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Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… to non-approved SEIT sites. The ineligible costs include mortgage interest, depreciation, and other costs related to 20 sites … in the Manual. Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the East River … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently … To determine whether the costs reported by the East River …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation … for less than half of them. In addition, 12 programs with appropriations during the period totaling over $500 … had annual reports for only 15 of 173 subsidiaries linked with ESD per the State’s Public Authority Reporting …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… that provides center-based (full-day, half-day, and integrated) preschool programs and a Special Education … These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal service (OTPS) costs. Among the disallowances we identified …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education … These ineligible costs included $39,709 in personal service costs and $101,193 in other than personal service costs, as follows: $81,370 in real estate taxes. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … programs and sufficiently documented pursuant to the State Educa …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4) . About the Program Homes … Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program, which assists senior citizen … selecting LPAs and ensuring RESTORE program funds reach elderly residents from more counties and within the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (Follow-Up)
… did not fully utilize the new Department of Motor Vehicles registration suspension program, submitting only a limited … period. In 23 weeks in 2016, TBTA submitted 225 plates for registration suspension out of the 4,645 that were eligible. … As of May 15, 2017, the number of plates submitted to DMV rose to 736, out of 10,421 eligible. Finally, officials …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/selected-aspects-collection-bridge-and-tunnel-tolls-and-fees-followTown of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Greenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147City of Troy – Budget Review (B20-5-11)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … assessed and the potential realization of this revenue is contingent upon the Council’s authorization and approval … 2021. The City’s proposed budget includes a tax levy of $26,922,132. Key Recommendations City officials should closely …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11City of Lockport – Budget Review (B20-1-9)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … The total overtime appropriation in the proposed budget is $110,000 less than budgeted in 2020 and $55,000 less than projected for 2020. Also, the City is in negotiations to increase minimum staffing levels for …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9DiNapoli: Gaming Commission Slow to Collect Casino Fees
… of their gaming revenues to the state, and tribe/nation casino payments are defined in compacts. Commission officials … None of that money has been collected from the Rivers Casino & Resort, the Lago Resort & Casino, Resorts World, or the Tioga Downs Casino. In November …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… followed by the State Police at 44.2%. Pay per overtime hour averaged $61.41. This rate is almost one-third higher … the highest average hourly rate, at $85.23 per overtime hour. OMH paid the next highest, at $71.30, followed by … $67.98. The latter two agencies’ overtime pay per overtime hour went up over 61% and 51% respectively in 2022 compared …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central School … their money is being spent appropriately and effectively." Baldwin Union Free School District – Non-Instructional …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program … monitored to ensure loan recipients’ performance goals were achieved. Officials requested follow-up … for computer users. City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the … Payroll System for teachers whose pay basis code is 21P to equally distribute the employee’s wages over the academic … retroactive basis. When the Goal Balance (the amount paid to the employee) is equal to the Goal Amount (the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersDiNapoli: 22 School Districts Designated in Fiscal Stress
… vigilant that their budgets are structurally balanced to avoid fiscal problems going forward.” State and federal aid grew 42% from SY 2019-20 to SY 2023-24, increasing $6.5 billion from $15.6 billion to $22.1 billion (and accounting for 44.6% of total …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… employees). But, if you don’t, determining the number of days you’ve worked requires a different process. As of … for Your ROA You must complete your ROA within 150 days of the start of any new or subsequent term or appointment. … submitting your ROA, you decide it is not representative of the hours you generally work, you may track your time for …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesPublic Authorities
… into their legislative mandate. Each public authority is governed by a separate board of directors appointed by … without voter approval. The debt service for these bonds is usually supported by revenues of the project, such as … Public Authorities Reporting Information System (PARIS) is the online reporting system that allows public authorities …
https://www.osc.ny.gov/public-authorities