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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2016. About the Program Mary Cariola is a not-for-profit organization located in Monroe County. Among other programs, Mary Cariola provides … 30, 2016, Mary Cariola reported approximately $2.6 million in reimbursable costs on its CFR for the Preschool Special …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … such as food for staff, non-audit services provided by a registered public accounting firm, expenses not related to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… properly deposited receipts and that disbursements were for appropriate Department purposes for the period of January 1, 2007, to January 5, 2013. … City’s legislative branch. John Whalen was a City employee for 39 years. He was scheduled to retire from his position as …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCity of Long Beach – Budget Review (B18-7-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … or resolve recommendations from our budget review issued in May 2017. Background The City of Long Beach, located in … budget by $246,216. The City’s proposed budget includes a tax levy of $41,358,266, which does not comply with the tax …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Town of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately 2,700. The Town Board, which … members and an elected Town Supervisor, governs the Town. In 2010, 2011 and 2012, the adjusted warrants from the County …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Vendor File Advisory No. 7
… Guide to Financial Operations (GFO), Chapter X, Section 4.A - Vendor Classification Guidance : The Office of the New … and procedures regarding vendor creation and maintenance in the Statewide Financial System (SFS). The SFS will be implementing changes in support of these policy and procedure changes effective in …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/7-supplier-updatesElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOpinion 2010-4
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire … company) GENERAL MUNICIPAL LAW §§ 122-b (5), 209-b (3-a) (a): A fire district that has in its fire department an emergency first aid and rescue …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4State Agencies Bulletin No. 2440
… Employees: Eligible employees hired or rehired during a pay period that begins on or after 07/01/2026 to a position in one of the following bargaining units may be affected: … 2025, which amends State Finance Law to add Section 210, in addition to the Memorandum of Agreements between the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2440-new-optional-payroll-advance-payment-eligible-employeesOpinion 91-43
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in towns); (delegation of pre-audit functions) LOCAL LAWS -- … TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk …
https://www.osc.ny.gov/legal-opinions/opinion-91-43DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… announced that the former superintendent of schools and a former security system specialist of the Greenburgh-Graham … corruption by those responsible for the care of students in need betrayed the trust of the entire school district … Office.” The defendants, Oliver Levy, 55, of Stony Point in Rockland County, and Surendra Kumar, 47, of Yonkers, were …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemSchool of Professional Studies – Procurement Card and Travel Card Purchases
… of Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesNY-Sun Incentive Program
… the NY-Sun projects are increasing renewable energy in New York’s power system; and properly administering … was charged with oversight of NY-Sun, which was launched in 2012 by the State’s Public Service Commission. In 2014, NY-Sun received a commitment of $1 billion to stimulate the marketplace for …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programProcessing of Paper Tax Returns
… problems and ensure satisfactory contractor performance in the future. The audit covers the period January 1, 2012 … 2 million (20 percent) of all personal income tax returns in the State are submitted as paper returns. In compliance … vendors, in 2011 the Department contracted with NYSID, a workforce advocacy organization with preferred source …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsDiNapoli: Local Sales Tax Collections Total $18.2 Billion Through September 2025, Up Over 4.3% Over Prior Year
… significant fiscal risk for municipalities amid signs of a slowing economy,” said DiNapoli. “Local officials who rely … January to September 2025 include: Each of the 10 regions in the state, including New York City, had a year-over-year increase in collections. New York City’s sales tax collections totaled …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-local-sales-tax-collections-total-182-billion-through-september-2025-over-43-over-prior-yearDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… to Vicki Fuller, during whose tenure the Fund has reached a record annual value and provided annualized investment … investment staff, but I am proud to leave the Fund in a strong position and secure in the knowledge that Anastasia is a talented and thoughtful …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… or kept up to date by highway department personnel. In addition, town officials were only able to account for … The legislature failed to address extended vacancies in key financial positions and address deficiencies … (Essex County) The board did not develop and manage a comprehensive investment program to ensure interest …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax … Income Tax (PIT) receipts largely reflecting financial market growth in 2025. “The state’s tax collections exhibited … billion, a decrease of $738.2 million (1.3%) from the opening balance. Major actions taken by DOB at the end of the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Shield of David – Compliance With the Reimbursable Cost Manual
… the costs reported by Shield of David (Shield), d.b.a. The Shield Institute, on its Consolidated Fiscal Report … provide full-day Special Class and full-day Special Class in an Integrated Setting services to children with … June 30, 2016, Shield served approximately 276 students in the SED preschool cost-based programs. New York City …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manual