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Financial Oversight of the Advantage After School Program (Follow-Up)
… of Children and Family Services (OCFS) is responsible for administering the Advantage After School Program … of activities. OCFS awards contracts to eligible not-for-profit community and faith-based organizations … the Maximum Average Daily Attendance (MADA). Contracts are for five years and range between $80,000 and $280,000 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… school year, Milestone serviced about 110 students. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Sunshine … (CFRs) were allowable and properly documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
… with administrative rights or establish written procedures for granting, verifying, changing and disabling network user … services may not be understood and the district may pay for duplicated services. Officials did not ensure the IT … compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Oversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school … State voters in November 2014, authorizing the issuance of up to $2 billion in bonds to finance improvements to … Under the Act, school districts were allocated a portion of the $2 billion based on the percentage of selected school …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at http://www.osc.state.ny.us/investigations . … The West Hurley Fire Districts …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeDiNapoli: Former Le Roy Fire Dept Treasurer Pleads Guilty in $46,000 Theft of Public Funds
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman's Benevolent Association pleaded … in the second degree. He will be sentenced on February 13 and is expected to pay restitution for the thefts, which … and forged records to cover his crimes," DiNapoli said. "I thank Genesee County District Attorney Lawrence Friedman …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-former-le-roy-fire-dept-treasurer-pleads-guilty-46000-theft-public-fundsDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… filing and official misconduct. She is due back in court on Jan. 9 for sentencing. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesNYS Common Retirement Fund Announces Third Quarter Results
… emerging opportunities.” The Fund has 37.6 percent of its assets invested in publicly traded domestic equities and 17.1 … in international public equities. The remaining Fund assets by allocation are invested in cash, bonds and …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… first quarter based on solid performance in domestic and global equities markets," DiNapoli said. “Our goal is … to grow the Fund’s long-term value in order to protect and preserve the retirement security of New York’s public … its assets invested in publicly traded domestic equities and 16.9 percent in non-U.S. and global equities. The …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionHiring Members with the Enhanced Report – Enhanced Reporting
… Hiring Existing NYSLRS Members or Retirees When hiring employees, it is … public retirement systems in New York State. If they are a NYSLRS member or retiree, you should ask them to provide their NYSLRS ID, if available. You would hire (not enroll) the employee …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportDiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… District Attorney Mary Rain and the New York State Police for their work on this case.” “By working with the town of … According to DiNapoli’s audit, Guyette recorded receipts for $115,045 in the Justice Court’s computerized database, … fighting public corruption and fraud against the state’s retirement system and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation included in our initial audit report, … Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and … in the initial audit report, having implemented the one recommendation from the initial report. … To assess the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followFinancial Condition Audits
… Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsOpinion 93-32
… local board of ethics by municipal officers and employees for purposes of obtaining information relative to potential … 18 (§800 et seq .). If so, you ask whether our request for these documents is subject to the Freedom of Information … the accounts and financial affairs of the municipality for the purpose of obtaining information relative to …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 91-37
… Parking Fines (received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) … of fines received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) … and penalties received by a city parking violations bureau for violations of section 306 (lack of inspection …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Town of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Saratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … water supply production and distribution facilities for the benefit of the municipal and commercial customers. … seven-member Board of Directors. Budgeted appropriations for 2016 totaled approximately $5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357