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Selected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's goal is to reduce the number … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programWestchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Westchester … WestCOP provides preschool special education services to children with disabilities who are between three and five … information, including costs, that WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… provider located in Roosevelt, serving students from 28 school districts throughout Nassau County on Long Island. …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman … provider located in Utica. Kelberman’s mission is to provide state-of-the-art programs and services for … Kelberman provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and four years of age. Kinderwise is … for a Program teacher, $166 in unsupported costs for supplies, and $94 for bottled water and other items for staff …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. During the 2014-15 school year, Bilingual served about 171 students in its SEIT …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualCity of Amsterdam – Budget Review (B25-5-5)
… allocation methods. The City’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5DiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… for the Southern District of New York, announced that MICHAEL KLEIN, the former treasurer of the Mahopac Volunteer … from the MVFD. State Comptroller Thomas P. DiNapoli said: "Michael Klein stole $5.7 million from the Mahopac VFD and … to conclusion." Acting U.S. Attorney Joon H. Kim said: "Michael Klein waged a 13-year campaign of theft and …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementProperty Tax Cap Reporting for School Districts Presentation
Please print out the Property Tax Cap Reporting for School Districts presentation to follow along with webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-reporting-for-school-districts-presentation.pdfGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-community-charter-2020-34.pdfOpinion 2003-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … award program cannot exceed a monthly payment for life of twenty dollars for each year of firefighting service … award program for the active volunteer firefighters of the districts fire department …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3NY's Balance of Payments With Washington Remains Positive for Now, but Federal Actions Could Drastically Change State's Financial Picture
… Federal pandemic relief funds resulted in New York having a positive balance of payments with Washington, with the state ranking 42 nd in federal fiscal year (FFY) 2023 on a per capita basis, … Comptroller Thomas P. DiNapoli. This is the fourth year in a row that New York has had a positive balance of …
https://www.osc.ny.gov/press/releases/2025/04/nys-balance-payments-washington-remains-positive-now-federal-actions-could-drastically-change-statesImplications for the Future – 2021 Financial Condition Report
… the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly 2 … jobs were regained. No region of the State has returned to pre-pandemic employment levels with New York City trailing … 500,000 jobs. Economic forecasts are inherently subject to risk, but the path of the coronavirus pandemic will …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureState Contract and Payment Actions in October
… approved more than 25 million payments worth more than $112 billion …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberCity of Hornell – Business Improvement District (2018M-38)
Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hornell-2018-38.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
Determine whether the Board ensured that credit card purchases were necessary, adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-98.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfSodus Center Fire District – Board Oversight (2017M-108)
The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/sodus-district-2017-108.pdfWest Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-3-2019-248.pdfTown of Shawangunk - Sewer District Charges (2018M-122)
Determine whether the Town properly charged the New York State Department of Corrections and Community Supervision (DOCCS) for sewer services.
https://www.osc.ny.gov/files/local-government/audits/pdf/shawangunk-2018-122.pdf