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Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… Services programs for disabled children between the ages of three and five years. During the 2012-13 fiscal year, Kew … Gardens served 103 students. The New York City Department of Education (DoE) refers preschool special education … which the extra compensation was paid; $50,851 in excess retirement plan contributions for five employees; $19,120 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin No. PIP-010” in the … Payroll Improvement Project Bulletin No PIP010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92DiNapoli: NYC Executive Budget Currently Balanced, But Risks Threaten Long-Term Fiscal Stability
… New York City’s $124.7 billion fiscal year (FY) 2027 Executive Budget, released in May, continued the city’s … expand its broad economic base.” The city closed its FY 2027 budget gap without major new taxes but relied heavily on … tax increase, estimated to generate $3.7 billion in FY 2027, left a significant shortfall in the budget. The city …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-nyc-executive-budget-currently-balanced-risks-threaten-long-term-fiscal-stabilityDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… par and state agencies were not always given the necessary guidelines or training to buy more locally produced foods. … requires OGS and Ag&Mkts to develop regulations, establish guidelines, and provide training on New York state food … purchasing to agency personnel. OGS is also responsible for tracking data on state agencies' food purchases and for …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersComptroller DiNapoli Releases State Audits
Auditors determined that NYCIs certification procedures are appropriately designed and were substantially complied with during the audit period for the transactions tested
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsBaker Victory Services – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the fiscal year ended June … We comprehensively tested three of approximately 100 allocation methodologies that Baker Victory used to … Unity House of Troy: Compliance with the Reimbursable Cost Manual (2014-S-60) Rivendell School: Compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1505
… BU47 Note: Increment Code 1000 was created to indicate job rate credit minimum of 10 years (October 2004 or earlier) … at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/15 … Agreement is negotiated, employees with ten (10) years at Job Rate will continue to receive the amount of LLS as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1505-october-2016-civil-service-employees-association-csea-longevity-lumpDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System has designated 44 municipalities … governments and has identified 70 municipalities in fiscal stress at least once during this period. “The financial … received the highest designation of “significant fiscal stress.” This includes the counties of Monroe, Broome, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… The Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an … today by State Comptroller Thomas P. DiNapoli. While the MTA has identified a targeted $100 million in unspecified … as pointed out by DiNapoli in October . DiNapoli urged the MTA to expand on these efforts, disclose specific actions and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropState Comptroller DiNapoli Releases Audits
… Manual (2021-S-22) Williamsburg, a New York City-based not-for-profit organization, is authorized by the State Education … disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, Williamsburg … with Special Education Requirements – Evaluations (2022-F-26) The New York City Department of Education (DOE) is …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsOpinion 88-74
… COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, … of the armed forces (General Municipal Law, §§72, 72-b, 77-a; Not-For-Profit Corporation Law, §1405; County Law, … association for such purpose." (emphasis added The term "municipal corporation" is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-12
… of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over entire district in connection with proceeding to extend) WATER DISTRICTS -- Consolidation (spreading costs … of debt over entire district in connection with proceeding to consolidate) -- Extension (spreading costs of debt over …
https://www.osc.ny.gov/legal-opinions/opinion-99-12Unified Court System Bulletin No. UCS-339
… of this bulletin is to provide agencies with instructions for manual payment of the 2024 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected … Service Employees Association (CSEA – BU 87), provides for a longevity lump sum payment based upon total number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-339-april-2024-unified-court-system-ucs-judicial-longevity-paymentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was … longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions …
https://www.osc.ny.gov/legal-opinions/opinion-89-39Opinion 98-3
… business partner to the office of town comptroller, by itself, does not constitute a prohibited conflict of … or receipts of the town supervisor to be performed by the deputy comptroller, if that office has been … You ask whether an individual may be appointed by the town board to the office of town comptroller if he or …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Comptroller DiNapoli Releases State Audits
… supervisor, to control almost all of the process for the procurement of textiles. The inadequate separation of … such that the total Medicare and Medicaid payment for a service did not exceed Medicaid's normal service fee. … not eligible for awards. Nonetheless, tests did disclose 26 awards totaling $38,236 that school officials certified in …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town … served as Treasurer for the Essex County Agricultural Society (Society), a non-profit organization that promotes … the Town. In July 2025, the Clerk was sentenced to five years’ probation and ordered to pay full restitution of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-audits