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Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … cash disbursement duties and compensating controls have not been established to mitigate this weakness. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, Inc. (MIM) on its Consolidated Fiscal Reports … for-profit special education provider located in Newburgh. MIM provides preschool special education … the fiscal year ended June 30, 2015, MIM reported $571,094 in reimbursable costs for the one rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualTown 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. … quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … The purpose of our audit was to review nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Opinion 91-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A village may use profits resulting from operation … (Opn No. 68-829, supra ). July 16, 1991 John L. Supple, Esq., Village Attorney Village of Fishkill … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Bornhava – Compliance With the Reimbursable Cost Manual
… services, depreciation costs, food expenses, bank fees, bad debt, administrative costs, charitable contributions, and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides Special Education Itinerant Teacher (SEIT) … program; $116,069 in excessive compensation paid to the Executive Director and the Assistant Executive Director; …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualHigher Education – 2023 Financial Condition Report
… Enrollment In academic year 2022-23, New York State public and private higher education institutions … New York and from $9,980 to $10,940, 9.6 percent, for the United States overall. The percentage of student loan debt …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… MT. VERNON – Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced the … and we’re committed to continuing to root it out across New York." The felony complaint filed with the Court today … disclosed a meal at a Bubba Gump Shrimp Co. restaurant in Mexico during a family vacation; rather than truthfully …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardState Comptroller DiNapoli Releases Audits
… and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (Follow-Up) (2019-F-40) An audit released … that the agency did not maintain adequate oversight of domestic violence residences. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,677 … $130 million and nearly 2,100 payments valued at nearly $25.9 million. More information on these contracts and … & Cring LLC for bridge rehabilitation on Freemans Bridge Road in Schenectady County. $2.7 million with Grace …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-octoberDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… half the losses coming from New York City, according to a report released today by State Comptroller Thomas P. … to 2019, rising by 43.5 percent, until it was brought to a halt by the pandemic. “The pandemic has had a devastating impact on the construction industry in New York …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declinePayroll Improvement Project Bulletin No. PIP-016
… Plans (ORP), the Voluntary Defined Contribution (VDC) Plan, and Tax Deferred Annuities/Supplemental Annuities … Employees Employees who are currently enrolled in ORP or VDC plans or who have 403(b) deductions are affected. … PayServ to PeopleSoft version 9.2 on March 15, 2021. ORP/VDC and 403(b) deduction codes have been created, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-016-new-and-changing-deduction-codes-payserv-92Payroll Improvement Project Bulletin No. PIP-011
… this bulletin is to inform users of changes to the Savings Plans navigation, page, and process in PayServ 9.2. … page for maintaining employees’ enrollment in the Optional Retirement Plan (ORP), the Voluntary Defined Contribution … for employees are impacted. Affected Records All active Retirement Enrollment records in Plan Type 7Z for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92DiNapoli: Fiscal Stress May be Looming for Glens Falls
… The city of Glens Falls’ financial condition has declined due to burdensome … the burden on the tax-paying citizens of the city of Glens Falls,” Mayor John Diamond said. DiNapoli’s report noted, …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… $35,000 in personal expenses for members, including rent, cable television and college fees, according to an audit … released today by State Comptroller Thomas P. DiNapoli. The findings of the Comptroller’s audit and investigation … and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so that taxpayers are …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as … purposes. The Office of the State Comptroller (OSC) is committed to ensuring that contractual obligations to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewDiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… helped New York City balance its $112.6 billion budget for city fiscal year (FY) 2024, despite $2.9 billion in costs … the city to increase spending at a time when demand for services is on the rise,” DiNapoli said. “Continued … maximum transparency will be key going forward. The costs for skyrocketing shelter demand are not sustainable without …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… State Comptroller Thomas P. DiNapoli analyzed the federal tax provisions enacted under Public Law No: 119-21 at the … of July and how they may impact New Yorkers. While the bill made permanent many tax changes included in the 2017 Tax … interest on new car loans are in effect only for tax years 2025 to 2028, and limited to taxpayers with Social Security …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… Authority’s (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, … bringing riders back, which is one of the surest ways it can help stabilize its fiscal outlook at the farebox, and by … ridership. Cuts to federal transit formula funding could put a $4 billion hole in MTA’s capital budget. The federal …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… special education provider located in North Salem, New York. Kinderwise provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manual