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Opinion 2008-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … of obsolete, inadequate, damaged, destroyed or worn out facilities, undertaken in an existing town park district …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4State Comptroller DiNapoli Releases Audits
… sites to promote the safety of all people who visit, live, and work in NYC. A prior audit, issued in September …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… million in fees. DEC uses program cost centers to track expenses charged to the Fund to specific programs, including … for some of the remaining 27 sites. We also found some expenses charged to the Fund that did not appear to be … and document a methodology to estimate the portion of expenses to be charged to the Fund consistent with the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… paying herself an additional $6,481. Thorne had a personal credit card she used for rescue squad purchases. Rather than use the …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2021, Small Wonder served approximately 85 students in the SED preschool cost-based program. The New York City … 30, 2021, Small Wonder reported approximately $5.9 million in reimbursable costs for the SED preschool cost-based … and $49 in travel costs related to an administration law court hearing. $2,689 in staffing expenses that were in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and expenses were reasonable, adequately supported, and properly … discretionary spending complied with its guidelines and expenses were reasonable adequately suppo …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Services (DHS) is adequately monitoring the security expenses at single adult and adult family homeless shelters … DHS is responsible for monitoring shelters’ security expenses to ensure they are appropriate and in compliance … are required to: Submit annual budgets, including security expenses, to DHS for review and approval for the upcoming …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2002-14
… LAW -- Gifts and Loans (work performed on private property in connection with evaluating appropriateness of … pursuing a settlement of a claim against the village for property damage, even though work performed by the village in … channel. After the project was completed, several village property owners adjacent to the construction site reported …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2003-7
… and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed … and necessary preliminary costs, such as engineering and legal expenses, related to a capital improvement at a town … or recreational facilities to meet the needs generated by new subdivisions (see, e.g., 1991 Opns St Comp No. 91-36, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Services for Ineligible Members (2021-S-18) The New York State Health Insurance Program (NYSHIP), administered by … Plan. Auditors determined Beacon paid over $3.21 million on behalf of members who were not eligible for Empire Plan …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers to when … and deferred inflows of resources - are recognized in the accounts and reported in the financial statements. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… The state’s Office of Information Technology Services’ (ITS) lax … dollars and to protect any sensitive information stored on these devices,” DiNapoli said. “The findings in this audit … where purchased devices are first received and sent out to stockrooms around the state, said stockrooms often did …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityOpinion 99-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … model security and custodial agreements prepared by the Office of the State Comptroller pursuant to section 44 of chapter 708 of the Laws of 1992 (see Office of the State Comptroller's Financial Management Guide, …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 88-24
… approve the contract or approve payments thereunder; (b) audit bills or claims under the contract; or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… programs, preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the fiscal year ended June 30, … Ensure that all costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualOversight of Obesity and Diabetes Prevention Programs
… focused our review on the two initiatives with the highest funding during SFY 2017-18: Creating Healthy Schools and … Department expectations for the individual programs it is funding. Ensure that costs reported by the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… to pay his credit card and cell phone bills and other expenses. Snow confessed to DiNapoli’s investigators that he … gambling during this time and used the money to cover his expenses. DiNapoli recommended that department and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Jowonio School – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education provider located in Syracuse, New York. Jowonio provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… $5.9 million in reimbursable costs on its CFR for two rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… certain expenses reported on Building Blocks’ CFRs for the two fiscal years ended June 30, 2014. Background Building …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manual