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Borough of Manhattan Community College – Controls Over Bank Accounts
… notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether there are any concerns with establishing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented, … Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner Preschool (Wagner), aka the Northeast Bronx … To determine whether the costs reported by Susan E Wagner Preschool Wagner aka the Northeast Bronx Day …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) were properly documented, program related, and allowable pursuant to the State … Hebrew Institute also operated a private day care program. Key Findings For the three fiscal years ended June … expenses, including $13,641 for staff food, $8,617 in referral fees to employees, and $11,244 in legal fees not …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesOpinion 88-4
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL … authorized by law to place out or to board out children is an "authorized agency" (Social Services Law, §371[10][b]; …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … from the taxpayer, and my office is committed to justice for those that have squandered from their neighbors. I am …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator Hector Rosas for using his public position to pilfer more than $50,000 through several schemes. "Rosas allegedly used his position to steal donations meant to help Hurricane Maria victims and divert funds meant to … Coordinator Hector Rosas for using his public position to pilfer more than $50000 through several schemes …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-36 ). … To determine the extent of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… investigation. As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the … conviction has been removed from office. Volkmann, 57, of Stuyvesant, served as a Chief of Police for the town of … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageOversight of Contract Expenditures of Palladia, Inc.
… to ensure reimbursed claims are allowable, supported, and program related. The audit covered the period from July 1, 2015 through June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most … that reimbursed claims are allowable, supported, and program related. For the three fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incCity of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2020-21 fiscal year are … to balance its budget. Revenue estimates for sales and use tax, income tax surcharge, sewer rents, metered water sales, …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… Objective To determine the extent of implementation of the eight recommendations included in our initial audit … Fees Using Images and Law Firms (Report 2017-S-70 ). About the Program The MTA is a public benefit corporation chartered … To determine the extent of implementation of the eight recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followOversight of Direct Placement of Children (Follow-Up)
… services, including child protective services, foster care, and preventive services, which are administered by 58 … that could result in the placement of a child in foster care. One alternative to foster care is direct placement, where a child is placed in the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followNYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… complex economic, environmental and regulatory challenges in the years to come,” DiNapoli said. “These companies need … review these companies and may restrict investments in those that do not have viable plans to adapt.” Integrated … ExxonMobil, Chevron, Shell, BP and others – engage in all facets of the oil and gas business, from exploration …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless … Westhab is the single largest provider of these services in Westchester County. In order to effectively evaluate whether costs are eligible … of implementation of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5 ). About the Program The Office of Addiction … of the three recommendations included in our initial audit report Oversight of Contract Expenditures of Palladia Inc …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… informing parents can also help to avoid any unnecessary panic that an actual emergency is occurring and assists … Our methodology and standards are included in Appendix C. The Board of Education (Board) has the responsibility to … 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) of the Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas leak, roof … Lockdown drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to … parents in advance of building drills, parents may not have sufficient information to ask questions about procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… administrative leave from the police department in April 2025 as a result of the investigation. He was later … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squad