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Non-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, Atlantic … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followOpinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … within the extension. You inquire as to the procedure by which the outstanding indebtedness issued for the water … and extensions. Similarly, you inquire as to the procedure by which the outstanding indebtedness issued for the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Opinion 97-16
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for compensation by assigned counsel in amount fixed by court) -- Payment (without audit of claim for compensation fixed by court) COUNTY LAW, §§722, 722-b, 722-e; COUNTY LAW, §369: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Village of Scottsville - Financial Management (2018M-75)
… [read complete report - pdf] Audit Objective Determine whether … and information technology (IT) policies. Enforce aspects of the adopted online banking, procurement and cash receipts policies. Key …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Travel Advisory No. 18
… XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter … XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Department ("PFD"), was sentenced today by U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and … the volunteer Patterson Fire Department was sentenced by US District Judge Nelson S Roman to 33 months in prison for …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseThe Alcott School – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the Alcott School Alcott on its Consolidated Fiscal Report CFR were properly calculated adequately documented a
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Fred Thiele, provides financial and budgetary flexibility to local governments and school districts by: extending the … years 2015 through 2021; providing additional options to spend or temporarily transfer moneys in reserve funds for … also created a COVID-19 Financial Survival Toolkit to help New York’s residents, government entities, nonprofits …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicMonitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice … and monitoring selected public protection grant programs to ensure expenses are allowable under the related contracts. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal … The counties pay for the preschool special education services Mid Island provides using rates established by SED. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… corruption charges for allegedly stealing school district funds earmarked for students and spending them on personal … allegedly used more than $12,000 of the gift card funds for personal expenses, including jewelry, luxury …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… balance and eliminate the $25 minimum contribution, State Comptroller Thomas P. DiNapoli announced today. "Now's … two separate 529 plans: the Direct Plan sold directly by the program and the Advisor Plan, sold exclusively through …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeOpinion 96-15
… INSPECTOR -- Expenses (judgment arising from his or her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of … arising from townwide function) TOWN BOARD -- Powers and Duties (authority to apportion the cost of certain judgments between part-town and townwide portions of general fund) TOWN SUPERVISOR -- …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Sempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Wall Street Profits for 2014 May Not Reach 2013 Level
… year profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional measure of … may be constrained this year as the industry pays a price for behavior that contributed to the financial …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelState Contract and Payment Actions in January
… Schoeneck & King, PLLC for outside legal counsel relating to employment matters. Department of Transportation $9.9 million to New York City for citywide bicycle network development. … tax credits. Department of Civil Service $27.3 million to Beacon Health Options, Inc. for the New York State Health …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryOpinion 98-17
… employees of the housing authority and to be held liable for the costs incurred under section 18. You ask whether a … section upon its employees, and (ii) to be held liable for the costs incurred under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity has been established , …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … contracts with the 57 counties in the State and New York City that administer the Program at the local level. A prior … (Preschool Special Education Audit Initiative) – Adaptive Solutions Multi Services, PLLC – Compliance With the …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Health (DOH): Managed Care Organizations (MCOs): Payments to Ineligible Providers (Follow-Up) (2019-F-2) An … information needed to assess the propriety of payments. In a follow-up, auditors found DOH officials made some progress … of state agencies’ continuity of operations planning for major unexpected events. Auditors tested a sample of 11 …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0