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E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… by SED to provide preschool Special Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served approximately 275 students with …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Positive Beginnings, Inc. (Positive Beginnings) on its Consolidated … June 30, 2019. About the Program Positive Beginnings is a New York City-based proprietary organization approved by SED to provide full-day and half-day Special Class programs to children with disabilities who are between …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, these programs are referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualAbout Statement No. 68 – Governmental Accounting Standards Board
… Accounting Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : … to follow GASB guidance and comply with GASB Statement No. 68. Consult with your accountant or an independent auditor. … and Schedules of Pension Amounts by Employer—March 31, 2025 . For more information on Statement No. 68, visit the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Caucus 2025: Important Information for New Yorkers
… Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, Transparency … New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New York Children In Need: …
https://www.osc.ny.gov/reports/caucus2025The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualHughsonville Fire Company – Financial Activities (2014M-201)
… provides volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts and disbursements for the fiscal year ended December 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201DiNapoli: Pleasant Valley Woman Arrested Stealing Funds From New York State and Local Retirement System
… and the New York State Police announced the arrest of Bonnie S. Robertson, 63, of Pleasant Valley in the alleged … and the New York State Police announced the arrest of Bonnie S Robertson 63 of Pleasant Valley in the alleged theft …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-pleasant-valley-woman-arrested-stealing-funds-new-york-state-and-local-retirement-systemDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… that the former treasurer of the Morley Volunteer Fire Co., Cindi Perkins, was yesterday ordered to pay $50,000 … found she had made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County … Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E … per week which was the minimum needed to accrue vacation time. This scheme made it appear she had qualified for …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payComptroller DiNapoli Releases Municipal Audits
… on to the network more than nine years ago. Pocatella Fire District – Audit Follow-Up (Orange County) This follow-up audit assessed the fire district’s progress in implementing recommendations made by …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… an annual audit of the Clerk’s records and reports. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
Determine whether the Kirkwood Fire Company District No.1 Inc. (Company) officials established adequate controls over collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/kirkwood-fire-company-2021-73.pdfFiscal Stress Monitoring System Manual
FSMS evaluates local governments (counties, cities, towns and villages) and school districts based on both financial and environmental indicators.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-manual.pdfNew Official Guide
New York Office of the State Comptroller, New Official Quick Start Guide, Division of Local Government and School Accountability
https://www.osc.ny.gov/files/local-government/pdf/new-official-guide-2023.pdfWillsboro Fire Department – Financial Operations (2014M-206)
… protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… audit was to examine selected Company financial operations for the period January 1, 2011, through May 31, 2012. … Key Findings The Company did not adequately plan for the construction of the new fire station. Because the Company did … control. Key Recommendations Develop contingency financial plans in the event that the sale of the existing firehouses …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for collections whether she receives them directly or when collections are received … the guidance provided in the policy is very limited and does not indicate whether pre-approval by a Company official …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… of receiving, treating and disposing of solid waste. The District is governed by a seven-member Board of Directors …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andState Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… with the U.S. Attorney's Offices in New York and South Carolina, Mr. Grossmann is facing justice today." … Southern District of New York. The case was transferred to South Carolina to accommodate the defendant’s health and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-resident