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Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring … implemented. Division of the Budget (DOB): Quality of Internal Control Certifications (2015-F-7) In 2012, auditors … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the campuses. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsParticipation in the Program – Contribution Stabilization Program
… 110 State St Albany, NY 12244-0001 Your withdrawal from the program is subject to review and approval by NYSLRS. Withdrawal will take effect in the fiscal year billing cycle …
https://www.osc.ny.gov/retirement/employers/csp/participation-programYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… a full three months of active working days are reflected on the ROA. For example, if you take a 2-week vacation, …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesComptroller DiNapoli Releases School Audits
… District , Cortland City School District , Fort Edward Union Free School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited … budget complies with the tax levy limit. Fort Edward Union Free School District – Financial Condition (Washington …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Storrs, a former fire chief and treasurer, pleaded guilty in connection with the theft of more than $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “Instead of safeguarding fire department … Storrs a former fire chief and treasurer pleaded guilty in connection with the theft of more than $101000 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentOpinion 95-1
Whether the city is responsible for paying the cost of these benefits in the event the agency has insufficient funds to cover the cost
https://www.osc.ny.gov/legal-opinions/opinion-95-1DiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… County District Attorney’s Office for their diligent work on this case.” DiNapoli’s office and the New York State …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentDiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… cash withdrawals from town bank accounts, took cash back on checks made out to the town, and kept for himself cash …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… “The defendant abused her position to treat herself to video rentals, gifts, groceries and spending money,” DiNapoli … card to make $2,230 in purchases for herself, ranging from video rentals to hair accessories. She also attempted to …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townXII.8.D Contract Assignments and Sureties – XII. Expenditures
… from a joint custody account. For more information on these liens, please refer to Section 9.C - Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… be submitted using the contact information below. Once a decision on criticality and/or the ability to make the … OSC will contact the Business Unit and discuss the decision. If the Bureau of State Expenditures decides to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in Watertown that serves … Arc-JSLC is authorized by SED to provide Preschool Special Class (over 2.5 hours per day) and Preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualAccessibility for People With Disabilities (Follow-Up)
… nearly 350,000 acres across 11 regions. As part of its mission, Parks works to provide universal access to safe … Parks had not actively incorporated accessibility into its processes for maintaining and operating its parks. … in the initial report; however, more work needs to be done. Of the initial report’s three recommendations, one has …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… assets, you can help avoid the unexpected, such as sudden road or building closures or cost overruns. Benefits of Capital Planning … of maintaining existing assets versus acquiring new assets; Develop a structured approach for making …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsHeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… program, and two subsidiaries: St. Vincent’s Services and Wellness Inc. Key Findings For the three fiscal years ended … should have been allocated to HeartShare’s fixed-fee and Wellness Inc. programs; $118,199 in ineligible compensation …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of … With the Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost … To determine whether the costs reported by Infant and Child Learning Center The Research Foundation for the State …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its Consolidated Fiscal Reports (CFRs) were … Manual (RCM). The audit covered expenses reported on the Center’s CFR for the fiscal year ended June 30, 2014, and … whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) … for the audited cost-based programs. In addition to the SC and SCIS programs, Hebrew Institute operated two other SED …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… (Manual). The audit covered expenses claimed on FSK’s CFR for the fiscal year ended June 30, 2014, and certain expenses … the two fiscal years ended June 30, 2013. Background FSK is an SED-approved not-for-profit special education provider … education services to children with disabilities who are between the ages of three and five years. FSK is …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manual