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XVII.1 Overview – XVII. Lapsing Appropriations
… aid "Lapsing Action by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in Watertown …
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
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualOversight of Juvenile Detention Facilities (Outside New York City)
… Objective To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they … To determine whether the Office of Children and Family Services OCFS adequately oversees …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by E&D Children Center, Inc. (E&D) on its Consolidated Fiscal Reports (CFRs) … To determine whether the costs reported by ED Children Center Inc on its Consolidated Fiscal Reports were reasonable …
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
… Education Department (SED) to provide full-day Special Class, half-day Special Class, Integrated Preschool, and half-day Integrated … to children with disabilities who are between the ages of 3 and 5 years. For the purposes of this report, these …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by St Marys Hospital for Children Inc on …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by The Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. The DOE refers … Positive Beginnings reported approximately $32.1 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2020, we identified $663,830 in reported costs that did not comply with the requirements …
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
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … About the Program NYSARC Rockland is a not-for-profit special education provider located in Valley Cottage and … Reports were reasonable necessary directly related to the special education program and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… the costs submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program Cantalician is an SED-approved, … with RCM requirements. For the fiscal year ended June 30, 2017, Cantalician reported approximately $2.23 million in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… (OTDA) can take steps to improve its efforts to ensure survivors of human trafficking receive the services and … today by New York State Comptroller Thomas P. DiNapoli. “Survivors of human trafficking face physical, emotional and … services. The Program is voluntary, however, and many survivors do not use the services available to them, the …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be … participants are held accountable. I am encouraged by DEC’s positive response to our audit recommendations.” … had been in the program for more than 10 years. The 25 longest running projects have been in the program between …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH assurance that they … much as $15 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: NYC Retail Sector Battered by Pandemic
… retail sector had 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and … corridors. The borough had nearly half of all retail jobs in 2019, and these paid an average salary of $59,400, … and clothing accessories stores increased to 41,600 jobs in October from a low of 29,000 in May, DiNapoli noted …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… its housing shortage have led to a growth in supply that outpaced that of the state, but a drop in permits suggests slower … and affordable housing incentives have succeeded, so that government, developers and community stakeholders can … its housing shortage have led to a growth in supply that outpaced that of the state but a drop in permits …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 2006-2
… expended is funded by private contribution) TOWN LAW §§202-d, 209-h: A town must follow the procedures set forth in Town Law §§202-d or 209-h in order to increase the maximum amount to be … improvement to be constructed for the district must be stated in both the petition and notice of hearing (Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… 31, 2016. Background The Medicaid program is a federal, state, and locally funded program that provides a wide range … Medicaid managed care premiums.Division of State Government Accountability 2 The shifting of costs stemmed from the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Hebrew Institute for the Deaf and Exceptional Children , two Brooklyn preschool special education providers, claimed … the Hebrew Institute for the Deaf and Exceptional Children two Brooklyn preschool special education providers claimed …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expenses