020 per New York State Education Department (SED) regulations. Only teaching … Six of the 12 recommended components of mental health that educators should know were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingVillage of Unadilla – Procurement (2022M-182)
… whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key … when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the … the Board of Trustees (Board) has less assurance that the Village obtained the most favorable terms and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182