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Former Bronx Youth Director Pleads Guilty
… the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money from a state-administered, … federally-funded grant to support after-school programs for middle school children. Russell was sentenced to one year …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyEndwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … separate from the Town of Union and the County of Broome in which it is located. The Board of Fire Commissioners, … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli: After-School Provider Misused $194,320 in Public Funds
… (SED), submitted $194,320 in reimbursement claims for expenses that were unnecessary, not allowable or unrelated to … SED submitted $194320 in reimbursement claims for expenses that were unnecessary not allowable or unrelated to …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsBornhava – Compliance With the Reimbursable Cost Manual
… organization located in Buffalo, New York, offers a range of preschool special education services to children with disabilities from birth to five years of age. Bornhava is authorized by SED to provide preschool … $5,182 in other than personal service costs that consisted of non-reimbursable non-audit services, depreciation costs, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to … as contracted by the District. The Department is operated in accordance with its by-laws, and is governed by a … all the Department’s cash receipts and disbursements in the online computerized financial software and preparing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overContracts for Personal and Miscellaneous Services (Follow-Up)
… save about $176 million in operating and capital-related expenses. This could help the MTA to close budget gaps. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28New York State Comptroller DiNapoli on NYC Executive Budget
New York City released its Fiscal Year FY 2023 Executive Budget today totaling $997 billion allocating funds to newly announced agency initiatives and addressing a number of risks in the budget
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… cash receipts and disbursements during the period June 1, 2009 to May 31, 2013. Background The Village, located … with the Town of Albion. The Village dissolved on June 1, 2013. All of the remaining Village assets, on the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
Village of Delanson Internal Controls Over Selected Financial Operations 2012M232
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… disbursements and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June 30, 2015. About the Program MIM is an SED-approved, for-profit special education provider located in Newburgh. … are between three and four years of age. MIM is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community Supervision (DOCCS) has … EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY– the Executive’s program for pursuing energy … environment and public health by reducing the emissions of greenhouse gases and other pollutants, and supporting …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsSelected Aspects of Discretionary Spending
… was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… 2015. About the Program Kids First is an SED-approved, for-profit special education provider located in Westbury. … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2015, Kids First reported $488,182 in reimbursable costs for its Special Education Itinerant Teacher services …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on financial …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., 41, of Olean, was charged with Grand Larceny in the Second Degree, two counts of Forgery in the Second Degree and Official Misconduct in Cattaraugus Court. Gaylor Jr. is accused of paying his …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through May 31, 2013. Background … Foundation will engage in or how delivery of services will be measured. We asked the Board President to describe the … officials are not certain of the services they should be receiving under the compact, they cannot determine if the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … records for computer hardware and softwa … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information