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Sexual Offender and Management Treatment Act Program
… Purpose To determine how civil confinement funds are being utilized. The audit covers the period April 1, 2011 to July 25, 2013. Background In April 2007, the Legislature …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programTravel FAQs
… on this topic from OSC and the Joint Commission on Public Ethics, please see Guide to Financial Operations, …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 2002-13
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual … §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli: State Needs to Improve Oversight of Child Care Grants
… (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the COVID-19 … enrollment of the provider. Alignment of Grant Use with Program Goals Although special education providers were …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015. Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is … who are between three and five years of age. ATC operates in New York City (excluding Staten Island) as well as … ATC’s expenses must comply with the criteria set forth in SED’s Manual, which provides guidance to special education …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused subsequent years' AAVs to be incorrect, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… more than three-quarters of this money is siphoned off to pay for borrowing and operating costs of state agencies, … A useful measure of the health of the fund is called pay-as-you-go, or PAYGO, which gauges the amount of cash in the fund that the state dedicates to pay for capital and operational expenses. PAYGO is an …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Comptroller Thomas P. DiNapoli today issued a reminder to New Yorkers that not only are contributions to New York's … and the Advisor-Guided Plan , sold exclusively through financial advisors. The Advisor-Guided Plan has different … grandparents and others can use the program to save money to help cover qualified higher educational costs …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsCase Management
… New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. … with certain functional limitations may be eligible for case management to ensure access to appropriate services, … of life. DFTA reported over 39,000 seniors received case management services in City fiscal year 2022. DFTA …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementNew York's 529 College Savings Program Turns 20
… are free from both federal and state taxes as long as the funds are used to pay for expenses at eligible post-secondary …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20AC3259S, Statement of Incidental and Transportation Expenses
Statement of incidental and transportation expenses.
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3259s-fe.pdfRivendell School – Compliance With the Reimbursable Cost Manual
… using rates established by SED. The rates are based on the financial information that Rivendell reports to SED on its …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to Procurement Card and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesMama Program, LLC – Compliance With the Reimbursable Cost Manual
… These ineligible costs included $26,876 in personal service costs and $68,686 in other than personal service (OTPS) costs, as follows: $32,096 in unsupported OTPS … fees and $2,483 in legal fees; $26,876 in personal service costs for pension contributions that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualOversight of the Farm-to-School Program
… safeguard the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … facility or office for accurate reporting. Department of Health - Medicaid Program: Claims Processing Activity … Medicaid recipients who were reported as discharged from a hospital, but then admitted to a different hospital within …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… records. The Treasurer did not provide monthly bank statements or reconciliations to the Board. The … as required by the Department’s bylaws. Prepare monthly bank reconciliations for all bank accounts and provide them to the Board along with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… that the appropriate employee information and chart of account information is used on the expense report. To ensure … reimbursements are deposited into the employee’s preferred account(s), agencies should ensure that employees are aware … office correctly reflects the financial institution and account(s) to which the employee wants expense reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentThe Changing Face of Post-Pandemic New York City
… Population shifts during and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … the city, largely for other parts of New York and New Jersey. Looking just at domestic migration within the United …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityOpinion 88-19
… a gift of monies from the citizens group to aid in the payment of legal fees and expenses (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19