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Controls Over Capital Improvements at City-Owned Homeless Shelters
… of Social Services, is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Agencies Bulletin No. 2386.1
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program are … Scientific & Technical Services BU05 Background: Pursuant to a side letter contained in the 2021-2026 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Cato – Supervisor’s Records and Reports (2025M-141)
… on AFR non-filers and the Town’s current AFR filing status can be found on OSC’s website at …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March … be made in the best interest of taxpayers. One method for ensuring that goods and services are acquired in a … quality goods and services at the lowest possible cost. For example, using formal competitive bids, obtaining written …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140State Agencies Bulletin No. 2417
… approval is received, agencies submitting Miscellaneous Payment Files may enter corrections for rejected file …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 91-36
… readily accessible to the subdivisions from which the park land fees were received. The agreement must include … inconsistent therewith. We have been asked whether park land fees imposed upon subdividers by a newly incorporated … in lieu of requiring the setting aside of park land in the subdivision itself. Section 7-730(1) provides …
https://www.osc.ny.gov/legal-opinions/opinion-91-36State Agencies Bulletin No. 1037
… A transition period will occur between now and the end of the calendar year to allow agencies and OSC to change … up to three years, three months and fifteen days after the end of the tax year. While agencies should continue any … if wages from a prior year are repaid. As part of year end processing, OSC will issue a Credit Statement to any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1037-taxation-recovered-salary-overpaymentsOpinion 90-47
… ( Mathis v State , 140 Misc 2d 333, 531 NYS2d 680 [1988], re: §17; Spitz v Abrams , 123 Misc 2d 446, 473 NYS2d 931 [1984], affd 105 AD2d 904, 482 NYS2d 68, re: §17; Hassan v Fraccola , 851 F2d 602 [2d Cir 1988], re: §18). In other words, the plain language of both sections …
https://www.osc.ny.gov/legal-opinions/opinion-90-47The Arc Erie County New York - Compliance With the Reimbursable Cost Manual (2022-S-10) 180-Day Response
To determine whether costs reported by Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10-response.pdfLife Skills Home Training Tutorial Program for Preschoolers, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-37)
To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, 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 ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s37-response.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfHebrew Academy for Special Children, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-68) 180-Day Response
To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s68-response.pdfBehavior Analysts of New York, LLC - Compliance With the Reimbursable Cost Manual (2019-S-35) 180-Day Response
To determine whether reported costs submitted by Behavior Analysts of New York, LLC on its Consolidated Fiscal Reportwere allowable, properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s35-response_0.pdfChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47) 90-Day Response
To determine whether the costs reported by Children’s Unit for Treatment and Evaluation on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s47-response.pdfNYSARC, Inc. – NYC Chapter (School-Age Program) Compliance With the Reimbursable Cost Manual (2017-S-82) 90-Day Response
To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s82-response.pdfNew York Therapy Placement Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-87) 90-Day Response
To determine whether the costs reported by New York Therapy Placement Services, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s87-response.pdfClinical Associates of the Finger Lakes - Compliance With the Reimbursable Cost Manual (2014-S-61), 90-Day Response
We conducted an audit of the expenses submitted by Clinical Associates of the Finger Lakes (CAFL) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s61-response.pdfThe Network for Children’s Speech, Occupational & Physical Therapy, LLC - Compliance With the Reimbursable Cost Manual (2017-S-79)
To determine whether the costs reported by The Network for Children’s Speech, Occupational & Physical Therapy, LLC on its Consolidated Fiscal Reports ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s79.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfState Agencies Bulletin No. 1679
… Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest