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All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal Reports (CFRs) are … the two fiscal years ended June 30, 2010. Background All Services, located in Fresh Meadows, New York, provided … To determine whether the costs reported by All Services for Kids Inc All Services on its Consolidated …

https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manual

Whitestone School for Child Development – Compliance With the Reimbursable Cost Manual

… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …

https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manual

Comptroller DiNapoli Releases State Audits

… Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: Assessable Expenses for the … of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0

Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)

… District has accumulated more than $16.3 million in excess funds that could be used to benefit taxpayers. The excess … 2012 fiscal year. The District had $2.3 million in excess funds in the unemployment and insurance reserves. Nine of 40 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation

Hyde Park Central School District – Financial Management Practices (2012M-172)

… financial management practices for the period July 1, 2010, through March 26, 2012. We extended our scope to 2007-08 to analyze budgeting practices, fund balance … the Board overestimated expenditures by approximately $1.9 million. Expenditures were overestimated by over $4 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012m

DiNapoli Releases Municipal Audits

… Town officials have not established future plans for this cash. …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits

Fairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)

… Background The Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of … conservative budgeting practices generated $15.8 million in net operating surpluses. As a result of these operating …

https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capital

New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances

… In New York City's Financial Plan New York City Industry Tracker Dashboards …

https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances

Hancock Central School District – Financial Condition (2013M-187)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School … surpluses, which caused the accumulated fund balance to exceed the statutory maximum of 4 percent of the ensuing …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187

State Comptroller DiNapoli Releases School District Audits

… school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement (Westchester …

https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0

DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero

… gap, others may need to take a hard look at operations to find ways to cut costs to stay under the cap.” The tax cap, …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zero

Opinion 91-55

… incurred by counties, cities, towns, villages and certain school districts to specified percentages of the average full …

https://www.osc.ny.gov/legal-opinions/opinion-91-55

State Comptroller DiNapoli Releases Municipal & School Audits

… audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials … it. Of the 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors …

https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

City of Long Beach – Budget Review (B18-7-5)

… budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax levy limit because it is $3,712,839 above the limit … of a local law authorizing the City to override the tax levy limit. Key Recommendations Authorize the proposed …

https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5

City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)

… employee for 39 years. He was scheduled to retire from his position as the Director of Parks and Recreation in March … were identified that were directly related to his operation of the Department. On April 11, 2013, John … not appear to be related to the program, were payments for his family members or his own personal creditors, and other …

https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds

CUNY Bulletin No. CU-313

… Amount Campus Security Officer (Full-time) Be in Active pay status for at least 100 workdays from June 1, 2007 to November 30, 2007. $294.00 Campus Peace Officer (Full-time) … pay status for at least 522 hours from June 1, 2007 to November 30, 2007. $294.00 Campus Security Assistant …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowance

Family and Educational Consultants – Compliance With the Reimbursable Cost Manual

To determine whether the costs reported by Family and Educational Consultants on its Consolidated Fiscal Reports were properly calculated adequately

https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manual

DiNapoli Report Highlights Local Government Reliance on Federal Aid

… our schools, fixes our roads and keeps our communities safe," said DiNapoli. "But potential policy changes in … operations. In today's political climate, it's important for New Yorkers to get a sense of how much funding is at … financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aid