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Milestone School for Child Development – Compliance With the Reimbursable Cost Manual
… 30, 2013, Milestone reported approximately $3.8 million in reimbursable costs for its SED Programs. Our audit scope … fiscal years ended June 30, 2013, we identified $801,859 in reported costs that did not comply with Manual … be disallowed. These ineligible costs included $285,455 in personal services costs and $516,404 in other than …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Through Ages, Inc. (Through Ages) on … (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/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualPinnacle Organization – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Pinnacle Organization (Pinnacle) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/pinnacle-organization-compliance-reimbursable-cost-manualDiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… announced his action Saturday night at the Stand With Israel event at the Hampton Synagogue in Westhampton Beach. … following the Hamas led terrorist attacks against Israel on Oct. 7. Of the Fund’s top 50 holdings, only … Fund has invested an additional $70 million in State of Israel Bonds since the Oct. 7 attack. New York State Common …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismTown of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and accurately record, deposit, remit and report all collections? Audit … Period January 1, 2023 – February 12, 2026 Understanding the Audit Area A town clerk must timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Wormuth, the former town of Halfmoon Supervisor, on state charges for stealing several campaign contributions … public corruption case arose out of a cooperative federal-state partnership between the State Comptroller, the Attorney General, the Federal Bureau …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … of his two co-defendants, Ronald Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing in items discarded by city residents. Foust and …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwOpinion 92-37
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to obtain approval of the State Comptroller) FIRE PROTECTION DISTRICTS -- Dissolution (necessity to obtain … COMPTROLLER -- Powers and Duties (approval of extension of fire district) TOWN LAW, §§172-d, 173: The extension of a …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use of wind …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Oversight of Child Protective Services
… Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submission (hereafter, suspected … CONNECTIONS – the computerized system of record used for recording child welfare information in the State. In certain … be limited to, adjusting the retention period for the call recording and updating closure codes. …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Agencies Bulletin No. 601
… 10/26/04. Warnings and Time-outs in OSC e-Government Web Site, PayServ, PS Query and Control-D There are several … encounter when using these applications: OSC e-Government Web Site – Authentication System The OSC e-Government … After 20 minutes of inactivity in the OSC e-Government Web site, the following screen will appear that allows users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/601-managing-osc-e-government-sessionsNewburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… system’s members and beneficiaries. The Fund has a great deal of focus on the fees applied to each individual deal and whether the proposed fees fall within prevailing …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalOpinion 88-30
… Butcher , 28 Misc 2d 24, 209 NYS2d 723; 7 McQuillin, Mun. Corps., §24.264). In this regard, the U.S. Supreme Court has …
https://www.osc.ny.gov/legal-opinions/opinion-88-30State Agencies Bulletin No. 2329.1
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesDivision of Housing and Community Renewal Bulletin No. DH-145
… reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave … reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ Compensation Leave or Military Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationRural Roundtable
… List of reports for the Rural Roundtable …
https://www.osc.ny.gov/reports/rural-roundtableCity of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Spencer-Van Etten Central School District – Financial Condition (2014M-233)
… 1, 2012 through April 22, 2014. Background The Spencer-Van Etten Central School District is located in the Towns of Baldwin, Chemung, Erin and Van Etten in Chemung County; the Town of Cayuta in Schuyler …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/spencer-van-etten-central-school-district-financial-condition-2014m-233