Search
Administration 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 … Supportive Housing Contract with the Postgraduate Center for Mental Health (PCMH). The audit found sampled clients … negatively affect the health and/or safety of clients. For example, three apartments had significantly damaged …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … June 30, 2016, CUTE reported approximately $1.8 million in reimbursable costs for the Preschool Special Class that it … fiscal years ended June 30, 2016, we identified $232,606 in reported costs that did not comply with the RCM’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualCollege Choice Tuition Savings Program Appropriation
… of the College Choice Tuition Savings Program. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationThe 80/20 Housing Program
… ratio. However, developers in New York City have opted to offer 15 percent of their designated low-income units to …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… this section is to: (i) define when a contract for banking services is necessary; (ii) set forth the requirements for competitively bidding for banking services; (iii) describe the methods of payment for services provided under banking services contracts. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… 11 state and local Comptrollers and Treasurers is calling on the Environmental Protection Agency (EPA) to halt the … from this shift," DiNapoli said. "If we do not get on board with lowering GHG emissions it will have terrible … our nation's Clean Power Plan and doubling down on 20th Century energy sources, our economy and the lives of …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had 768 service tickets. However, for six of the 18, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Columbia County District Attorney Paul Czajka, and the New York State Police today announced the indictment of … ongoing partnership with District Attorney Czajka and the New York State Police, she is now brought to justice.” “We … for their stellar work in exposing this fraud,” Acting New York State Police Superintendent Steven A. Nigrelli said. …
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)
… and the environment. They provide an ideal breeding ground for mosquitoes and other disease-carrying pests and are a fire hazard with the potential for devastating consequences. In 2003, the Waste Tire …
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 … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
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 … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and … costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualOpinion 2002-14
… appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW §§1-102(5), 4-400(1)(l), … monies to the property owners under these circumstances. Article VIII, §1 of the State Constitution prohibits … or private corporation, association or undertaking. Article VIII, §1 generally prohibits the expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 2003-7
… Moneys, in lieu of land for park, playground and other recreational purposes, may be expended to pay reasonable and … moneys, in lieu of land for park, playground or other recreational purposes, may be expended to pay reasonable and … a park or parks suitably located for playground or other recreational purposes (Town Law §277[4][a]). Land for park, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Outflows of Resources, Deferred Inflows of Resources, and Net Position (GASB Codification Section 1600 – Basis of Accounting) Process and Document Preparation: BASIS OF ACCOUNTING The basis of … timing of related cash inflows and outflows. On the other hand, funds that focus on current financial resources …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… Requirements Report (Follow-Up) (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help … facilities or verified whether events were reported in a timely manner. In a follow up, auditors found DEC made progress in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency … ensure the safety and security of all residents. Shelter providers can use their own security employees, procure … procurement and payment of security services. Maintain a current inventory of security equipment at all shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 99-16
… to indemnify custodial bank) GENERAL MUNICIPAL LAW, §10: A town may enter into a custodial agreement under which the … depository bank has requested that the town execute the model security and custodial agreements prepared by the … and Procedures, Appendix E). Paragraph 6(a) of this model custodial agreement provides that the local government …
https://www.osc.ny.gov/legal-opinions/opinion-99-16Opinion 88-24
… in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member has an interest in a contract … use the pond. Article 18 of the General Municipal Law, (§§800 et seq .) contains provisions of law relative to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingMTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… by the Governor with the advice and consent of the State Senate. The MTA has six constituent agencies, including … 2011 to October 2, 2013, MTAHQ and MTACC spent $1,217,483 on travel and another $85,568 on entertainment. Key Findings … General Services Administration and the U.S. Department of State) pertaining to maximum allowable lodging rates. For the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expenses