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Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
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
… 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local governments … economic growth and fund essential services may lead to challenging budget decisions ahead.” The tax cap, which first applied to local governments and school districts in 2012, limits …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Extended School Day Program
… Purpose The objective of our examination was to determine if the State Education Department (Department) … for the period October 1, 2010 through June 30, 2014 to operate an Extended School Day Program (ESD) in two New … arts and music activities during non-school hours to children who attend high-poverty, low-performing schools. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programAbout the Regulation – Reporting Elected and Appointed Officials
… is an “appointed official?” Should elected or appointed officials, who are not paid, be reported on the Standard Work … Can there be different standard work days for different officials? Are members of the New York State Legislature … Reporting Resolution? No. The requirements only apply to elected and appointed officials who are members of NYSLRS in …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-regulationFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… Attorney Kirk Martin and the New York State Police for their partnership in ensuring justice is served in this … accountable those who misuse their public positions for personal gain. I appreciate the work of Comptroller … regularly took cash out of the village’s bank account for his personal use. The withdrawals were recorded as …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageOpinion 91-23
… Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more … TOWN LAW, §176-b(10); VILLAGE LAW, §10-1006(10): A volunteer firefighter may not simultaneously be a member of … of the Legislature is first sought from a literal reading of the statute itself, giving the language its …
https://www.osc.ny.gov/legal-opinions/opinion-91-23DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… Thomas P. DiNapoli, Wayne County District Attorney Christine Callanan and the New York State Police announced … Thomas P DiNapoli Wayne County District Attorney Christine Callanan and the New York State Police announced …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentComptroller DiNapoli Releases Municipal Audits
… of Caledonia , Village of Lyons Falls , North Shore Public Library and the Town of Westerlo . "In today's fiscal … percent of next year's appropriations. North Shore Public Library – Financial Condition (Suffolk County) The library retained excessive fund balance in each of the fiscal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman pleaded guilty today to felony grand larceny for … A 37yearold Queens woman pleaded guilty today to felony grand larceny for …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… of $663,209 after pleading guilty to grand larceny for orchestrating a $3.5 million, 6-year fraud relating to … stole,” DiNapoli said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been sentenced for diverting funds that were intended to benefit students …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… today announced that former Pharsalia Town Supervisor Dennis Brown was sentenced to serve one to three years in a … their promise to safeguard taxpayers’ money, but today Dennis Brown learned the consequences of his crimes,” … today announced that former Pharsalia Town Supervisor Dennis Brown was sentenced to serve one to three years in a …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor and New York … to our partnership with the New York State Police and the Madison County District Attorney’s Office, he has been … Rapasadi appeared before Judge Patrick O’Sullivan in Madison County Court. He is due back in court on Dec. 2. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyState Agencies Bulletin No. 921
… Commuter Transportation District (MCTD). The MCTD is comprised of the counties of New York (Manhattan), Bronx, … Affected Employees Employees are not affected. This is an employer tax. All employee payroll expenses of agencies … positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfSummary of Inventory Counts by School
List of School-Based Health Centers and thieir inventory of medications and medical supplies.
https://www.osc.ny.gov/files/press/pdf/school-inventory.pdfOpinion 90-19
… Corporations , §§701.02, 713.03). June 7, 1990 Kenneth E. Wood, Mayor Village of Millport …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Unified Court System Bulletin No. UCS-27
… the new deduction code 391, DC37 Personal Lines voluntary insurance program Affected Employees Employees in bargaining … 2000 OSC Actions OSC will accept an input file from the insurance company, Winston Financial to start and/or cancel … Actions Agencies do not need to start the deduction as the insurance company will submit a file. Agencies must end date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtComptroller DiNapoli Releases Municipal Audits
… (2014M-121) Auditors found that the county overpaid $18,724 to employees for time not worked, or for leave time … independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use of wind power revenues was reasonable. However, the board did …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… County Sheriff's Office, the Oneonta Police Department and the U.S. Department of Health and Human Services - Office of Inspector General August 28, … by billing for fake transportation services, duplicating and inflating costs, and paying kickbacks to Medicaid …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-scheme