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Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22) 180-Day Response
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22-response.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44) 30-Day Response
To determine whether the costs reported by E&D Children Center, Inc. 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 Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44-response.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44)
To determine whether the costs reported by E&D Children Center, Inc. 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 Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44.pdfAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual (2022-S-48)
To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s48.pdfSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-36)
To determine whether the costs reported by Small Wonder Preschool, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s36.pdfKids First Evaluation & Advocacy Center - Compliance With the Reimbursable Cost Manual (2021-S-12) 180-Day Response
To determine whether the costs reported by Kids First Evaluation & Advocacy Center 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-2022-21s12-response.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … (RCM). The audit covered expenses reported on CSC’s CFR for the fiscal year ended June 30, 2014. Background CSC, a not-for-profit organization located in Jericho, New York, is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids in Action of Long Island, Inc. (Kids in Action) on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualDiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the … the most effective use of these funds. Child care is vital for thriving communities, and enhanced controls and … government to support child care stabilization grants for which child care providers could apply. OCFS awarded the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsVI.1 Budget Control – VI. Budgets
… Control or KK at the Statewide Appropriation Segregation and Project level of detail …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlCity of Johnstown – Information Technology (2020M-127)
… awareness training. Have a complete and accurate IT asset inventory. Properly manage user accounts or ensure unneeded …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-information-technology-2020m-127DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The New York Daily News today published an op-ed from New York State Comptroller Thomas P. DiNapoli, Citizen … The PCFP will strengthen democracy, enable more candidates from diverse backgrounds to run for office, and create deeper … funds based on those individual, small-dollar donations from their constituents. The PCFP is intended to level the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Holbrook. Empowering Minds provides preschool special … reported on the CFR must comply fully with the guidelines in SED’s RCM regarding eligibility and documentation … ended June 30, 2015, Empowering Minds reported $235,364 in reimbursable costs for Special Education Itinerant Teacher …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualOpinion 91-61
… Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service … under General Municipal Law in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli: Local Sales Taxes Jump 49.2 Percent in Second Quarter
… The second change, the marketplace provision, now requires online marketplace providers, such as eBay and Etsy, to … behavior by reducing in-person purchases and increasing online shopping. Regionally, the percentage of taxable sales … had relatively high percentages of revenue from online vendors, as did Putnam County. Such counties likely …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-sales-taxes-jump-49-point-2-percent-second-quarterOpinion 92-34
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … the Justice Court Fund in the State Comptroller's Office. You have inquired with respect to the mandatory parking … one of section 1809-a provides: The provisions of any other general or special law notwithstanding, whenever, …
https://www.osc.ny.gov/legal-opinions/opinion-92-34New York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to a follow-up report … Thomas P. DiNapoli. No age segment under the age of 50 showed an increase. The number of older incarcerated … of the state’s 31,262 incarcerated individuals were 50 and above in March 2021. Thirteen years earlier, just 12% …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingOpinion 91-56
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … things, accounts payable and contractual obligations. You ask whether the term "liabilities", as used in section … inconsistent with the provisions of, among other things, any general law, the provisions of title 30 shall be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56