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Little Meadows Early Childhood Center, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-4) 180-Day Response
To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s4-response.pdfAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3)
To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s guidelines, including the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3.pdfEmpowering Minds Therapy Inc. - Compliance With the Reimbursable Cost Manual (2021-S-21) 180-Day Response
To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21-response.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfTransformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2024-S-19) 180-Day Response
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19-response.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfComptroller DiNapoli Releases School Audits
… completed audits of the Madison Central School District and the Starpoint Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, training local officials, assigning …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… a strong agenda for New York State in 2014. His leadership and vision have pushed New York in a positive direction. Over … comprehensive reforms to the state’s budget process, debt and capital planning. Despite a stronger national and state economy, many municipalities across New York face …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressOpinion 2002-4
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (authority to use town monies to dredge a … privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures (appropriation of current funds to pay for … funds for dredging) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (assignment of additional duties - dredging) TOWNS …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 92-45
… -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL … Whether the emergency rescue and first aid squad of a fire district fire department may …
https://www.osc.ny.gov/legal-opinions/opinion-92-45IX.7.D Cost Allocation – IX. Federal Grants
… The implementation of project cost allocations based on payroll data helps facilitate an equitable, and timelier, allocation of payroll costs across various federal projects. In addition, … The implementation of project cost allocations based on payroll data helps facilitate an equitable and timelier …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7d-cost-allocationIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesOptional Service Credit Purchase Payments – Enhanced Reporting
… Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” button. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsEnhanced Reporting – Enhanced Reporting
… features that you use to report employees earnings and days they worked to NYSLRS …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be reported to … to wait until an investigation has been completed and/or forwarded to an investigative agency before notifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets