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The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Adirondack is a not-for-profit special education provider located in Tupper Lake that serves students from Franklin and Hamilton counties. Adirondack is authorized by SED to provide Preschool Special Class (over …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualOpinion 88-29
… to the extent inconsistent herewith. June 3, 1988 Diane Sennett, Clerk-Treasurer Village of Woodridge …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… did not properly segregate the disbursement duties of his office as the bookkeeper controls most aspects of the disbursement process. The Clerk collects, deposits, reconciles and reports all aspects of her cash receipts, including water and sewer rents, with …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023. About the … and non-occupational disability and sickness. Coverage for these benefits, with limited exception, is to be provided … ascertain the Board’s expenses to administer the Program for the 3 State Fiscal Years ended March 31, 2023. Annual …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Key Finding The Village Building Inspector did not take an oath of office and, as generally required of a Village … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … office, including being properly appointed to the office, taking and filing an oath of office, meeting residency …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 202122 fiscal year are reasonable and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6WSP USA Inc.
… 43% (7,571) are owned by the Department. The Department is responsible for ensuring all bridges that carry highway … According to the terms and conditions of the contract, WSP is required to maintain Railroad Protective Liability … Insurance at its own expense. Therefore, this insurance is not eligible for reimbursement. Key Recommendations Review …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incThe Transportation and Warehousing Sector in New York City
… sections of this report.) In 2019, in the nation, truck transportation, and warehousing and storage, together … shares than the nation are drivers/sales workers and truck drivers (11 percent compared to 27 percent) and … traveled by these four common modes of transportation: truck, rail, water, and air. By 2020, the shares of trucking …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… the Business Unit has not received. For example, it is not appropriate to submit a voucher prior to receipt of … and hold the check at the Business Unit until the order is received. E Office of the State Comptroller (OSC) Use Only … Methods of this Chapter. P Payroll Check - This code is for OSC use only. R Send to Payee S Special Handling - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeOpinion 91-56
… in section 2828 of the Public Authorities Law relative to termination of public authorities, encompasses only … ; provided, however, that any appropriation made to such authority or commission by the state of New York or … terminated by law" as used in section 2727(4)(b) appears to contemplate the provisions of section 2828. It also …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… price of the coronavirus remains undetermined. What is clear is that Washington must do more to help stabilize state and … to building up our rainy day reserves. The road ahead is a challenging one and will require a long-term strategy.” …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesCompliance With Special Education Regulations for the Provision of Services
… in special education. In New York City (NYC), the DOE is responsible for determining eligibility for and providing … parental consent to evaluate. However, arranging placement is not the end of the process as it is more important that eligible students be provided with the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… management practices in New York’s Mitchell-Lama housing developments. The report found that chronic oversight … and safeguard one of New York’s most important affordable housing programs.” DiNapoli’s report reviewed five audits … 2019 and 2025, covering conditions at 26 Mitchell-Lama housing developments in New York City and statewide, which …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… In response to a request from the Troy City Council, New York State … Facilities Corporation (EFC) under a federal program to help fund its replacement of public and private lead water … on using public funds for private purposes. “Exposure to lead from water service pipes is a public health crisis …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalMainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (2014-S-55) 90-Day Response
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s55-response.pdfMainstream Managed Care Organizations - Administrative Costs Used in Premium Rate Setting (2014-S-55)
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s55.pdfState Agencies Bulletin No. 1193
… I.R.B. 1987-5), employees receiving retirement benefits from a previous employer’s plan are not considered covered by … plan. Therefore, most rehired retirees receiving benefits from a retirement system of the State of New York as a result … - SUNY TDA Fidelity 413 - NBE Tax Deferred Annuity 414 - NYT Tax deferred Annuity 415 - SUNY Tax Deferred Annuity 417 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… agents to manage the developments (managing agents). It is the responsibility of the owner to provide safe and … and financial integrity of the development, and it is the function of the managing agent to effectively and … promptly, as required; Conducting at least one annual site visit to each development; Ensuring immediate corrective …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in 2024, which was 3.6 points higher than in 2019 and higher than all other age groups, according to a … Young workers in New York City between the ages of 1624 continued to face a …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6