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Programs for Little Learners – Compliance With the Reimbursable Cost Manual
… service costs, which consisted of $41,298 in health insurance costs for salaried employees that were not proportionate to the health insurance costs for hourly employees, $11,917 in compensation … the Program, and $433 in agency administration costs for life insurance that were incorrectly reported as direct costs …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualProtection of Child Performers (Follow-Up)
… Purpose To determine the extent of implementation of the two … 4-A of the State Labor Laws, which were established to protect child performers whose interests and well-being during employment may be vulnerable to exploitation. The Unit facilitates compliance through the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followProblem Gambling Treatment Program (Follow-Up)
… providers of other addictive disorder treatment and mental health services about problem gambling treatment services. Our initial audit report, issued February 5, 2019, sought to determine whether OASAS had sufficient … a comprehensive needs assessment or social impact study to identify the number or location of individuals in …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… Impacts from the recently enacted federal budget law, upcoming appropriations for federal fiscal year 2026 and … 2025 risk undermining the strength and competitiveness of New York’s higher education sector and the social and … billion, second only to California. Provisions in Public Law No: 119-21, enacted in July, will impact college …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… New York City is projecting a surplus of $3 billion for … released today by State Comptroller Thomas P. DiNapoli. “New York City’s budget is balanced for next year and the … forecast. Over the past year, the city has identified new agency needs averaging nearly $1.3 billion annually …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearMineola Union Free School District – Competitive Quotations (2015M-313)
… orders. Key Recommendations Develop written procedures for making purchases that are not subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… May 16, 2014. Background The Halcottsville Fire Department is a volunteer organization located in the Town of … $28,000. Key Findings The bylaws do not specify who is responsible for approving bills for payments and for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Village of Homer – Purchasing and Credit Cards (2017M-112)
… was to assess controls over purchasing and credit cards for the period March 1, 2015 through April 13, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2017-18 fiscal year total approximately $3.9 million. …
https://www.osc.ny.gov/local-government/audits/village/2017/09/08/village-homer-purchasing-and-credit-cards-2017m-112Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… the Board adopted budgets with reasonable estimates and reserves were used for their intended purposes. Key … the District’s six reserves, two were not used as intended and appear to be overfunded. Key Recommendations Adopt budgets with realistic estimates and discontinue the practice of appropriating fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4A Message From Comptroller Thomas P. DiNapoli – State University Police Plan
… As a member of the New York State and Local Retirement System (NYSLRS), you are covered by a … benefits. This publication explains some of those benefits and the services available to you as a member of our system, … you will receive at retirement if you meet the service and age requirements (service retirement benefits); Benefits …
https://www.osc.ny.gov/retirement/publications/1823/message-comptroller-thomas-p-dinapoliDiNapoli: New Jersey Man Pleads Guilty to Embezzling From a Decedent's Estate for Which He Was Court-Appointed Administrator
… DiNapoli, United States Attorney for the Southern District of New York, Geoffrey S. Berman and Philip R. Bartlett, Inspector-in-Charge of the New York Office of the U.S. Postal Inspection Service ("USPIS") announced … DiNapoli United States Attorney for the Southern District of New York Geoffrey S Berman and Philip R Bartlett …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-new-jersey-man-pleads-guilty-embezzling-decedents-estate-which-he-was-court-appointedComptroller DiNapoli Releases State Audits
… and procedures and maintained sufficient monitoring systems. However, auditors did identify areas where DANC … and procedures and maintained sufficient monitoring systems …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsReporting Regulations 315.2 & 315.3
… (a) As used in this Part, the term employer shall mean the State, a participating employer, and any other unit … or agreeing to make contributions to the retirement system on behalf of its employees. (b) The term employee shall mean an individual performing services for the employer for …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153East Islip Union Free School District - Financial Condition Management (2020M-24)
… of $5.1 million (4.7 percent) per year. Over the last four completed fiscal years, the District reported unassigned fund … fund balance exceeds the statutory limit by up to 4.2 percentage points. Key Recommendations Review the … financial plan to maintain an unassigned fund balance at a level that complies with the statutory limit. Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementUnity House of Troy – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. Unity is reimbursed for preschool special … in personal service costs (including $312,543 in salary and fringe benefits and $9,715 in severance pay). …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2218
… Assigned to carry a firearm; and Successfully completed all agency-directed firearms safety and proficiency training … has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the effective date of the payment, all retroactive adjustments will be paid in the most current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe … Metropolitan Transportation Authority—Long Island Rail Road – Rolling Stock Programs Department – Selected Aspects … The Long Island Rail Road LIRR needs to do more to properly prepare for severe …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesTown of Colesville – Procurement (2023M-92)
… officials used a competitive process to procure goods and services. Key Findings Officials did not always use a competitive process when purchasing goods or services and some officials were unfamiliar with the Town’s … $170,575. Key Recommendations Comply with Board policies and statutes when procuring goods and services. Retain …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92DiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has … as mental health services. However, funding sources for many of these programs remain unidentified in the out-years … when compared to the pre-pandemic budget plan. While many of these new programs and services will help address the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicEast Rockaway Union Free School District – Purchasing (2015M-253)
… July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of … East Rockaway Union Free School District Purchasing 2015M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253