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Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … $127,963. Transit paid more than the GSA maximum lodging rate for 12 of 15 rooms booked by a total of $3,962. Office …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsCollege Choice Tuition Savings Program Appropriation
… Program Appropriation – A.10833 (Weinstein)/S.8811 (Young) – Makes an appropriation for payment of services and …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationSmall 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
… Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $625,534 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: … in bonus compensation costs that were not in compliance with the RCM’s guidelines. $7,130 in vehicle costs that were …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… DiNapoli said. “Thanks to my ongoing partnership with District Attorney Czajka and the New York State Police, … allowed to work remotely from North Carolina since 2015 with an annual salary topping $100,000. From 2017 to 2019, … travel for herself. Thorne paid this credit card bill with rescue squad funds. She never presented these expenses …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) … agents for management services, which must be approved in writing by HPD. The managing agents of Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2026/01/15/physical-and-financial-conditions-selected-mitchell-lama-developmentsOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report 2018S43 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
To determine whether the New York City Department of Homeless Services is adequately monitoring the security expenses at single adult and adult family homeless shelters and
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersOpinion 2003-7
… capital improvements to park land. November 3, 2003 Christine K. Wienberg, Esq., Town Attorney Town of Woodbury …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2002-14
… the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work performed on private property in connection … In order to assist in assessing the merits of the claim and the possibility of settlement, the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… determines the timing for reporting measurements made on a cash or accrual basis in the State’s financial statements. As defined in GASB Statement 63, the basis of accounting refers … FOCUS Unlike the selection of an accounting basis, which is concerned with the timing of transactions and events, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Audits
… needed. Office of General Services (OGS): Efficiency of Warehouse Space (Follow-Up) (2021-F-20) An audit issued in 2020 found that OGS had reduced leased warehouse space by 434,266 square feet and realized a cost … Jan. 1, 2014 through March 29, 2019 as part of the state’s Warehouse Consolidation Initiative. However, OGS had not yet …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOpinion 88-24
… -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, §800(3)(a): Town board member … with the town where she and her husband are reimbursed for expenses incurred in maintaining a private pond on their …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 99-16
… to the purchase of insurance indemnifying the town, does not constitute authority for a town to indemnify a third …
https://www.osc.ny.gov/legal-opinions/opinion-99-16DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… covered the period from January 2021 through December 2024 and some contracts going back to 2020, with nearly all … governments, over $3 million (31%) less than the previous calendar year. Increasing Expenses WROTB’s revenue increased … whether they were comps, giveaways or purchased by an employee, and the host of the event. However, in several …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… receipts and invoices should total the sum of the claim packet. Calculations for discounts should be verified when … competitive offering, and the requirements of the locality’s procurement policy? Competitive bidding is generally … awarded on the basis of "best value." 6 A locality’s procurement policy generally should establish requirements …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: City of Troy's Finances in Precarious Position
… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because … to maintain individual accounting records for each capital project and the city council did not monitor the financial …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… Noise complaints to New York City's 311 system rose from approximately 200,000 to about 384,000 … report maps noise trends and patterns over six years of 311 complaints and examines the efforts to address them. … 2015, New Yorkers made 1.6 million noise complaints via 311. The vast majority of these are handled by the New York …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges as those elsewhere in the nation, including obstacles to employment, higher … for People with Disabilities. “There is a stark disparity in employment rates and wages for people with disabilities,” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesSpringbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Springbrook is reimbursed for these services through … included: $39,579 in personal service costs, consisting of $38,106 in excessive salary costs and $1,473 for certain … $16,604 in other than personal service costs, consisting of $10,368 in undocumented vehicle and staff travel costs, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manual