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Rochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… Department’s (SED) guidelines, including the Reimbursable Cost Manual (Manual). The audit covered the fiscal year ended … ten school districts in Monroe County. Monroe County pays tuition to RCN for its preschool special education services … the county 59.5 percent of the preschool special education tuition it pays. SED sets the reimbursement rates based on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Albany, New York, is an SED-approved provider of preschool special education services. During the 2013-14 … the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. SED sets the rates … reimbursement rates. Remind Spotted Zebra officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualChittenango Central School District – Audit Follow-Up (2023M-155-F)
… pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Chittenango Central School District’s (District) progress … The purpose of our review was to assess the Chittenango …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… of Review The purpose of our review was to assess the South Orangetown Central School District’s (District) progress, as of September 2025, in … The purpose of our review was to assess the South Orangetown Central School Districts District progress as of September 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fMember & Retiree E-News Archive — 2025
… to New York State’s Economy Members New Locations for In-Person Consultations November 2025 International Fraud … Members How School Employees Earn NYSLRS Service Credit In-Person Consultations Available: NYC Office Retirees … Look Up Your Retirement Online User ID Reset Your Password in Retirement Online Members NYSLRS Loans: Borrowing Against …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… to root out fraud of public funds and bring those who would defraud the taxpayers to justice." “Today’s guilty … was a New York State pensioner, who retired from the Port Authority of New York & New Jersey. Miller died in 2006, … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… of Public Works (DPW) of the city of Rensselaer, for his role in teaming with two DPW employees to divert … Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. “As Commissioner, Mr. Capuano was responsible for protecting city resources. Instead, he used his position …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicOpinion 90-22
… l , that section 117 was not applicable to municipal water utilities. Section 89- l (2) requires municipalities to file … added] Because of the above exemption for municipal water utilities and because there is nothing in section 117 which … of section 117 was not applicable to village water utilities (see also 16 NYCRR Part 91.1, which relates to …
https://www.osc.ny.gov/legal-opinions/opinion-90-22Opinion 2004-9
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Law §2803-a under the exception to competitive bidding in section 103(8) of the General Municipal Law. 1991 Opns St … Law §103(8). Section 2803-a of the Public Health Law, in pertinent part, authorizes "hospitals", under rules and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … backup procedures or provide periodic information security awareness training, and ensure network user accounts were … deposit revenues in a department bank account within 10 days of receipt or have supporting documentation for all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsRamapo Catskill Library System – Procurement (2015M-84)
… is a nonprofit cooperative public library system located in the Town of Wallkill, Orange County. The Library System serves 47 chartered public libraries in the Counties of Rockland, Orange, Sullivan and Ulster and …
https://www.osc.ny.gov/local-government/audits/library/2015/07/03/ramapo-catskill-library-system-procurement-2015m-84FOIL Subject Matter List
List of Records Maintained by the Office of the New York State Comptroller Pursuant to the Freedom of Information Law (Public Officers Law, § 87 (3)(c))
https://www.osc.ny.gov/files/help/pdf/foil-subject-matter-list.pdfReview of the Financial Plan of the City of New York, June 2021
For over a year, New York City has grappled with a catastrophic public health crisis and multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2022.pdfAssessing the Targeting of the Federal Coronavirus Relief Fund
In March and April 2020, Congress passed four stimulus bills to address the COVID-19 pandemic’s impact on the public health system and the economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/covid-19-relief-funds.pdfOversight of Student Immunization in Schools (2015-S-85)
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures to ensure New York’s
Oversight of Procurements and Loan Programs (2015-S-3)
The objective of the audit was to determine whether DANC officials provide adequate oversight of procurements and loan programs in accordance with the Public Au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s3.pdfUnclaimed Condemnation Awards
Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdfDiNapoli: Former Beekman Tax Collector Sentenced for Theft of Over $86,000
… Attorney Anthony Parisi and the New York State Police today announced that Jennifer Colucci, a former tax collector … tax payments to pay for her online shopping, groceries and car payments. She pleaded guilty to Grand Larceny in the 4 th …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-beekman-tax-collector-sentenced-theft-over-86000Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… officials secured user account access to the network and shared network folders to help safeguard personal, private … adequately secure user account access to the network and shared network folders to help safeguard PPSI. As a result, … of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and