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Opinion 99-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and … to section 77-b, pay a tuition charge imposed only on those who seek CLE credit, in addition to fees payable by … expenses pursuant to General Municipal Law, §77-b. On the other hand, to the extent there is a discrete tuition …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedAssociation for the Advancement of the Blind and Retarded – Options for People Through Services Program
… period as a result of using budgeted, rather than actual, expenses when developing its contractor reimbursement rates. … Recalculate reimbursement rates using actual expenses for future OPTS contractor billings. Periodically …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programV.3.G Product Code – V. Chart of Accounts (COA) Governance
… to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions involving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeControls Over Cash Advance Accounts
… is transferred from the State Treasury to a local bank account for use by the agency. SED was authorized to have 3 …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsComptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, particularly in the areas of project design and construction. Also, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsSelected Financial Management and Administrative Practices
… of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines. Our … for vendors annually, it did not prepare the required list of preferred vendors until 2013. Additionally, several … The NCPA’s Annual Reports to the State Comptroller did not list non-cash estate assets as required by statute. Thus, the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesXIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement
… If the former employee is doing business with the State in a new capacity, unrelated to their State work, those … helpdesk . Once access is removed, the employee’s status in PayServ and SFS changes to inactive. Although a proxy can … reimbursement claims through the Travel & Expense module in SFS. This facilitates accurate reporting of taxable and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employeesNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc.
… the fiscal years ended June 30, 2020 and June 30, 2021. In addition, we reviewed limited aspects of DHS’ claim … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan, a City-based …
https://www.osc.ny.gov/state-agencies/audits/2024/02/06/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDiNapoli Urges Parents to Open a College Savings Account for Their Children
… investment options that account owners can choose from based on risk tolerance. The Advisor Plan is for account … can contribute to the program and deduct up to $5,000 from their state taxable income, while married couples filing … The earnings portion of qualified withdrawals are exempt from both federal and state income taxes. For more …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the “Metro Center”) … She ultimately routed $3.3 million to bank accounts held by two shell companies TAPPE created, using some of the funds … key resources meant to aid children with special needs and young English Language learners. I thank District Attorney …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudState Comptroller DiNapoli Releases Audits
… Program (Follow-Up) (2020-F-5) An audit issued in February 2019 found since 2006, OASAS had not conducted a … and Administration of Public Protection Grant Programs (2019-S-21) The division’s administration and monitoring of … auditors reviewed from the three years ended Dec. 31, 2019 (of $57.3 million expended during the period), they …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsAdministration of the Contract With the Center for Urban Community Services
… of foster care. According to DOHMH officials, during the two years ended June 30, 2015, DOHMH had 164 active contracts … housing programs (costing nearly $193 million for the two years ended June 30, 2015) and the extent of this audit’s …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2010-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection … expenses for its debt incurred to finance a firehouse used in connection with providing the fire protection service … the contract is one of the expenses that may be considered in the course of negotiating the "definite sum" payable by …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… Prevention Program on the local level to ensure children with elevated blood lead levels are receiving required … years. DiNapoli’s auditors looked at children identified with elevated blood lead levels during the period Jan. 1, … visited, three were last reviewed between 2010 and 2013, with no future reviews scheduled. Only one had been cited by …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programStreet and Sidewalk Cleanliness
… DSNY officials maintain their staff know the problem areas in their districts and can plan the best use of DSNY’s … or the Mayor’s Office to effectively deploy its resources in response to Project Scorecard’s findings. While the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessDiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great Recession thanks to a wealth of locally educated young adults, a technically experienced …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an online …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… student enrollment and billing processes for the period July 1, 2011, to May 31, 2013. Background The Elmwood Village … expenses for the 2011-12 fiscal year were approximately $2.7 million. These expenses were funded with revenues of … fiscal year we compared billings totaling approximately $3.2 million for all five school districts of residence to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174