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State Comptroller DiNapoli Releases Audits
… of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended … on insurance carriers that issue policies or contracts of automotive bodily injury insurance. Auditors found that the …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. CUTE is reimbursed for these services through rates … CUTE’s tuition reimbursement rates. Remind CUTE officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … of $106,000 as of March 31, 2012. Key Findings One void check was missing. Notation on the check register states "void at the time of issuance," …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsAssessment and Collection of Selected Penalties
… who have not paid their outstanding penalties, including referral to the Attorney General and State Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… to provide “transit services that are safe, efficient and at a reasonable cost.” To accomplish its mission, the … for each. In addition, the policies should state what type of supporting documentation and formal approvals … questionable expenses included the costs for special events, memberships, and sponsorships. Although the nature of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … financial reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and … paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementAkron Fire Department – Financial Activities (2014M-196)
… ensure that financial activity was properly recorded and reported and that Department money was safeguarded for the … 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department … Erie County District Attorney’s Office, resulting in the arrest of three other individuals. In December 2019, one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… of the Contract With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followNew York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationSelected Aspects of Discretionary Spending
… in 1984 to take responsibility, pursuant to a General Development Plan (GDP), for the development and operation of the 147 … Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3MTA Long Island Rail Road – Selected Travel Expenses (2013-S-77)
We audited selected travel expenses of the Metropolitan Transportation Authority (MTA) - Long Island Rail Road to determine whether such expenses were appropria
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s77.pdfCollege Choice Tuition Savings Program Appropriation
… (Young) – Makes an appropriation for payment of services and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text Status … Makes an appropriation for payment of services and expenses related to the administration of the …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the New York State Police today announced the indictment of former Chatham Rescue Squad Business Manager Sara Thorne, of Forest City, North Carolina, for allegedly stealing more than $17,000 from the … for those payments. Investigators found Thorne cashed out a combined 160 hours of leave in 2019 without board …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single … Social Services (DSS), is the primary agency responsible for providing transitional housing and services for eligible … fiscal oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2002-14
… concerning a village project to reconstruct a certain stream channel. After the project was completed, several … against the village (see, e.g., Konrad v Village of Valley Stream , 270 AD2d 459, 705 NYS2d 77, mot for lv to appeal … … Concerning a village project to reconstruct a certain stream channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2003-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of … preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows … in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus