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President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… $771,000 in public funds by falsifying business records for The Gingerbread Learning Center, Inc., a pre-school … "Diverting money meant to aid children with specials needs is simply reprehensible," State Comptroller Thomas P. … DiNapoli and his office for assisting with this case, and I commend ADAs Gregg Brown and Andrew Botelho for their …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to … and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY … disaster recovery initiatives, as outlined in the State of New York Action Plan for Community Development Block Grant …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsOpinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsIX.8 Federal Grant Refunds – IX. Federal Grants
… including audit disallowances, should be credited back to the appropriation/segregation (provided the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTidal Basin Government Consulting, LLC
… Tidal Basin $24.1 million, which included $22.5 million for professional services and $1.6 million for travel expenses. Background The Division’s mission is to provide leadership, coordination and support to … justified without designating the Tidal Basin consultants’ official stations or maintaining and reviewing the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… DEP to review during the After Hours Variance application screening process. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeState Agencies Bulletin No. 2248
… Expanded Duty Pay, and to provide agencies instructions for submitting payments not processed automatically. Affected … been paid by multiple agencies in the same Employee Record Number since the effective date of the increase, all … or Institution Pay Period 10L, agencies must report the adjustment amount for earnings codes such as OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Hazardous Duty Pay and to provide agencies instructions for submitting payments not processed automatically. Affected … Supervisors Unit whose principal place of employment is in New York City, or the county of Nassau, Rockland, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midOpinion 89-7
… individuals. This Office has expressed the opinion that payment of additional compensation to a public officer beyond … see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideMonitoring of Homeless Data
… of people experiencing homelessness in the United States, with 103,200 homeless individuals. Further, New York State … homeless shelter costs as ranging from $2–2.2 billion for the calendar years within our audit scope. Twice a year, … System (HMIS) Data Standards, which establish guidelines for the type of information organizations must collect on …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataDiNapoli: NYC Tax Collections Stronger Than Anticipated
… development could trigger an economic setback, Mayor de Blasio and the City Council have increased the city’s …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedState Agencies Bulletin No. 2272
… Purpose: The purpose of this bulletin is to notify agencies of a change to the AC230 processing schedule and to introduce a new Agency AC230 Worksheet for completion of Form AC230, Worksheet for Paycheck … The purpose of this bulletin is to notify agencies of a change to the AC230 processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeCOVID-19 Pandemic Small Business Recovery Grant Program
… in New York are small businesses employing fewer than 100 people. Specifically, 98% of businesses have fewer than 100 employees, and 93% have fewer than 25 employees. Based on … drivers)—receiving a significant percentage of the total dollars spent. Rideshare drivers received $184,493,238 or …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 95-11
… Civil Service Law as head of a village police department is not a "permanent full-time head of the police department" … Civil Service Law as head of the village police department is entitled to salary increases pursuant to the provisions of … base salary of the permanent full-time police officer who is a member of a negotiating unit and who is the highest …
https://www.osc.ny.gov/legal-opinions/opinion-95-11IX.6.A Drawdown Overview – IX. Federal Grants
… Prior arrangements have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal … government of disbursements eligible to be financed with federal grant funds. Most federal grants drawn by OSC … Prior arrangements have been made with most state agencies to have OSC act as agent for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewDiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized
… New York state is failing to promote and increase use of a key system designed to assist people with disabilities … Thomas P. DiNapoli. The audit found that the state Office of Mental Health (OMH), which oversees the New York … their contracted employment service providers, make use of the system — and better serve New Yorkers with …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilizedDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… putting some of the funding at risk. Because there is a deadline on using federal COVID-19 funds, delays in … crisis,” DiNapoli said. “We need every dollar available for housing needs in our state, particularly those that can … Aid, Relief, and Economic Security Act of 2020 (CARES Act) with a HUD-HCR funding agreement through 2026. $120 million …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingXII.5.K Federally Reportable Payments – XII. Expenditures
… for each unfiled or incorrectly filed information return, up to a maximum penalty of $1.5 million. Online Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments