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Opinion 93-10
… in the opinion. COUNTIES -- Powers and Duties (designating holidays for closing of county offices) LOCAL LAWS -- Public Holidays (determining day to celebrate) COUNTY LAW, §206-a; … provides that, notwithstanding any general or special law, holidays and Saturdays shall be considered as Sunday for this …
https://www.osc.ny.gov/legal-opinions/opinion-93-10DiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… The state Department of Health 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 … shows that it can certainly do a lot more.” The Medicaid Drug Rebate Program (MDRP) was created in 1990 to lower …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Handicapped … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Handicapped …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDiNapoli Report Examines State School Aid Trends
… Equity lawsuit. After the ruling, the state committed to spend an additional $5.5 billion, using a new, transparent …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-report-examines-state-school-aid-trendsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. AMC also operated other programs, including … approximately 785 students. The New York City Department of Education refers students to AMC and pays for its services … with its own stated policy. For fiscal year 2013-14, some of the supporting information AMC provided to us differed …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOverview – 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 … Quick Contracting is intended to significantly lessen the time it takes for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… preschool multidisciplinary evaluations and provides 1:1 Aide services to children enrolled in the cost-based program. … and $4,540 in computer consulting fees. $15,293 in 1:1 Aide costs allocated to the cost-based program. $4,455 in …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualOversight of Career and Technical Education Programs in New York State Schools
… high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of … highdemand highgrowth and highsalary job marketneeds and what the Department school districts and Boards of …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. About the Program Omni is a New York City-based proprietary organization authorized by … preschool special education program (Evaluations) and a Department of Health Early Intervention program. However, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-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 New York Youth Jobs Program (Program), established in 2011, … the State by establishing incentives for employers to hire new employees and retain existing ones. Under the Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2021. About the Program LRI is a not-for-profit special education provider located in … Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $38,336 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… 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-manualThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) … To determine whether the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Empower is authorized by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours per day, and Preschool Integrated Special Class – over 2.5 hours per …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
… established by the Act. The Department assesses the fees on Title V facilities based on their self-reported emissions … report annually to the Governor, the Legislature, and the State Comptroller’s Office on Program progress, costs, and … and balances are shown in Exhibits A through H. The State Comptroller’s Office is required to perform a biennial …
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceExamination of Official Station Designation
The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-27.pdfReview of the Financial Plan of the City of New York - December 2014
The City of New York submitted to the New York State Financial Control Board a revised four-year financial plan covering fiscal years 2015 through 2018.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2015.pdfEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits (2022-S-27) 180-Day Response
To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s27-response.pdfOversight of Building Construction Site Safety (Follow-Up) (2023-F-32) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32-response.pdfCompliance With Special Education Requirements – Evaluations (Follow-Up) (2022-F-26)
To determine the extent of implementation of the four recommendations included in our initial audit report, Compliance With Special Education Requirements – Evaluations (Report 2017-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f26.pdf