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Oversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … implementing the UPK program and are allocated to the DOE annually. In NYC, UPK is offered in public school settings, …
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
… of inappropriate gifts and commercial loans, according to an audit released today by State Comptroller Thomas P. … improper governance practices by officials that led to inappropriately commingled bank accounts, and combined and … I nappropriate Loans and Gifts The FLDC was established to take over the FIDA’s unauthorized revolving loan fund. In …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the conditions for withdrawals. His report found the city’s reserve policies …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundOpen Book New York
… Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … spending priorities using the Comptroller's Open Book New York. Also see Additional Financial Information . State …
https://www.osc.ny.gov/open-book-new-yorkDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene (DOHMH) overbilled the agency by … Comptroller Thomas P. DiNapoli. DOHMH’s weak oversight of the Center for Urban and Community Services (CUCS) made …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingFred S. Keller School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Fred S. Keller … York. FSK provides preschool special education services to children with disabilities who are between the ages of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… over and under the Thruway, as well as for operation of the State’s 524-mile Canal System. Some segments of the Thruway and its bridges are over 60 years old and are … lacks a formal comprehensive long-term strategy to address these shortcomings. Key Recommendation Develop and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… half-day Special Class (SC), and full-day Special Class in an Integrated Setting (SCIS) preschool special education … June 30, 2014, Wagner reported approximately $17.1 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT, SC, and SCIS preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… (SCIS) programs to disabled children between the ages of three and five years. During the 2012-13 school year, … Point served 942 students. The New York City Department of Education (DoE) refers students to Starting Point based on … SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Starting Point based on statutory rates. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… by Just Kids Early Childhood Learning Center (Just Kids), on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … that Just Kids reports to SED on its annual CFRs. The State in turn reimburses the counties 59.5 percent of the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on TOTS’ CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2016. About the Program … full-day Special Class programs. For the purposes of this report, these programs are collectively referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualOpinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … -- Auxiliary Police (use of moneys received as gift for unit established for village) MCKINNEY'S UNCONSOLIDATED LAWS, … by the county treasurer. You ask about the custody and disbursement of certain moneys necessary for the operation of …
https://www.osc.ny.gov/legal-opinions/opinion-88-63DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… New York State Comptroller Thomas P. DiNapoli and Westchester County … and Mr. Kumar, 48, of Yonkers, were arrested in May 2024 by the Westchester County District Attorney’s Office. They … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… mostly of local grants to reimburse counties. Those funds totaled $468.5 million through SFY 2025. In the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… not have required performance justification; $132,846 in salary to employees who worked for other programs operated by …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesTrue North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which … comprises seven voting members. The School was established in 2008 under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth grades. The School’s budgeted …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… elected five-member Board of Directors. The 2016 operating expenses totaled approximately $31,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Tapestry Charter School – Procurement (2017M-203)
… process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The Tapestry …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Circleville Fire Company – Selected Financial Activities (2013M-391)
… $59,500. Key Findings The Treasurer was allowed to pay bills and make cash withdrawals without evidence of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013m