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Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) 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: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… 37.3% of high school graduates nationally. People aged 26 to 34 are more likely to have a bachelor’s degree (31.5%) … For 18- to 25-year-olds, the labor force participation rate in 2023 was 47.6% with just under half (49.9%) attending … (87.8%) worked mostly part-time with a median work week of 21.7 hours. Employment for the 18- to 25-year-olds is …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli Urges NYC to Shore Up Rainy-Day Fund
… of the unrestricted general fund reserves, including each account (e.g., an emergency and contingency reserve account, and a stabilization account to accumulate excess resources during periods of …
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-yorkSouth Buffalo Charter School – Employee Compensation (2018M-1)
… was not specified in the collective bargaining agreement (CBA) or written employment contracts and not supported by … Ensure that employee compensation is specified in the CBA, written employment contracts, Board resolutions or …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Elba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mEvans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… period July 1, 2012 through May 13, 2014. Background The Evans-Brant Central School District is located in the Towns of Brant, Eden and Evans in Erie County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMaple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 Greenfield Fire District
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118Operational Advisory No. 36
… been renamed to Shipping, Postage and Mail Services and should be used when shipping any type of package using any … not be available in SFY 2024-25 , and account code 55220 should be used for any shipping expenses. Account 57032, Office Supplies, should be used for the purchase of postage stamps. Reference: …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesOpinion 2006-10
… of appeals. You ask whether revenues derived from the rental of town real property located in the area of the town … in order for towns to credit revenues received through the rental of town property and the temporary investment of town … Whether revenues derived from the rental of town real property located in the area of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli: 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 $1 million according to an audit released today … Comptroller Thomas P. DiNapoli. DOHMH’s weak oversight of the Center for Urban and Community Services (CUCS) made the …
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 monitor the … by State Comptroller Thomas P. DiNapoli. Auditors found Amsterdam’s unreserved fund balance fell from $3.4 million in … conversation about the numbers.” DiNapoli’s auditors found Amsterdam officials lacked basic accounting records for the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any theft … institution serving our most vulnerable. The funds in this case that were allegedly diverted to the defendants could …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesFred S. Keller School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Fred S. Keller School (FSK) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Fred S Keller School FSK on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… segments of the Thruway and its bridges are over 60 years old and are nearing the last stages of their projected useful … sections of the Thruway and its bridges are over 60 years old and are at or nearing the end of their projected useful …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesJust Kids Early Childhood Learning Center – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Just Kids Early Childhood Learning Center (Just Kids), on its … years 2011-12, 2012-13, and 2013-14. Background Just Kids Early Childhood Learning Center (Just Kids) is a Suffolk … To determine whether the costs reported by Just Kids Early Childhood Learning Center on its CFRs were reasonable …
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
… by Starting Point Services for Children (Starting Point) on its Consolidated Fiscal Reports (CFRs) were properly … Manual (Manual). The audit included all expenses claimed on Starting Point’s CFR for the fiscal year ended June 30, 2013, and certain expenses claimed on Starting Point’s CFRs for the two fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2015/12/11/starting-point-services-children-compliance-reimbursable-cost-manualDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… appropriated $1.71 billion through State Fiscal year (SFY) 2025 to help counties implement the provisions of the “Raise … 2017, with $658.8 million disbursed so far, according to a report released today by State Comptroller Thomas P. … and was therefore not included in the analysis. As of SFY 2025, state appropriations for RTA included $160 million for …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawOpinion 88-63
… County Law, §550[2]). December 29, 1988 Robert Kingsley Hull, Treasurer County of Yates …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. Wagner discontinued its SEIT program at the end of fiscal year 2011-12. During the 2013-14 year, Wagner … served about 308 students. The New York City Department of Education (DoE) refers students to Wagner based on …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manual