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New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and … with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is … programs for students who are between the ages of 5 and 21 years and are blind or visually impaired. During the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualTransforming the Procurement Function
… largest bus fleet and more subway and commuter rail cars than all other U.S. transit systems combined. As of … ranging from office supplies and market research to rail cars and construction contracts. As of May 2022, the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… 88 (Report 2023-S-27 ). About the Program The New York Power Authority (NYPA) is a fiscally independent public … on December 28, 2012, mandated a 20% improvement in the energy efficiency performance of State government buildings … April 2020. EO 88 set a goal to reduce the average source Energy Usage Intensity (EUI) by at least 20% from the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … proposal to repeal the company’s bylaw requiring a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… assistance during the COVID-19 pandemic,” DiNapoli said. “My thanks to D.A. Kindlon and Superintendent James for their … of the Comptroller’s Office, New York State Police and my office’s Financial Crimes Unit in uncovering this attempt … received ERAP funds that they were not entitled to. Based on the complaint, a joint investigation was launched by …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by Lifeline Center for Child Development, Inc. (Lifeline) on its Consolidated Fiscal Reports (CFRs) … Reimbursable Cost Manual (2015-S-67) Books and Rattles, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-25) … costs reported by Lifeline Center for Child Development Inc on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were properly … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … requirements. Other Related Audits/Reports of Interest State Education Department: Starting Point Services for … - Compliance With the Reimbursable Cost Manual (2014-S-64) State Education Department: Kew Gardens SEP, Inc. - …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualTime and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records for selected Long Island Rail Road (LIRR) employees reflected their actual time worked. We … metropolitan area. Each MTA agency requires its employees to document their hours worked. Work hours are supported by …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… fiscal and social harm to communities across the nation. Donald J. Trump President of the United States The White …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting was temporarily suspended and replaced with absentee … Voter participation for school district budgets statewide more than tripled to 16 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings … monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules … To determine if the New York City Department of Buildings DOB …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyCompliance With Jonathan’s Law (Follow-Up)
… included in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program … Disabilities (subsequently renamed the Office for People With Developmental Disabilities, or OPWDD). Jonathan’s … of the written incident report; Offer to hold a meeting with a qualified person to further discuss the incident; …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… of the four recommendations included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service … of the four recommendations included in our initial audit report Enforcement of Commission Orders and Other Agreements …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… About the Program Homes and Community Renewal (HCR) is the State’s affordable housing agency, with a mission to build, … housing and increase homeownership throughout the State. HCR comprises several different offices and agencies, … and HOME Investment Partnerships Program (HOME) across the State. The unprecedented housing crisis caused by the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up)
… approximately 1,100 radioactive materials facilities (RAM facilities), as well as registering and inspecting … through March 5, 2021. We found that DOH completed 94% of RAM facility inspections on time. However, it completed 44% … for staff time and travel. We also found that, of the 259 RAM facility inspections that needed the buffer to be …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… State. According to the Plan, the loss of managed honey bee colonies in the State exceeded 50% and some commercial … Law (Law) was amended to include the Cooperative Honey Bee Health Improvement Program, which, among other actions, … Ag&Mkts was adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followWilliamsburg 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-costVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on VOA-GNY’s CFR for the fiscal year ended June 30, 2015 and certain expenses … for services under these programs are based on fixed fees. In addition, VOA-GNY operated programs authorized by … we identified $1,557,827 in reported costs that did not comply with the RCM’s requirements, as follows: $541,775 in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manual