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The Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Ulster County. FEC provides preschool special education … June 30, 2015, FEC reported approximately $1.1 million in reimbursable costs on its CFRs for the preschool Special … fiscal years ended June 30, 2015, we identified $161,956 in ineligible costs that FEC reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member … from his position as the Director of Parks and Recreation in March 2013 but resigned on November 27, 2012 when … April 11, 2013, John Whalen was charged with grand larceny in the second degree, a class "C" felony. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County … Key Recommendations Record each tax payment received in a cash receipts journal itemizing the payment date, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Opinion 2010-4
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire department an emergency first aid and rescue … squad to contract with "ambulance services," as defined in Public Health Law § 3001 (2) and (3), to provide services …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… corruption by those responsible for the care of students in need betrayed the trust of the entire school district … Office.” The defendants, Oliver Levy, 55, of Stony Point in Rockland County, and Surendra Kumar, 47, of Yonkers, were … Office and arraigned on felony charges of Grand Larceny in the Third Degree as a Crime of Public Corruption and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… LRI is a not-for-profit special education provider located in Rochester that serves students in Monroe and Wayne counties. LRI is authorized by SED to … 2020–2021 school year, LRI served 195 preschool children in the SED preschool cost-based programs. The counties that …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… of Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees (nine bachelor’s … The school’s enrollment has grown to over 2,200 students in the creditbearing programs and each year has more than …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … was charged with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun received a commitment of $1 billion to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance with State Finance Law regarding preferred …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… investment staff, but I am proud to leave the Fund in a strong position and secure in the knowledge that Anastasia is a talented and thoughtful … to advance the great work we have performed for the Fund in recent years," Titarchuk said. "I look forward to continue …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … The legislature failed to address extended vacancies in key financial positions and address deficiencies identified in previous audits. In addition, county officials filed the …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… than estimates made by the Division of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget … were nearly $10 billion higher than the previous year due, in part, to increased Personal Income Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited strong growth …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26DiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… January to September 2025 include: Each of the 10 regions in the state, including New York City, had a year-over-year increase in collections. New York City’s sales tax collections totaled … while aggregate collections for the counties and cities in the rest of the state grew by 3% ($258 million). Outside …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearShield of David – Compliance With the Reimbursable Cost Manual
… provide full-day Special Class and full-day Special Class in an Integrated Setting services to children with … June 30, 2016, Shield served approximately 276 students in the SED preschool cost-based programs. New York City … June 30, 2016, Shield reported approximately $10.3 million in reimbursable costs for the SED preschool cost-based …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualDiNapoli Appoints Government Relations Staff
… DiNapoli, Stevens was most recently the political director in New York for the Hillary Clinton presidential campaign. … Clinton. Over the years, she has held several positions in New York government and politics. She started her career in 1997 with the newly elected Congresswoman Carolyn McCarthy …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffDiNapoli Releases School Audits
… School District and the Homer Central School District . “In an era of limited resources and increased accountability, … whether the school received the services outlined in its contract with the Brighter Choice Foundation. In addition, the fee structure, based on a percentage of per …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, HeartShare reported approximately $38 million in reimbursable costs for the SED preschool cost-based programs. In addition to the SED programs, HeartShare operates several … fiscal years ended June 30, 2014, we identified $1,529,789 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manual