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Just Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Just Kids Early Childhood Learning … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/just-kids-early-childhood-learning-center-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program
… staff or volunteers, the Office relies heavily on a large corps of trained volunteers to visit the approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and … and state aid is reduced or delayed, DiNapoli called on the federal government to provide aid to local governments … aid to local governments was flat and now the state has withheld some aid. Local governments can only tighten …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… cleanup and petroleum contamination removal costs at eight locations across the state. The settlement reimburses the Oil … began paying for remediation of the oldest of the spill locations in 1989. Remediation efforts occurred under the … cleanup and petroleum contamination removal costs at eight locations across the state …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilDiNapoli: Molson Coors Agrees to Disclose Political Spending
… an agreement with the Molson Coors Beverage Co., one of the world’s largest brewers, to comprehensively disclose … New York State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. In response to the agreement, … long, investors have been left in the dark on the extent of the reach of corporate dollars in politics,” DiNapoli …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingState Agencies Bulletin No. 1184
… BU01 Deficit Reduction Plan Affected Employees Employees in Bargaining Unit 01 – Security Services Unit (SSU) except … SSU BU01 Deficit Reduction Plans will be processed in Institution Pay Period 12L, checks dated 10/04/2012 and … on or after 07/23/2012 (Institution and Administration) In Institution Pay Period 12L or Administration Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1184-2011-2012-and-2012-2013-deficit-reduction-plan-arbitration-eligibleAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State Education Department (Department), or in a business school registered with the Department, that … such schools violate the Education Law (Law) - but remain in operation - students who drop out are also eligible for a …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Elba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240State Agencies Bulletin No. 2196
… Pay Cycle/PP Type Effective Date Check Date Administration 20 Lag 08/03/2023 01/17/2024 Institution 20 Lag 08/10/2023 … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … must be used to process the adjustment. Please refer to Payroll Bulletin 1893 – Reporting Adjustments to Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-publicOpinion 2005-8
… may not set fees for the provision of emergency medical transport services in an amount designed to generate revenue … city may set fees for the provision of “emergency medical transport” services by a paid city fire department, in an … Law §122-b[1]). It appears that the proposed emergency transport service falls within the authority of section …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8SUNY Bulletin No. SU-361
… Dates 2024 Effective Dates Pay Period Check Date ANN & CYF 06/30/2024 and 07/04/2024 07/04/2024 Administration … Bargaining Unit 08 Salary Grade 980 Comp Rate Code ANN, CYF, 21P, CAL, BIW, HRY, FEE Payroll Status on all … Salary Minimums: Employees Paid Using a Comp Rate Code of ANN, CYF, 21P, or CAL As provided in Article 20 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiatingXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… to individuals who have a serious mental illness, but are able to live independently rather than in a facility. … $2.9 million in expenses to provide an average of 192 beds and LOD claimed nearly $3.4 million in expenses to … LOD for administrative expenses. Determine whether and to what extent these parent agency administrative expenses are …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesManagement of Indoor Air Quality for Individuals With Asthma
… Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked … through its contracts with LHDs, has identified poor indoor environmental conditions that impact residents … the Department of Health Department effectively identified poor housing conditions for residents with asthma and worked …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOversight of Juvenile Justice Facilities
… entering juvenile justice programs often have a history of medical neglect. We reviewed admission files for 101 youth at … admission – was completed. For example, we found missing medical admission checklists (which document that all the … as required. 9 (8%) were missing the Restraint Monitoring form. 6 (6%) were missing the Administrative Review form. 5 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the period from April 2009 to August 2022. Background In the decade since Superstorm Sandy, weather predicting … that, with rising sea levels, the range and depth of storm surge will increase across New York City. With the sea … services to continue running. Coastal flooding caused by storm surge can cause severe corrosion of Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … or adopt up-to-date long-term capital and financial plans. The district had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement cost of these five vehicles was …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 290
… below indicating which State income taxes were withheld. NY - New York IL - Illinois DC - District of Columbia VA - Virginia Box 17 … Federal ID # (13-3893536), NYS Environmental Facilities Corp Federal ID # (14-1499804), NYS Science and Technology …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/290-2001-w-2-year-end-processingMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… data sources DOH could use to complement the PARIS match and certain review processes for PARIS matches that … Then, DOH did not start reviews of the NYSOH PARIS match results until more than 2 years later in October 2019 … for NYSOH-enrolled members who were identified on a PARIS match but were not reviewed by DOH to confirm residency …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-audits