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Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… State, and Federal resources that is not under the control of the local school board and is governed under Education Law Article 56. The Child Development Center of the Hamptons Charter School (School) is governed by a … serve as the designated representative for the Treasurer of the School. FREE performs virtually all aspects of the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementDiNapoli Releases Bond Calendar for June and July
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public … and reofferings as follows: $4.52 billion scheduled for June, $1.6 billion of which is for new money purposes and … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-julyDiNapoli Releases Bond Calendar for March and April
… the Office of the State Comptroller is not intended as an endorsement of the proposed issuances it contains, many of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented … the three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides … costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… which detail program-related expenses. To be eligible for reimbursement, the provider's reported expenses must comply with Manual guidelines. For the three fiscal years ended June 30, 2011, TheraCare … approximately $50.1 million in reimbursable expenses for the programs we audited. Key Findings We disallowed …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualCity of Troy – Budget Review (B5-13-20)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994, and 1995. … balance of the water fund. The City’s 2014 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2014 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Controls Over Cash Advance Accounts
… advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., … for travel advances and infrequently issues checks for petty cash expenses. SED does not routinely resolve old … are detected. Key Recommendations Consolidate the petty cash and travel categories into the “other “category …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… The Supervisor also did not: Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations Prepare monthly bank reconciliations for all bank accounts. Provide the Board …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149GASB Statement 87, Leases
… asset (the underlying asset) for a specific period of time in an exchange or exchange-like transaction. (A … an early termination option after 30, 60 or 90 days’ notice. When this option is available, the termination period … with Abigail Inc. for office space in Saratoga County. The rent is $3,000 per month and increases annually with the …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesDiNapoli: Tax Collector Faked Her Personal Tax Payments
… An audit and investigation by State Comptroller Thomas P. DiNapoli’s led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after … An audit and investigation by State Comptroller Thomas P DiNapolis led to the arrest …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bilinguals Inc. (Bilinguals) on its … properly, documented adequately, and allowable pursuant to the State Education Department's (SED) Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years ended June 30, 2011. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualHolley Central School District – Financial Condition (2013M-342
… budgeted appropriations for the 2013-14 fiscal year total $23 million. Key Findings For the last five fiscal years … of moneys in the debt reserve fund and either use it to pay related debt, if required to do so by statute, or return …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342XII.9.H Audit Recoveries – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for … The State Comptroller has authority, as a function of his constitutional and statutory duty to audit all … York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the purposes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesDiNapoli: Despite Challenges, Agriculture Among the Most Resilient State Industries During the Pandemic
… Agriculture in New York state paid close to $1 billion in wages and produced roughly $3.3 billion in gross domestic product in 2021, according to a report by … Agriculture in New York state paid close to $1 billion in wages and produced roughly $33 billion in gross domestic …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-despite-challenges-agriculture-among-most-resilient-state-industries-during-pandemicEconomic Development and the Economy of Flushing, Queens - June 2006
Flushing, Queens has a vibrant economy, shaped in part by strong population growth in recent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2007.pdfState Agencies Bulletin No. P-835/A-348
Reporting of Taxable Education Assistance Payments Made in 1994; Expiration of $5,250 Exclusion in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-835-a348.pdfSoaring Health Care Costs Highlight Need To Address Childhood Obesity, October 2012
Obesity rates in New York State and the nation have jumped sharply in recent decades.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-child-obesity-2012.pdfVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023