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Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Comptroller DiNapoli Releases Audits
… Managed Care and Health and Recovery Plans (2021-S-37) For individuals enrolled in Medicaid managed care, the … Department (Preschool Special Education Audit Initiative): St. Mary’s Hospital for Children, Inc. – Compliance With the …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsWall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry declined by 9 percent to $146,200 in 2015 as industry-wide profits declined by 10.5 percent, according to an estimate … in New York City and smaller bonuses next year. DiNapoli’s office releases an annual estimate of bonuses paid to …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… The basic financial statements consist of statements comprised of both government-wide and fund … basis for the condition measurement and the measurement scale used to assess and report condition; The condition … who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hawthorne Foundation, Inc. (Hawthorne) on its Consolidated … for preschool special education services through rates set by SED. The reimbursement rates are based on financial … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … having contracts with 139 Providers to operate Programs at 176 sites serving about 16,000 children and youth across …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… credits and other expenses. DiNapoli also announced he is rejecting a $133,860 extension of a related contract due … any money taken illegally will be returned. Contractors who cheat the state will be appropriately punished.” … issues. The falsified vouchers sought payment for hotel stays, employee fringe benefits and continuing medical …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… swindling $127,723.84 from the South Warren Snowmobile Club (SWSC). McLain was charged with Grand Larceny in the … served as the SWSC Treasurer from 1999 to early 2020. The club receives funding from various public sources: Warren …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubInternal Controls Over Selected Financial Operations (Follow-Up)
… chairperson and two commissioners. SLA issues both on- and off-premises licenses (e.g., for bars and grocery stores, …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… is located in the City of Albany. The School is governed by the Board of Trustees, which currently comprises six … to receive the desired services currently being provided by the Foundation. Ensure that contracts include a sufficient …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321Monitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Among these public protection grant programs are the Gun Involved Violence Elimination (GIVE) program and the SNUG … that uses street outreach to address the issues causing gun violence and reduce gun-related incidents. The Division awards SNUG contracts to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or … use only. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60401 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1DiNapoli: NYC Financial Plan Improved From June
… according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s November financial plan update . “Amid … savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-junePhysical and Financial Conditions at Selected Mitchell-Lama Developments
… developments supervised by the New York City Department of Housing Preservation and Development are being maintained … written management agreements with agents for management services; these agreements must be approved in writing by …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsForeign Fire Insurance Report Filing
… benevolent associations which receive and use foreign fire insurance tax proceeds (commonly referred to as "two percent … and Expenses at [email protected] . … Foreign Fire Insurance Report Filing …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … The Candor Fire Company is located in Tioga County and provides fire protection and emergency services within …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityThe 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … rent skewed option, the next available market rate unit does not have to be offered to a low-income tenant. Tenants … were not verified with the Internal Revenue Service (IRS). The incomes of about one-third of the original tenants …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programXI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… the payment of checks; (iii) electronic funds transfers; (iv) lockbox services; (v) armored car services; (vi) stop … services provided by a single banking institution at the location level (i.e., regional motor vehicle office, … services used at a single banking institution by this location level exceeds the statutory requirement (see Chapter …
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
… DiNapoli, was joined in the filling to the EPA by California State Treasurer John Chiang, California State Controller Betty T. Yee, Connecticut State … which will kindle the earth and its atmosphere," said California State Treasurer Chiang . "By eliminating our …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-power