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Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High Children’s Services (Aim High) on its Consolidated Fiscal Reports (CFRs) were properly … (Manual). The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… and 2014-15 fiscal years. The school did not receive a score in 2012-13 because it did not file necessary financial …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… budget authority between budgets within a single Business Unit. Each budget entry in the Budget Transfer Component must … budget entry types for Budget Transfers within a Business Unit: Apportionment – An apportionment is the movement of a … the budget bill does not specify 1) a particular business unit and department, such as those under the MSC01 business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitControls Over Vehicle Use and Transportation-Related Expenses
… vehicles. These 11 regions typically serve their local surrounding counties and are responsible for overall … fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair … 2020, the Department’s fleet included both passenger and construction vehicles totaling 4,283 State-owned and 527 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District officials did not always ensure the … not properly audited. This included 69 claims, including credit card purchases, totaling $275,846 that were audited …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… for ordering will have a default PO dispatch method of email. Please see Chapter X, Section 4.A – Vendor … guidance on classifications. If the PO dispatch method is “email,” once the PO has been authorized and is ready for dispatch, SFS will send the PO to the email address the agency selected on the purchase requisition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … taxpayers. During the audit period, the District had funds on deposit at one financial institution in a … month or ensure that the monthly interest rates received on the District’s bank accounts were competitive. During our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Agencies Bulletin No. 2360
… 11L and Administration Pay Period 12L). Contract Pay Teacher: Method of Payment: In accordance with the Collective … a row on the Contract Pay page for the academic year 2025-2026 for employees with a Comp Rate Code of 21P. Note: OSC … time when using this code. Salary Lump Sum Payment for Calendar and 21P Teachers When an employee leaves State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… over the next two decades, according to a report issued today by State Comptroller Thomas P. DiNapoli. "Many drinking … over the next two decades according to a report issued today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… Ordinary Death Benefit – Signed into law on December 16, 2022 as Chapter 720 of the laws of 2022 – … New York state homes and community renewal. Constitutional Amendment – A.9958/S.8931 (Conrad/Gaughran) – Relates to …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… The full op-ed is below: Seven years ago this month, my office publicly launched the New York Achieving A Better … their money and watch it grow. As trustee of the program, my office works diligently to expand its benefits and make it … of market volatility. To increase awareness about NY ABLE, my office works with community organizations and state and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… An installment purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, … to enter into the installment purchase contract is "subject to a permissive or mandatory referendum, as the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Awarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, procedures, and processes … under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The … a safe, efficient, balanced, and environmentally sound transportation system. It has a main office located in Albany …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… The pandemic program to help struggling households pay their rent faltered … State Comptroller Thomas P. DiNapoli at the onset of the program, were made that alleviated many of the administrative … the federal- and state-funded Emergency Rental Assistance Program (ERAP) distributed nearly $3.1 billion to …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startIX.6.D HHS Payment Management System – IX. Federal Grants
… in the PMS account. For any awards that have passed their 90-day liquidation date, the payment request is put on hold … yet disbursed. Failure to submit the report within thirty days following the end of the quarter will result in the … (aka Federal Cash Transaction Report (FCTR) 30 calendar days after the end of each calendar quarter. PMS will …
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
… Units A Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units … users, the charge line would include Object Code and Cost Center, etc.). Bulkload Business Units Since a Bulkload … users, the charge line would include Object Code and Cost Center, etc. For example, if a Business Unit is paying a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsUnified Court System Bulletin No. UCS-274
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay effective April 1, 2019 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Comptroller DiNapoli Releases Municipal Audits
… price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … (Niagara County) The superintendent did not ensure application fees and installation fees were properly … $60,000 from the society and $29,000 from the town. In May 2025, the clerk pleaded guilty to felony grand larceny in the …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An initial audit issued in … Medicaid claims that were submitted by the six affiliated dentists. The affiliated dentists created false entries in medical records to support …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits