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Am I Required to Have an Audit?
… agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Comptroller DiNapoli Launches Academy for Local Government Officials
… State Comptroller Thomas P. DiNapoli has launched a new Academy for New York State Local Officials that will provide an enhanced training … call 1-866-321-8503 or visit: http://www.osc.state.ny.us/localgov/academy/index.htm The website has a full …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officialsThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED) … to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided preschool … from ten school districts located in Ulster, Green and Delaware counties. Ulster-Greene is reimbursed for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… December 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New … the ages of three and five years. UCP is reimbursed for preschool special education program services through … that UCP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … Aspire provides a wide range of services to children with disabilities from birth through age 21, including … reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualAccuracy of Reported Discharge Data (Follow-Up)
… cohort (i.e., the students who entered ninth grade in 2004 and were expected to graduate four years later in 2008), we … discharged were not supported with required documentation, and all 74, therefore, should have been classified as … to assess the extent of implementation, as of August 5, 2014, of the three recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed for the fiscal year 2012-13 and certain … 2013, Whitestone reported approximately $2.3 million in reimbursable costs for the programs. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… $869,436 in reimbursable costs on its CFR for two rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… today. This figure affects tax cap calculations for all counties, towns, and fire districts, as well as 44 cities …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… presented accurately since it provides the basis for the State's Federal Single Audit. Furthermore, accurate … is essential since this information is used by the State’s auditor/consultant engaged to determine which Federal … calculate the CMIA interest liabilities, and to review the State's administrative and Federal funds cash management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsExtended School Day Program
… if the State Education Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the terms and conditions of the contracts …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programState Comptroller DiNapoli Releases Municipal Audits
… fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal-year end 2018. While budget-to-actual results were generally … for the project were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… New York State Comptroller Thomas P. DiNapoli and the New York State Police announced the arrest of Village … . “My thanks to Tioga County District Attorney Kirk Martin and the New York State Police for their partnership in … is scheduled for August 5. The charges filed in this case are merely accusations and the defendant is presumed …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageDiNapoli: Former Clerk Padded Her Pay With Town Funds
… the arrest of Jordan Green after an investigation and audit found that she paid herself thousands of dollars in … of DiNapoli's partnership with the New York State Police and Essex County District Attorney Kristy Sprague. "Ms. Green … Green also directed more than $1,000 in town funds to pay medical contributions instead of making deductions from her …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsSelected Wage Investigation Procedures
… and child labor, help improve working conditions for adults, minors, and individuals with disabilities. … amounts assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as … critical in promoting compliance and in recovering amounts for aggrieved workers. The Department reported collecting $31 …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresState Comptroller DiNapoli Releases Municipal Audits
… surplus funds will be used and the timeframe for doing so. In addition, the unrestricted fund balance grew to $2.4 … idle without a specific purpose to benefit the town is not in the public’s best interest. Laurens Fire District – … an independent audit of its 2019 records, as required by law, or provide for an annual audit of the treasurer’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Court-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
… had a fiduciary duty to the estate and to the decedent’s son, the sole beneficiary of his father’s will. New York law … the value of the estate’s assets. In 2009, the decedent’s son retained an attorney and filed a motion in the …
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementDiNapoli Expands Anti-Corruption Initiative
… State Comptroller Thomas P. DiNapoli today announced that he … and created a new Division of Investigations to build on efforts which resulted in 30 arrests and the restitution … Comptroller’s office in 2011, he was chief counsel to the state Inspector General, an assistant attorney general in the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs created …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climb