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United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). The audit covered the year ended December 31, 2013. Background UCP Rochester, a … reported costs must comply with RCM requirements. For the year ended December 31, 2013, UCP Rochester reported … For the year ended December 31, 2013, we identified $6,634 in costs charged to the programs that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013DiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… year,” DiNapoli said. “Continued job gains, wage growth, and easing inflation were all contributing factors to … tax receipts. However, global unrest, labor strikes, and a potential federal government shutdown could slow the … personal income tax (PIT) receipts totaled $26 billion and were $49 million below DOB’s updated financial plan …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-yearAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… Purpose To determine whether payments made by the Office for People With Developmental Disabilities (OPWDD) to the Association for the Advancement of Blind and Retarded … To determine whether payments made by the New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018The Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… reported on CTN’s CFR for the fiscal year ended June 30, 2015 and certain expenses reported on its CFRs for the two … years ended June 30, 2015, we identified $707,677 in ineligible costs that CTN reported on its CFRs for the Program. The ineligible costs included: $668,259 in personal service …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… government,” Bottcher said . “As a survivor myself, I know how much it matters when systems work and how devastating it … report makes clear that while progress has been made, too many counties and communities are still operating without the … veteran status and sexual orientation or gender identity, were incomplete. Without this data, counties may miss …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateOpinion 95-30
… (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; ESTATES, POWERS AND TRUSTS LAW, §§11-2.2 and 11-2.3: Moneys held in the custody of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Baldwinsville Central School District , Chenango Valley Central School … buildings and the bus garage. The project was approved in December 2014 with a total budget of $12.4 million. The … must obtain supervisory approval before working overtime hours, the district does not have adequate procedures in …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Opinion 90-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … Whether the proceeds from the imposition of an assessment on the gross receipts of a commercial …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 92-14
… discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when mechanics' lien deposit may be refunded … deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN LAW, §§19, 20: The chief … previously paid into court discharging a mechanic's lien, and if such substitution is permissible, whether it may be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14State Contract and Payment Actions in September
… In September, the Office of the State Comptroller approved 1,803 contracts for state … Open Book New York . Major Contracts Approved Department of Corrections and Community Supervision $35.2 million with … Services Inc. for registered nursing services. Department of Environmental Conservation $17 million with Tahawus Trails …
https://www.osc.ny.gov/press/releases/2023/11/state-contract-and-payment-actions-septemberDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… today by State Comptroller Thomas P. DiNapoli. “The city’s budget gaps are expected to grow due to a number of financial … cost of helping asylum seekers. The city needs to increase budget and operational transparency to provide the public and … York City adopted a balanced budget for fiscal year (FY) 2025, totaling $116.8 billion including expense prepayments …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… railways and require oil transporters to carry sufficient insurance to cover cleanup costs and other liabilities … Fund, capped at $40 million, was created to protect public health and the environment by providing quick access to funds … laws to escape the costs. Insurance coverage is an accepted responsibility for people and businesses in America …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18State Public Health Emergency Medical Stockpile
… Objective To determine what steps the Department of Health (DOH) and … for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether … we concentrated on DME that was necessary in response to the COVID-19 public health emergency, such as ventilators …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/state-public-health-emergency-medical-stockpileDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… appropriately uses higher than expected tax revenues to reduce out-year budget gaps and to replenish reserves, according to a review of New York City’s financial plan released today … appropriately uses higher than expected tax revenues to reduce outyear budget gaps and to replenish reserves …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… and making a false statement before Chief U.S. District Court Judge Gary L. Sharpe in federal court in Albany, announced by State Comptroller Thomas P. … and making a false statement before Chief US District Court Judge Gary L Sharpe in federal court in Albany …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsOpinion 91-15
… configuration of a road and the location of certain lot lines, but does not increase the number of lots or the … order to change the configuration of a road and change lot lines of five lots. The proposed new lots, although having different lines, are the same in number as the lots on the original …
https://www.osc.ny.gov/legal-opinions/opinion-91-15DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code … $51.7 billion for income taxes and $20.9 billion for property taxes, 13.5 percent of all state and local tax … than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-plan