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State Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug … of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC officials made …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug … of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC officials made …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… whether the costs reported by The Child Study Center of New York (CSC) on its Consolidated Fiscal Report (CFR) … Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered expenses reported on … with disabilities who are between three and five years of age. CSC is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualCapital Asset Management
… selected State agencies and related entities to ensure that they have proper inventory controls in place to safeguard assets and that they are properly reporting capital assets. The audit … custody of a comprehensive capital asset reporting system that allows for monitoring and reporting of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… but rather, is to procure such goods or services for the State through a contract with a third party (the … acts as a procurement conduit and enter into contract(s) “for” the state agency. In such situations, the third-party … the State Contractor and the Third Party Contractor for those goods or services are contracts “for” the State and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOversight of the Nourish New York Program (Follow-Up)
… organizations (i.e., regional food banks, food pantries, soup kitchens, and community-based organizations hereafter, … effectively together to determine if products purchased with Nourish NY funds were eligible New York food products. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-followAudit Faults Justice Center Records, Raises Questions on Accountability
… acts of abuse or neglect against vulnerable New Yorkers off a registry, a list of individuals prohibited from holding … jobs that involve direct care of patients, according to an audit released by New York State Comptroller Thomas P. … identified three individuals who had been erroneously left off the staff exclusion list after committing serious acts of …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityAccess to Preschool Special Education Services
… audit covered the period from July 2018 through January 2024. About the Program One of the most critical periods of … ready to learn. Preschool special education is overseen by SED’s Office of Special Education (OSE), which works to … an SED-approved agency or a school district’s evaluation team after the district receives parental consent. Initial …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… are bought, used, and recycled or disposed of in the trash. The increased demand for batteries can be traced …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followXVI.3.A Financial Statements – XVI. Financial Reporting
… The basic financial statements consist of the following: Statement of Net Position (Reporting Government-Wide); Statement of Activities (Reporting Government-Wide); Balance … of the Balance Sheet - Governmental Funds to the Statement of Net Position; Statement of Revenues, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements2022 Women’s History Month Celebration
… In honor of Womens History Month State Comptroller Thomas P DiNapoli pays …
https://www.osc.ny.gov/events/2022-womens-history-monthSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… is not filed within 45 days. Make an entry in the ACE database to indicate the evaluation is delinquent. Develop …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northOpinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES … of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into the Supreme Court of …
https://www.osc.ny.gov/legal-opinions/opinion-89-6E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $300,142 in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 and certain expenses … Preschool Special Education services to children with disabilities who are between the ages of 3 and 5 years. For …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the 3 fiscal years ended June 30, 2020, we identified $663,830 in reported costs that did not comply … $68,363 in overallocated non-program staff compensation. We determined the Program Director was acting in the capacity … pertinent SED requirements that relate to the deficiencies we identified. To Positive Beginnings: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Arc Jefferson-St. Lawrence (Arc-JSLC) on its Consolidated … To determine whether the costs submitted by The Arc JeffersonSt Lawrence on its …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in … from Rockland and Orange counties. NYSARC Rockland is authorized by SED to provide Preschool Non-Integrated … one location. For the purpose of this report, this program is referred to as the SED preschool cost-based program. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualDiNapoli: New York City Projecting $3.4 Billion Surplus for 2016
… today by State Comptroller Thomas P. DiNapoli. “Mayor de Blasio and the city are right to approach fiscal year 2017 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-new-york-city-projecting-34-billion-surplus-2016IFB #0001 – Disaster Recovery Services for the Printing, Sorting and Mailing of Payroll Checks and Tax Forms
… Invitation for Bids Issued by the Office of the State Comptroller Issued June 17, 2025 The Office of the … The Office of the State Comptroller OSC is seeking disaster recovery …
https://www.osc.ny.gov/procurement/ifb0001