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Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State … for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has been renamed to Shipping, Postage and Mail …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization that serves the Greenfield Fire … of Greenfield and Wilton in Saratoga County. The Company is governed by an elected six-member board of administrative … not comply with the provision of the bylaws that requires getting approval before making disbursements. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with … for women with mental illness and co-morbid substance abuse disorders at their 200-bed Tillary Street Women’s …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood Center (CCC) on its Consolidated Fiscal … a New York City-based proprietary organization authorized by SED to provide preschool special education services to … to CCC and pays for its services using rates established by SED. The rates are based on the financial information CCC …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal … New York City-based not-for-profit organization authorized by SED to provide preschool special education services to … Evaluations and 1:1 Aides. Payments for services provided by these programs are based on fixed fees. In addition, LTC …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated … years ended June 30, 2014. About the Program Step Up is a New York City-based not-for-profit organization approved by … to children with disabilities who are between the ages of 3 and 5 years. For purposes of this report, this program …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualIndividuals with Disabilities Education Act – Federal Funding and New York
… budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for … the lower levels assumed in the January Plan. Impact In FY 2025, NYSED allocated $302 million in IDEA funding to New … Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 $17,046,033 Queens 1,745 315 $25,535,398 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actThe 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-manualBaldwin Fire District - Credit Card and Travel Expenditures (2018M-27)
… an additional $1,095 for meals even though they received meal per diem allowances prior to the trip. Key … and necessary. Seek reimbursement for all unnecessary meal expenditures and all personal expenses. Ensure that … District credit cards for individuals who receive per diem meal allowances. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/baldwin-fire-district-credit-card-and-travel-expenditures-2018m-27VII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… is due to lapse so the appropriation authority can be used for other appropriate expenses prior to lapsing. Agencies who wish to transfer the charge for their advances from an old fiscal year appropriation to a new fiscal year appropriation must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverOperational Advisory No. 33
… Reference: Guide to Financial Operations (GFO): Chapter IV.4.B Department Operations – Non-Personal Service – Contractual Services Chapter IV.4.B Department Operations – Non-Personal Service – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 89-18
… from regular job) TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job … pay to which the teacher was not entitled. In denying a motion to dismiss for failure to state a cause of action, the … in light of the public policy concerns discussed in that case, it appears that an officer or employee, in certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-18XVI.3.A Financial Statements – XVI. Financial Reporting
… of an entity. Although governmental financial reports are useful to internal government officials, they are also … (other than MD&A) includes: Budgetary comparison schedules for Governmental Funds; Information about … Funds financial statements. Revenues are recorded when earned and most expenses are recorded when a liability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsDiNapoli: City of Troy's Finances in Precarious Position
… by the Board. “City officials were repeatedly cautioned by my office about adopting unbalanced and unrealistic budgets,” … of interfund transfers to the general fund. Total fund balance in the city’s water fund has decreased by more than … million during 2013 and 2014, as well as declining fund balance and cash balance from 2013 to 2014. According to the …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Silencing Excessive NYC Noise a Major Challenge
… today by State Comptroller Thomas P. DiNapoli. The report maps noise trends and patterns over six years of 311 … local law, but there is more that city agencies can do to control noise disruptions. We hope our reports on noise … levels in their homes. 83 percent were dissatisfied with how their complaint was handled, with more than 1,100 saying …
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
… in the nation, including obstacles to employment, higher rates of poverty and lower earnings than those without … shows that when businesses embrace disability inclusion, it benefits the corporation and its shareholders. There are … person's own disability, according to the U.S. Bureau of Labor Statistics. For these and other reasons, there is a …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… General’s investigation was conducted by Special Counsel Nicholas Suplina under the auspices of the Taxpayer … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … Comptroller DiNapoli Attorney General …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring of … (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… and commercial loans, according to an audit released today by State Comptroller Thomas P. DiNapoli. An audit of the … issues. The audits revealed improper governance practices by officials that led to inappropriately commingled bank … cannot be sure the tax breaks and other benefits provided by these entities are appropriate.” Village of Fairport …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agencies