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2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfNew York City Budget Balanced But Economic Risks Have Grown
… the local economy. The city increased the general reserve for FY 2020 to $1.15 billion, while maintaining the … balance of nearly $4.6 billion. Despite a balanced budget for FY 2020, city officials project budget gaps of $3.5 … in FY 2022 and $3.1 billion in FY 2023. The budgets for these years includes reserves of $1.25 billion that, if …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownSUNY Maritime College Review of PCard Transactions and TCard Expenses
… select purchases made on State-issued Procurement and Travel credit cards, along with travel expenses made by SUNY … and the Office of the State Comptroller (OSC) Travel Manual guidelines. Background Certain Maritime employees are …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … as needed. Other Related Audit/Report of Interest State Education Department: The Network for Children’s …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its … a New York City-based for-profit organization authorized by SED to provide preschool Special Education Itinerant … Therapy and pays for its services using rates established by SED. The rates are based on the financial information that …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the three fiscal years ended June … determined CTN did not disclose related-party transactions with Vector Management Solutions, Inc. on its CFR, as …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its … The audit covered the expenses reported on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two fiscal years ended June 30, 2014. Background SLCD …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on Books and Rattles’ CFRs for the two fiscal years ended June 30, 2013. Background Books and Rattles is a New York City-based for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-23
… 303, Long Term Care Insurance, for employees represented by the New York State Court Clerk Association Affected … 303 Long Term Care Insurance for employees represented by the New York State Court Clerk Association …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtEligibility, the Benefit and Filing – Career Plan
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 … five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingCUNY Bulletin No. CU-415
… the agency must update the affected positions associated with the job codes listed below to reflect the change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programOpinion 99-15
… PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority to provide solely because property not served by water or … SEWERS AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not … or sewer system) VILLAGES -- Powers and Duties (authority to provide real property tax exemptions when property not …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 92-50
… the adoption of local laws on or after September 1, 1953. With respect to the scope of the pre-emption under section … is not the lowest responsible bidder, would be in conflict with the requirement in General Municipal Law, §103 to award … authorizing a price preference for certain products made with significant recycled content; Pacificorp v City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97 - 12
… before the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … material benefit accrues to the officer or employee as a result of the contract (General Municipal Law, §800[3]). In … §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). In …
https://www.osc.ny.gov/legal-opinions/opinion-97-12Opinion 96-1
… GENERAL MUNICIPAL LAW, §6-g(13): If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital reserve fund, or by the … for the purchase of real property would not be subject to consent of the State Comptroller. You ask whether approval …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2000-6
… service award program for a village fire department rests with the village (see also 1990 Opns St Comp No. 90-57, p … , supra. In Wilcox, however, the Appellate Division quoted with approval a passage from the decision of the court below …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 2002-13
… fire department, and to pay for expenses in connection with the fire department's annual fund-raising drive (see … also authorize expenditures of such monies in connection with firefighter fund-raising activities (see 1979 Opns St Comp No. 79-627, p 120). Based on the foregoing, with respect to the expenditure of foreign fire insurance tax …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Selected Aspects of Travel Expenses
… Bridges and Tunnels were necessary and properly documented for business purposes. The audit covers the period January 1, … support. The MTA issues policies, procedures, and rules for its staff to follow. MTA’s Board approved an All Agency … procedures consistent with this policy instruction for the recording and claiming of reimbursement for eligible …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expenses