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Opinion 91-37
… Vehicle and Traffic Law, which occur while a motor vehicle is parked on a public highway, should be retained by the city … fines and penalties. 1981 Opns St Comp No. 81-85, p 86 is superseded to the extent it is inconsistent herewith. A question has been raised …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… the results of this advertising campaign were weak at best, leaving real questions about whether the results …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXII.6 Unique Payment Situations – XII. Expenditures
… on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsSmall Businesses and the Economic Recovery: Work in Progress
… Bureau, Business Formation Statistics In addition to the federal assistance available through programs like the … Year (SFY) 2021-22 included $1.6 billion in new State and federal funding for a variety of programs, including: $600 … $135 million of Pandemic Recovery and Restart program tax credits from the State are also available for music and …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by E&D Children Center, Inc. (E&D) on its Consolidated Fiscal Reports (CFRs) were reasonable, … is a New York City-based proprietary organization approved by SED to provide preschool Special Education Itinerant …
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
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) were reasonable, … a New York City-based proprietary organization authorized by the State Education Department (SED) to provide full-day …
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
… ended December 31, 2018. About the Program St. Mary’s is a not-for-profit organization authorized by SED to provide … For the purposes of this report, the program we reviewed is referred to as the SED preschool cost-based program. … through financial information reported on CFRs. St. Mary’s is a subsidiary of St. Mary’s Healthcare System for Children, …
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
… Objective To determine whether the costs reported by The Arc Erie County New York (Arc Erie) on its Consolidated Fiscal Reports (CFRs) were properly … based on financial information, including costs, reported by Arc Erie on the annual CFR that it submits to SED. Costs …
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
… Objective To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated Fiscal Reports (CFRs) were reasonable, … is a New York City-based proprietary organization approved by SED to provide full-day and half-day Special Class …
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
… ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in … from Rockland and Orange counties. NYSARC Rockland is authorized by SED to provide Preschool Non-Integrated … one location. For the purpose of this report, this program is referred to as the SED preschool cost-based program. …
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
… year ended June 30, 2017. About the Program Cantalician is an SED-approved, not-for-profit special education provider … who are between the ages of 3 and 5 years. Cantalician is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization … and 5 years. For the purpose of this report, this program is referred to as the SED preschool cost-based program. Small …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were reasonable, … a New York City-based proprietary organization authorized by SED to provide full- and half-day Special Class and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in … students from Jefferson and Lewis counties. Arc-JSLC is authorized by SED to provide Preschool Special Class (over …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … New York is in a better position to evaluate Industrial Development …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… the tentative labor agreements between the UAW and the big three automakers. “With the announcement of a tentative … the tentative labor agreements between the UAW and the big three automakers …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeState Comptroller DiNapoli's Statement on the Second Anniversary of the January 6 Attack
… “We must never minimize or become complacent about what happened on January 6. The attack on our Capitol was a … day defending our Capitol and work to ensure our democracy is protected against threats in the future.” Track state and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapolis-statement-second-anniversary-january-6-attackOpinion 2005-7
… bank or trust company, pursuant to section 99-t, is liable to the municipal corporation for loss or damage … from improper or incorrect discharge of those duties, and is required to save the municipal corporation harmless from … A contract entered into pursuant to section 99-t is subject to the procurement requirements of article 5-A of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… Supreme Court ruled on the Janus v. American Federation of State, County and Municipal Employees case . "Today's U.S. Supreme Court decision overriding 40 years of legal precedent is just plain wrong. "In New York, … to defend unions and working families in all parts of our country and fight further attacks by special interest …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseState Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… commitment to advancing universal child care in our state is laudable. “The relationship between the state and the … since the Trump administration took office. New York is looking at significant cuts from Washington and actions … and businesses. It’s critical New York’s spending is balanced with its revenues, while continuing to focus on …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-address