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Center Moriches Union Free School District – Payroll (2024M-155)
… covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and … totaling $100,103 were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports … events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] Enrollment … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap … cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit The Academy for New York …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few instances, school districts within their borders. These sales tax allocations are made in accordance with statute or pursuant to sharing agreements …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateIntroduction – Federal Funding and New York
… and communities.” - Thomas P. DiNapoli Federal Revenues in the State Budget Federal Receipts Federal Spending by … Income Home Energy Assistance Program Federal Employees in New York State Federal Employees in New York State Federal Funds to New York City A Review …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionBorder City Fire District – Board Oversight (2024M-137)
… report – pdf] Audit Objective Determine whether the Border City Fire District (District) Board of Fire … Department Chief (Chief), who was also a Director of the Border City Hose Company (Company), entered into an … Determine whether the Border City Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137Opinion 94-7
… SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid squad) LOCAL LAWS -- Fees (for services of emergency rescue and first aid squad) -- Pre-emption (fees for services of emergency rescue and first aid squad) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government and new industries, but is troubled by high poverty and a reduced tax base due to a … today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsEnglish Language Learners Programs
… to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. Use the maps link above to … (77%) students did not have programs available in their home languages and/or grade levels. Further, 23 of 70 (33%) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsFiscal Year Earnings and Prior Years’ Adjustments
… or you may experience other problems. (Return to Top) Pre-Billed Fiscal Year Earnings The Pre-Billed Fiscal … during State Fiscal Year April 1, 2024–March 31, 2025 (SFY 2024-25), as well as any prior years’ adjustments … at your organization submits the report.) (Return to Top) Billed Fiscal Year Earnings The Fiscal Year Earnings …
https://www.osc.ny.gov/retirement/employers/fiscal-year-earnings-and-prior-years-adjustmentsDiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… Councilman Ruben Wills (D-Queens) following an eleven-day trial that resulted in a guilty verdict on five of six counts … trust and breaks the law." As state prosecutors argued at trial, Wills used public matching funds from his 2009 … and distribute campaign literature. Prosecutors proved at trial that Micro Targeting never provided any campaign …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to … pertaining to you, see OSC’s Personal Privacy Protection Law page for an alternative means to request such records. …
https://www.osc.ny.gov/help/foilMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Purpose To determine if the Department of Health has taken sufficient steps to safeguard Medicaid … which began in the 1990s with the over-prescribing of opioid drugs for pain-related conditions. Opioid treatment … Tracking Over-Prescribing (I-STOP), which contains records of controlled substance prescriptions. I-STOP is a tool to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … NYSARC operated full-day and half-day special education classes and a full-day Integrated Special Class. For the … they served 759 preschool students during the 2014-15 school year. The New York City Department of Education (DoE) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualWelcome Center and Rest Area Planning and Implementation
… Rest Areas located on interstate highways. The Rest Area Plan, last issued in July 1998, is the Department’s … year and, at a minimum, provide certain services. The Rest Area Plan supports providing Welcome Centers located within … 20 minutes of key entry points to the State or within tourist regions for providing information to travelers. The …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… service costs: For 39 out of the 106 employees, the total hours charged on the CFR were higher than the total hours … were not reimbursable. This disallowed amount included food, non-allowed merchandise, and items without … as follows: For program 9165, the costs included several food purchases for staff functions (such as luncheons) and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… and United States Attorney Richard S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany … of those she swore to serve,” said Special Agent in Charge Andrew W. Vale. “This kind of criminality drains the public’s …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… and shrinking debt capacity, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. … good repair. Now, more than three-quarters of this money is siphoned off to pay for borrowing and operating costs of … in the last fiscal year, including the costs of snow and ice removal by the Department of Transportation and …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtLehman College – Controls Over Bank Accounts
… Audit/Report of Interest City University of New York School of Professional Studies: Procurement Card and Travel …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsResponsiveness to Noise Complaints Related to Construction Projects
… elevated blood pressure; cardiovascular disease; loss of sleep; increased heart rate; and increased sensitivity to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsBaker Victory Services – Compliance With the Reimbursable Cost Manual
… To determine whether the costs submitted by Baker Victory Services (Baker Victory) on its Consolidated Fiscal Report … located in Lackawanna, New York, provides a variety of services to the Erie County community, including preschool special education services to children with disabilities. Baker Victory is …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manual