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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
… audits in August 2011 and July 2013 . Auditors discovered most of these recommendations were not addressed or only … implemented. “East Ramapo school district officials must do a better job managing their finances,” said DiNapoli. … because it did not file necessary financial information. Most recently, auditors determined the district has not …
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
… the sum total of 5% of the first $5 million, 4% of the second $5 million, and 3% of any further amount above $10 … the sum total of 25% of the first $5 million, 20% of the second $5 million, 15% of the third $5 million, and 10% of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitControls Over Vehicle Use and Transportation-Related Expenses
… has established adequate controls to effectively monitor and ensure accountability over its vehicle use and … has not established adequate controls to effectively monitor and ensure accountability over maintenance expenses. … repair shops. Instead, officials rely on the Contractor to monitor service costs and are likely not receiving best …
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
… been paid. Officials also did not obtain the minimum number of quotes for nine claims totaling $18,628. Katonah-Lewisboro Union Free School District – Procurement of Goods and Services … supported or reviewed prior to payment. Pearl River Union Free School District – Fixed Assets (Orange County) Auditors …
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)
… more effectively and help ensure that funds are not only safe but also available when needed. This structured approach … We determined that the District’s investments were legal, safe and liquid. However, officials did not develop and …
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
… and 21P Teachers When an employee leaves State service, or moves into a bargaining unit not under the Salary Withholding … to reflect the change effective 09/01/2025. If the teacher moves to another position, the agency must request the Action … the contract to be automatically added. If the teacher moves to another position, the agency must request the action …
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
… a large price tag. Water contamination can originate from industrial sites as well as from inadequate treatment, … of climate change and cyber-attacks, as Internet-connected industrial control systems become more common. The …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… 2022 – A.7730/S.6619-A (Abbate/Gounardes) – Increases the age at which the ordinary death benefit commences to be … System (TRS) is in service to the full retirement age. Abandoned Property – Signed into law on November 22, … savings program and the New York achieving a better life experience (ABLE) savings account program. Direct …
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 … variety of public benefits for income or to pay for health care, food or housing costs. To qualify for these benefits, … their money and watch it grow. As trustee of the program, my office works diligently to expand its benefits and make it …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Awarding and Oversight of Statewide Interoperable Communications Grants
… The Division also monitors counties’ activity through site visits, telephone calls, and Regional Consortiums to … does not have procedures in place to conduct regular site visits to physically verify the status of counties’ projects. When site visits are conducted, staff are not required to document …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in compliance with its … the State. Article 6 of the New York State Public Officers Law provides for public access to government records. The … requests and appeals within the time frames required by law. Grant or deny access to FOIL requests within 5 business …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… of the administrative and application problems hampering it, but renters living in public housing have not yet … waived late fees. “The Emergency Rental Assistance Program got off to a slow start in New York, at a time of great … need. DiNapoli’s report notes that in 2021, rent rose in all five boroughs, with Manhattan having the largest increase …
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
… section (lines 10a through 10c) of the FFR using recipient real-time cash receipts (drawdowns, refunds, and journal vouchers) information from PMS and adjust recipient-reported disbursements to equal cash receipts on … “Request Access” Select “Create New User” Select “Grantee/Recipient” from the User Type dropdown menu Complete …
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
… of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or services … using the Quantity, Unit of Measure and Unit Price fields to record that respective information. Using this … of the voucher in the Statewide Financial System SFS to record as much information as possible about the goods or …
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 … Side Letters to the Agreements for Bargaining Units DR, F8 and SY provide for an increase in Senior Officer …
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
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments … claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … processing system that allowed improper APG payments on 6,615 claims totaling $1,204,186. Auditors also identified …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits