Search
DiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… found Amsterdam officials lacked basic accounting records for the city’s cash, assets, outstanding debt and available … increase in short-term debt issuance, particularly to pay for costs that are normally paid through routine budget … on city officials to: Ensure the city’s accounting records for the operating funds and capital projects funds are …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (Manual). The audit included the expenses claimed on Just Kids’ CFRs for the fiscal years … the disallowances we identified were: $148,590 in OTPS expenses, including $117,986 for repairs, maintenance, office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualStarting Point Services for Children – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Starting … $2,585,454 in reported costs that did not comply with Manual requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… million), Uptown SROs ($4.9 million) and 350 Lafayette TLC ($5.1 million), a transitional living community for … workers were listed in quarterly reports as having average annual salaries of $45,774, when their actual average annual salaries were $36,806. CUCS overbilled DOHMH $8,968 …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (Manual). The audit covered expenses claimed on FSK’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on FSK’s CFRs for the two fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… Purpose To determine what cost containment initiatives the New York State Thruway … 1, 2012 through January 13, 2016. Background The Authority is responsible for overseeing and maintaining the Thruway, a … July 2008 Through January 2010 (2008-S-06) … To determine what cost containment initiatives the New York State Thruway …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualOpinion 88-63
… county have been held by the county and used to pay the expenses of the unit. You ask whether the county's practice … auxiliary police rests with the county. Therefore, all expenses associated with these activities are general county …
https://www.osc.ny.gov/legal-opinions/opinion-88-63DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Third-Degree Grand Larceny, and Corrupting the Government in the Second and Third Degrees. Both defendants pleaded not … partnering with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any … Squad. The charges against the defendants are merely accusations, and the defendants are presumed innocent unless …
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
… adult from 16- to 18-years-old. The law was phased in over two years. As a result, most 16- and 17-year-old offenders … million in each of the subsequent SFYs. After the first two years, spending was comprised mostly of local grants to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawModel Code of Ethics for Local Governments - Frequently Asked Questions
… ("Model Code"”) be adopted by municipalities within New York State? No. The Model Code is intended to be a guide for …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… and pays for their services. The schools report their expenses to the State Education Department (SED), which … claims for reimbursement on $774,122 in ineligible expenses. These included: $194,438 in lump sum bonuses for … are required by DoE and come with rules for ensuring expenses are “reasonable and well-documented.” Moreover, the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesYork Fire Department – Controls Over Financial Activities (2014M-112)
… Board of Directors. The Department’s revenues and expenses for the 2013 fiscal year totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mShelby Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-372)
… is governed by an elected 12-member Executive Board. Expenses for 2013 totaled $222,263. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/08/shelby-volunteer-fire-company-internal-controls-over-financialTown of Sidney – Budget Review (B4-16-13)
… expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13Circleville Fire Company – Selected Financial Activities (2013M-391)
… Ensure the Treasurer documents the legitimacy of Company expenses, makes disbursements only after Company members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mNew Hope Fire Department – Board Oversight (2017M-298)
… the financial activities of the New Hope Fire Department for the period January 1, 2016 through November 1, 2017. … to establish internal controls and provide guidance for cash disbursements, including the use of debit cards. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/04/13/new-hope-fire-department-board-oversight-2017m-298Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of … and reported and money was safeguarded. Key Findings The Treasurer did not maintain accurate accounting records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background … eighth grades. The School’s budgeted operating expenses for the 2012-13 fiscal year were about $5.6 million. Key … their residence in each of the resident school districts for the 30 students reviewed. At the end of the fiscal year, …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m