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Sexual Offender and Management Treatment Act Program
… 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which established the civil … SOMTA. The SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or … Center, to provide treatment and living quarters for these offenders. Key Findings We found direct costs …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … 9.2% and 7.8% growth respectively, with the population in all five boroughs increasing overall more than it did in the …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityAC3259S, 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.pdfTravel FAQs
… receipt for each trip, or can I use a prepaid mass transit card which would result in a receipt only for the initial … from the EZ Pass statement that I attach to my expense report? What information can I remove from a receipt? Can I … day. Is this allowable? Can I still submit an expense report if it’s been more than 30 days after the end of the …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsOpinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13DiNapoli: State Needs to Improve Oversight of Child Care Grants
… stabilize their operations and retain their employees, in 2021 the American Rescue Plan Act and the Coronavirus … provided federal grants that OCFS administered locally. "In response to the detrimental impact of the pandemic on the … and Family Services.” OCFS received over $1.4 billion in aid from the federal government to support child care …
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
… Background ATC was incorporated June 2000 in the State of New York as a for-profit organization, and is approved by … with disabilities who are between three and five years of age. ATC operates in New York City (excluding Staten … documented pursuant to the Manual. Section 4410-c of the Education Law requires the State Comptroller to audit …
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
… by the Department of Transportation and day-to-day staff expenses at the Department of Motor Vehicles. Typically, staff expenses and snow and ice removal costs are regarded as … costs of state operations and maintenance, not capital expenses. The proposed Executive Budget for SFY 2014-15 …
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
… Plan has different investment options and higher fees and expenses as well as financial advisor compensation. Launched … costs including tuition, certain room-and-board expenses, books and supplies. There are more than 790,000 … has paid out more than $1.2 billion for college-related expenses to Direct Plan account holders. The Advisor-Guided …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services … public policy and service issues for the aging. As of 2021, there were over 1.9 million adults aged 60 and older …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementNew York's 529 College Savings Program Turns 20
… and state taxes as long as the funds are used to pay for expenses at eligible post-secondary institutions. New York’s … Advisor-Guided Plan has different investments, fees and expenses from the Direct Plan as well as financial advisor … requested data, including Legislative travel and per diem expenses. *May be subject to recapture in certain …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Rivendell School – Compliance With the Reimbursable Cost Manual
… programs, a Preschool Special Education Itinerant Teacher (SEIT) Program to children with disabilities between the ages of three and five years. … identified $536,449 in reported costs that did not comply with Manual requirements and recommend such costs be …
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 …
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
… Manual (CFR Manual). The audit focused primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended … claimed on the CFR; and $1,429 in unsupported depreciation expenses. Key Recommendations To SED: Review the recommended …
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
… monitor in-house maintenance expenses but, rather, relies on each facility or office for accurate reporting. Department …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded for the period January … segregate financial duties and instead assign them all to the Treasurer. The Board does not conduct an annual audit …
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
… or check, depending on the preferred payment method in the employee’s payroll information in the SFS. OSC’s Bureau of Payroll Services issues periodic … numbers will delay payment and will require reprocessing in the form of a check. If an employee has separately …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentOpinion 88-19
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to maintain an action in a matter which does not affect it in its corporate character or in which it has no interest as an organ of local government (see Town …
https://www.osc.ny.gov/legal-opinions/opinion-88-19