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Oversight of Juvenile Justice Facilities
… and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State … oversight of nine State-run residential juvenile justice facilities that serve court-placed youth. The nine facilities include three secure facilities, five …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesState Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … because they were unable to comply with certain grant funding requirements. In addition, project delays and project …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsPension Contribution Rates to Decrease for Fiscal Year 2015-16
… of payroll to 24.7 percent of payroll. “The state pension fund’s solid investment performance has delivered another … being felt around the country, but New York’s pension fund is well-funded, is steadily recovering and will continue …
https://www.osc.ny.gov/press/releases/2014/09/pension-contribution-rates-decrease-fiscal-year-2015-16DiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… with Attorney General Letitia James and the New York City Department of Investigations, his scheme was exposed and he … never acceptable, and offenders will always be brought to justice for their misdeeds,” said Attorney General Letitia … this straw donor scheme,” said New York City Department of Investigation Commissioner Margaret Garnett . “With today’s …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated Fiscal … the RCM and CFR Manual, as follows: $482,418 in personal service costs reported on the CFR but not supported by the …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualLivonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, … company entered into six contracts with the District while he was a Board member which resulted in payments totaling … understand the steps necessary to disclose a conflict and what constituted a prohibited conflict of interest. Had such …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Rye City School District – Payroll (2024M-2)
… overtime, and generally recorded it as salaries. As a result, residents are not being made aware of what the … monitoring overtime expenditures because they did not know how much overtime was being paid. The District also lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use Additional … in advance to process under normal business practices does not constitute an emergency. See Section 6.E - Making an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… facilities and for responding timely to complaints and inmate grievances. Our audit scope covers the period January … the State and the timely response to complaints and inmate grievances. The Commission receives more than 4,000 complaints and inmate grievances annually. The Commission employs three …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES All vendors providing goods/materials or services to New York … Statewide Vendor File in the following instances: foreign vendors (see Section 3.B - Add a Foreign Vendor to the … File of this Chapter for more information) single payment vendors ID (see Section 3.B - Single Payment Vendor Add of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationAccessibility for People With Disabilities
To determine whether the Office of Parks Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities including meeting State and federal requirements The audit covered the period January 2018 t
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… commits additional resources to the state’s reserve funds to improve long-term financial stability.” PIT … billion and initial projections by $636.4 million. All Funds spending totaled $220.5 billion, which was $11.1 … opening balance. This includes $2.35 billion of federal funds from the American Rescue Plan State Fiscal Relief …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearDiNapoli Announces Staff Appointments
… accountability (LGSA). He also announced the appointment of José Manuel Paulino to assistant comptroller for community affairs and Matt Ryan to deputy press secretary. David Hasso: … Remediation and State Payroll Services, as well as the Office of Unclaimed Funds. During his 42 years at the …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-staff-appointmentsDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… her public office and retired in Aug. 2020, is alleged to have submitted a false Record of Activities (ROAs) with … in which certain officials must record their work hours to determine if they are full-time or part-time. The information is used to calculate their service time for retirement benefits. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable … for-profit special education provider located in North Salem, New York. Kinderwise provides preschool special … in unsupported costs for supplies, and $94 for bottled water and other items for staff that were not reimbursable. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. PFLL provides preschool … June 30, 2015, PFLL reported approximately $2.3 million in reimbursable costs on its CFRs for one rate-based … fiscal years ended June 30, 2015, we identified $66,597 in ineligible costs that PFLL reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Crossroads Center … Crossroads provides preschool special education services to children with disabilities who are between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through rates set by … Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualNorth Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manual