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Books and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost … To determine whether the costs reported by Books and Rattles …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions typically serve their local …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… [read complete report – pdf] Audit Objective Did Beekmantown Fire District No. 1 (District) officials … were legal, safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, officials did not prepare monthly cash flow forecasts to estimate funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… following are descriptions of the five budget entry types for Budget Transfers within a Business Unit: Apportionment – … segregation. A lump sum appropriation is an appropriation for which the budget bill does not specify 1) a particular … Flowchart For additional instruction on this topic, visit the job aids published to SFS Coach. SFS Coach is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Comptroller DiNapoli Releases School District Audits
… officials did not adequately seek competitive bids for purchases totaling $172,760 made from three vendors or comply with the district’s procedures for purchases from 16 vendors totaling $131,276 that were not … inventory list. District officials were unable to locate 26 fixed assets with a combined cost of $57,516, and 31 fixed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Canaan – Board Oversight (Columbia County) The clerk/tax collector did not routinely issue duplicate receipts for … and the bank deposit slips for 2016. Also, the clerk/tax collector did not deposit 100 percent of tax collections or remit tax collections totaling $2,794,760 …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… DiNapoli on Saturday (10/12) on the the importance of the NY ABLE program and efforts by his office to increase access … A Better Life Experience savings program, better known as NY ABLE. The program helps individuals with disabilities to … are generally limited to $2,000 in assets. The NY ABLE program accounts allow eligible individuals with …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment (referendum … Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… OSC BSAO that funds can be drawn. Payment requests are approved or rejected automatically based on the amount of … either approves or rejects the request. Approved requests are then paid to the State the next business day via the ACH system. Rejected requests are deleted from the federal draw system. For rejected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… 10 Pens and 10 Pencils, the Business Unit must not detail the items purchased in the Comments field or use a … account (object) codes such as meals, lodging, rental car, etc. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… and distributed based on total score, highest to lowest; Round 3 eligibility was limited to counties that applied but … did not receive any funding in the previous rounds. For Round 5, the Division determined awards using a formula-based system. In Round 5 of funding, issued in March 2017 and totaling $45 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… To determine if the Department of Transportation (DOT) has policies, procedures, and processes in place to … under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL requests received by DOT for the period January 2018 through July 2021 and FOIL …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… 78.9% of unpaid ERAP requests in the city. The program closed to new applications in January 2023. The state’s … in median asking rent of 25.2% for advertised apartments, after a decline in 2020. The high rents continued in 2022 and … experienced a median rent increase of at least 5% (the Bronx experienced the highest increase of over 11%). …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases Audits
… An initial audit issued in April 2013, identified about $2.3 million in highly suspicious and possibly fraudulent … Medco Health Solutions, which was subsequently bought by Express Scripts Holding Company. Auditors found United did … Plan’s prescription drug program did not meet or exceed Express Scripts’ best existing rebate agreements for other …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent … fuel to occur and go undetected was significant. Town of Lockport – Asphalt Millings Inventory (Niagara County) The … if the town’s millings inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food benefits to low-income families to … Assistance (OTDA). Eligibility and benefits are based on income and family size. Maximum benefits range from $292 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceOpinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22