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DiNapoli: State Needs to Improve Oversight of Child Care Grants
… The Office of Children and Family Services (OCFS) failed to adequately oversee the use of child care stabilization grant funds received during the … locally. "In response to the detrimental impact of the pandemic on the child care sector, federal grants … The Office of Children and Family Services OCFS failed to adequately …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsOpinion 2002-13
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire departments' annual fund-raising drive) INSURANCE LAW … Whether foreign fire insurance tax monies received by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13New York's 529 College Savings Program Turns 20
… college savings investment tool, is marking 20 years of helping New Yorkers save for higher education, according … Thomas P. DiNapoli. He reflected on the tremendous growth of the plan and urged New Yorkers to sign up before the end of the year and take advantage of the tax benefits that may …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20DiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for non-capital purposes, leaving critical highway and bridge projects at increased risk as the state faces fiscal … Money in the Dedicated Highway and Bridge Trust Fund continues to be diverted for noncapital …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtState Comptroller DiNapoli Releases Audits
… Assistance (OTDA): New York State Supplemental Payments (SSP) Made to Deceased Individuals (2016-BSE7-01) OTDA administers the New York SSP, which provides a supplemental benefit to Supplemental … state residents. Auditors found OTDA processed 553 SSP payments totaling approximately $42,000 to 78 individuals …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… counties. We audited the Special Education Itinerant Teacher (SEIT) program. During the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualDiNapoli: 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 529 College Savings Program accounts tax deductible* but now lower fees, … Not only are contributions to New Yorks 529 College Savings Program accounts tax …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsCase Management
… submit monthly invoices for reimbursement of expenses. All client intakes, assessments, contacts, case notes, and client wait lists are recorded in DFTA’s Senior Tracking, … needs received services first. For example, a 96-year-old client with a mobility impairment and other serious medical …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementSexual Offender and Management Treatment Act Program
… Key Recommendations None Other Related Audits/Reports of Interest Office of Mental Health: Selected Employee Travel Expenses (2012-S-76) Office of Mental Health: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programRivendell School – Compliance With the Reimbursable Cost Manual
… rates. Work with Rivendell officials to help ensure their compliance with Manual provisions. To Rivendell: Ensure that … of Interest Whitestone School for Child Development: Compliance With the Reimbursable Cost Manual (2014-S-38) Institutes of Applied Human Dynamics: Compliance With the Reimbursable Cost Manual (2014-S-39) …
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
… 2014, CUNY SPS offered 15 degrees (nine bachelor’s and six master’s) as well as a number of certificate programs. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesOversight of the Farm-to-School Program
… relationships between schools. The Program is intended to connect schools with local farms and food producers, … for 17 contracts either lacked sufficient documentation to support expenses paid or were not authorized under the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programMama Program, LLC – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … identified $95,562 in reported costs that did not comply with the requirements in the RCM and recommend that such … costs for pension contributions that did not comply with the RCM’s requirements; $6,336 in ineligible OTPS costs …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOpinion 99-9
… and tuition expenses of its city attorney for attending a course at a conference for municipal officials that relates … legal education ("CLE") credit for attending the course, if the cost to the city is the same irrespective of … in addition to fees payable by others who attend the same course. Such additional tuition may be paid as part of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Western Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… Audit Objective Did the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) and Corporation management adequately plan and monitor financial … Did the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …
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-paymentComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… to pay for personal expenses, including renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE pleaded … the supervision of Assistant D.A.s Michael Ohm (Deputy Chief of the Rackets Bureau), Judy Salwen (Principal Deputy …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudLegislative Travel and Per Diem Expenses – Senate
Total Travel and Expenses Paid through January 2024
https://www.osc.ny.gov/files/reports/excel/01-08-2024-senate-expenses.xlsx