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2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfAnnual Financial and Statistical Report of the Board of Cooperative Educational Services
Fill out the Annual Financial and Statistical Report of The Board of Cooperative Educational Services and send back a copy to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/annual-financial-and-statistical-report-boces.pdfDebt Issuance Approval Request Form
All information requested on this form shall be submitted at least 5 business days but no later than one business day prior to the pricing via email.
https://www.osc.ny.gov/files/debt/excel/debt-approval-form.xlsxDiNapoli: Wall Street Bonuses Fell 44% in 2008
… to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the securities … for lower-level employees. “A 44 percent decline in the bonus pool will ripple through the regional economy … to their New York City employees declined by 44 percent in 2008 in response to record losses suffered by the …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… casinos. They are not a sure bet.” DiNapoli’s 2020 report on gaming revenues showed that all four current casinos — del … — had fallen well short of the projected gross revenues on which local taxes are levied. Three years later, these … not examine the non-financial impacts of hosting a casino on issues like gambling addiction or quality of life issues. …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… middle-class New Yorkers and small businesses, boost wages for health care workers, make green investments and extend … through the formal rainy day fund reserves is essential for sustaining services that New Yorkers rely on and … middleclass New Yorkers and small businesses boost wages for health care workers make green investments and extend …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23Selected Aspects of Accommodations for Passengers With Disabilities
… area. The Americans with Disabilities Act of 1990 (Act or ADA) was signed into law to provide people with disabilities … PANYNJ is in compliance with selected aspects of the ADA and Rehabilitation Act of 1973 that we reviewed within …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on SteppingStone’s CFR for the fiscal year ended June 30, 2018 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualLicensing and Monitoring of Proprietary Schools
… monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the … criteria. Within the Department, the Bureau is responsible for overseeing these proprietary schools, including licensing … a Second Language schools – operating in New York State. For both initial (two-year) and renewal (four-year) license …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… personal service costs, including $50,318 in overallocated salary costs, $27,539 in salaries claimed for time that was not recorded on employee time sheets, $861 in salary paid in excess of the employee’s salary scale, and $14,445 in fringe benefits associated with these …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Through Ages, Inc. (Through Ages) on its Consolidated Fiscal … To determine whether the costs reported by Through Ages Inc on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York … continues to grapple with ongoing structural deficits and labor contracts that have remained unsettled for far too long,” DiNapoli said. “The final cost and structure of these agreements may not be known for some …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planReal Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and … of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit covered the … To determine whether Empire State Development ESD fully and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED preschool cost-based programs. QCP also operated other SED-approved programs: Evaluations and 1:1 Aides. However, payment for …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $810,382 in reported costs – $697,499 in personal service costs and $112,883 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualDiNapoli: State Agency Mishandled Housing Discrimination Complaints
… in 47% of cases, DHR officials either did not initiate the investigation or failed to notify the person accused of … 69% of cases reviewed, DHR officials did not complete the investigation or notify the accused of the outcome within 100 … In one case, it took over three years to complete the investigation for determining probable cause. On average, …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… sales tax collections totaled $18.2 billion from January to September 2025, an increase of 4.3% ($747 million) compared to the same period last year, according to the quarterly sales tax report released today by State Comptroller Thomas P. DiNapoli. Growth so far …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Gavras Center’s preschool special education services pay tuition to the Gavras Center using reimbursement rates set by … in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates based on … on the Gavras Center’s CFRs and to the Gavras Center’s tuition reimbursement rates, as warranted. Remind Gavras …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manual