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Opinion 2005-6
… take place in the auditorium of the parochial school, is entirely secular in nature, and that the speakers are … associations or undertakings. Article VIII, §1 is applicable even if the private activity is not undertaken for profit and serves a laudable purpose …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6DiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotPerformance of Duty Disability – State University Police Plan
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may have. Notice of Occurrence … 1 2 3 5 and 6 members covered by Section 383d Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1823/performance-duty-disabilityDiNapoli: Regional Land Banks Fighting Urban Blight
… recovery in the areas most heavily impacted by the foreclosure crisis. Over time, with adequate funding, these …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center … these incentives. Also during this period, ECMCC offered a bonus program for all MC employees and paid 80 employees a … did not properly administer and monitor its incentive and bonus programs, resulting in $76,254 in incentive payments …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… report - pdf] Audit Objective Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board … and awarded projects and monitored the performance of the businesses that received financial benefits. Key … evaluate and approve projects and monitor the performance of businesses that received financial benefits. Specifically: …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated … with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City Department … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) … Department: IncludED Educational Services, Inc. - Compliance With the Reimbursable Cost Manual (2010-S-59) …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) and Special Class in an Integrated Setting (SCIS) preschool programs to children with … These ineligible costs included $22,139 in personal service costs and $594,767 in other than personal service costs. Among the disallowances we identified were: …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… The ineligible costs included: $172,460 in personal service costs, which consisted of $164,502 of offsetting … not included in the calculation of the tuition rate of the integrated program and $7,958 in ineligible bonuses; and $5,326 in other than personal service costs, which consisted of $3,358 in ineligible food …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal … fiscal year ended June 30, 2013. Background Astor, a not-for-profit organization located in Rhinebeck, New York, … the ages of three and five years. Astor is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualTown of Spencer – Procurement (2025M-100)
… [read complete report – pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) and officials seek … Period January 1, 2023 – September 30, 2024 We extended the audit period through April 25, 2025, to analyze a … Did the Town of Spencer Town Board Board and officials seek …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Midway Fire Department – Disbursements (2026M-11)
Did the Midway Fire Department Department Board of Directors Board ensure disbursements had adequate supporting documentation were for appropriate purposes and were properly approved
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Town of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… [read complete report – pdf] Audit Objective Did the Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … managing and controlling town finances and reduce the risk of misappropriation, theft or clerical errors that can lead …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… $802,912 in claimed costs (including $610,507 in personal service costs and $192,405 in other-than-personal-service costs) because they were ineligible per the Manual. … Park; $1,620 at a cigar store; and $369 at Victoria's Secret. Although the former Executive Director eventually …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… 1, 2015 to December 31, 2016, the courts ordered the installation of 1,084 IIDs for offenders under Probation’s …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/oversight-persons-convicted-driving-while-intoxicated-followStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kew Gardens SEP, … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … for-profit organization that is authorized by SED to operate Preschool Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualHelping Hands School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Helping Hands … covered the fiscal year ended June 30, 2014. Background To determine whether the costs reported by Helping Hands … SED’s requirements for reimbursement. Key Recommendations To SED: Review the disallowances identified by our audit and …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manual