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President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… Tuesday in state Supreme Court, St. George, before Judge Alexander Jeong. The judge sentenced the defendants to … State Comptroller Thomas P. DiNapoli said. “Thanks to my staff in partnership with District Attorney Michael E. … to five years’ probation over the strong objections of my office,” District Attorney Michael E. McMahon said. “They …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Baker Victory … in Lackawanna, New York, provides a variety of services to the Erie County community, including preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess … without jeopardizing their eligibility for many important disability-related benefits. I want to thank County Executive Molinaro for his …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… authorized by SED to provide full- and half-day Special Class and full-day Special Class in an Integrated Setting services to children with …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualOpinion 95-24
… "approved expenditures" is defined to include "only . . . new construction, reconstruction, purchase of existing … structures, for site purchase and improvement, for new garages, for original equipment, furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-95-24DiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of … of fiscal profiles on municipalities across the state. “Buffalo’s finances are trending in the right direction,” said … our city’s fiscal condition. Buffalo is on the right track and I’m pleased that this profile by the Comptroller …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli Releases Analysis of Enacted State Budget
… an optional employment compensation expense tax (or payroll tax) that is intended for employers to use to help …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetDiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… hogweed that have established footholds across New York state and threaten native species, agriculture and tourism, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Invasive species … of Invasive Species Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesDiNapoli: Improved Planning Needed for New York To Achieve Its Clean Energy Goals
… cancellation rate. As of April 2023, there were 230 large-scale renewable projects awarded contracts within the Climate … completed, and on average it takes 5 years for a large-scale renewable project to be up and running, as a 2030 … Yorkers, including those who are currently struggling to pay their utility bills and who have faced rising costs over …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-improved-planning-needed-new-york-achieve-its-clean-energy-goalsRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… of Butler, Victory and Wolcott. The Company is governed by a five-member Council and reported expenses totaling …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… "New York is facing great opportunities and challenges in the year ahead. The Governor has put forth an ambitious agenda to move our state …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… move our state forward, while renewing his commitment to hold the line on spending. "The state is in a stronger fiscal …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsWest Niles Fire Company – Financial Activities (2017M-205)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly recorded and … Board of Directors, provides fire protection services to Fire District residents. For 2016, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to … Travel Manual. The key updates are as follows: Effective 2/22/2024 Travel Status When an employee is on assignment at a … they are considered in travel status and are eligible for reimbursement of travel expenses in accordance with this …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateDiNapoli: Former Crystal Beach Fire Department Treasurer Sentenced in More Than $82,000 Theft
… The former Crystal Beach Volunteer Fire Department treasurer was sentenced today in Ontario County Court after he stole more than $82,000 from the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-former-crystal-beach-fire-department-treasurer-sentenced-more-82000-theftTown of Argyle – Town Clerk and Budgeting (2012M-231)
… 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor and other agencies in a timely manner. Since 2007, the Town has incorrectly …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231DiNapoli: School District Tax Levy Cap Below 2 Percent
… 2020-2021 fiscal year, down from a 2 percent cap in each of the two previous years, according to data released today … starting July 1, 2020 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. The tax cap, … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent with certain …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental … Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a … fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entries