Search
State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Suffolk County) The board and authority officials have not adopted policies and procedures to ensure that cash …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… students (77 percent) attending charter schools and other public or private schools. The district had no registration … was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an … documentation to ascertain that services were rendered in accordance with the contract. Madison Central School …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… $22 million in revenue within five years. If additional funding sources are not found, the revenues needed to balance …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
New York State Comptroller Thomas P DiNapoli today announced that he has called on 49 of the largest US companies including Apple McDonalds Nike and Twentieth Century Fox to report on their inclusion of people with disabilities across the enterprise
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionOpinion 91-19
… in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Union Free School District – Procurement (Erie County) The board and district officials did not always procure goods … to appropriate fund balance and reserves and increase real property taxes by 13% to close projected budget gaps. …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … receipts or another suitable record to demonstrate amounts of collections due to the department. The manager booked … a receipt or the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58)
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties, including all...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s58.pdfDiNapoli and NY State Pension Fund Reach Agreements with Major Companies on Executive Pay
… and Salesforce.com to reexamine their CEO and executive pay and adopt policies that take into account the … corporate income in the United States for years, with CEO pay rising dramatically while wages for most other company … workforce into consideration rather than setting CEO pay solely by benchmarking it against other CEOs. Overall …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-and-ny-state-pension-fund-reach-agreements-major-companies-executive-payComptroller DiNapoli Releases State Audits
Auditors found the Research Foundations current methodology for charging SUNY campuses for the costs of central office operations and statewide initiatives the campuses is fair and equitable
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsOpinion 2005-4
… employee benefit accrued liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds (referendum requirement for transfer to employee … fund) -- Employee Benefit Accrued Liability Reserve Funds (referendum requirement for transfer from unemployment …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Opinion 2002-3
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts … districts. Subdivision 10 of section 198 provides, in pertinent part, that, except as otherwise provided by law, … one hundred ninety-eight". There is, however, nothing in section 198, or any other State statute, that would …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… for the fiscal year ended June 30, 2014. Background NIS is an SED-approved, not-for-profit special education provider … who are between three and five years of age. NIS is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that … the Department acquires the names and contact information for, and appropriately pursues payment from, customers who … upgrades to call centers, such as the federal mandate for Next Generation 911 systems. The current Surcharge …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated … LFH, a not-for-profit organization located in Springville, New York, is an SED-approved provider of special education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an SED-approved provider of … disabilities between the ages of three and five years. In 2014, Ulster-Greene provided preschool special education … to about 130 children from ten school districts located in Ulster, Green and Delaware counties. Ulster-Greene is …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… the CFR. The disallowances for personal services consisted of $170,325 in compensation for uncertified teachers and … the required professional certifications during portions of our audit period. Further, we questioned $21,729 in other … as appropriate. NHS should ensure that the reporting of reimbursable expenses complies with SED requirements and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… of certain State contracts. This section provides guidance to State agencies in determining whether a contract-related … Overview and Policies . Contracts entered in SFS that do not require OSC approval, including but not limited to … must use only Business Units / Department IDs that have been specifically designated for use with contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Economic Development (DED): Review of the Local Development Corporation of Laurelton, Rosedale and … UCS made to Legal Aid for salaries, equipment, and real estate rentals and found Legal Aid spent these funds …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits