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The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… services. Ulster-Greene provides these services to children with disabilities between the ages of three and five … provided preschool special education services to about 130 children from ten school districts located in Ulster, Green …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualUnited Healthcare – Empire Plan Drug Rebate Revenue (Follow-Up)
… September 26, 2014, identified $694,227 in drug rebate and discount revenue that was not credited to the Department for … the Department was credited with all drug rebate and discount revenue due to the State. We recommended that United remit to the Department the $694,227 in rebate and discount revenue identified by our audit, and fully comply …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1048
… agencies of the removal of the maximum dues and agency shop fee cap for grade 038 employees represented by PEF. … 038 positions that pay union dues (code 233) or agency shop (code 247) Effective Date(s) Administration checks dated … OSC automatically stops deducting union dues and agency shop fees when a PEF employee in a grade 038 position has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-representedCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… not-for-profit organization located in Schenectady, New York. Crossroads provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… Program: Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Report … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the four … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To determine the extent of implementation of the 4 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followNewmeadow, Inc. – Compliance With the Reimbursable Cost Manual
… between the ages of three and five years. Newmeadow is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/newmeadow-inc-compliance-reimbursable-cost-manualGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… identified $942,998 in reported costs that did not comply with Manual requirements and recommend such costs be … that were unsupported, ineligible, and did not comply with the Manual’s guidelines; $243,693 in inadequately … $219,459 in over-allocated compensation costs associated with shared employees; and $142,093 in employee bonuses that …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOpinion 94-18
… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … of village real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances … not permit an exempt firefighters' benevolent association to use village real property, or convey title to village real …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Pipeline Safety Oversight
… have been reported. These incidents involved evacuations, road closures, a business closure, and other situations that left businesses and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightWhispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… by Whispering Pines Preschool, Inc. (Whispering Pines) on its Consolidated Fiscal Reports (CFRs) were properly … sites (Delanson, Cobleskill, and Amsterdam, New York). Its Director and owner is Dr. Martha Frank (Director). … including costs, that Whispering Pines reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualAccounts Receivable Collection and Reporting
… for all New Yorkers. Collectively, the Authority’s efforts aim to reduce greenhouse gas emissions, accelerate economic …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCapital Planning
… rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its rail station escalators; …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningOversight of Homeless Shelters (Follow-Up)
… during visits included structural damage, mold, vermin, bug infestations, excessive garbage in rooms, and missing or …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followHomeless Services Housing Needs Assessment (Follow-Up)
… various services to individuals and families, including assessment of needs, case management, access to health care … housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an Individual … need is the clients’ participation. While many factors impact a successful transition to permanent housing …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followOpinion 90-48
… in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder (criteria and procedure for determining … and procedure for determining "responsibility" of lowest bidder) EDUCATION LAW, §305(14); GENERAL MUNICIPAL LAW, §103: A bidder's criminal record may be taken into account in …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Language Access Services (Follow-Up)
… offices (State DMVs). In the remaining counties, there are 100 public-facing office locations operated by the County … that customers will be informed about the availability of free interpretation services and that the use of a family …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followThe Child School – Compliance With the Reimbursable Cost Manual
… is certified to provide special education services for up to 239 children. Pursuant to the State Education Law, …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-50
… 'capital improvement' connotes a more complete rebuilding, remodeling or major overhaul. To some extent, then, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50