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Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its … reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to … To determine whether the costs reported by Little Meadows Early Childhood Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… by United Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Franklin Square Union Free School District – Website Transparency (2025M-93)
… for review on the district’s website so that the community and other interested parties can make informed … financial and administrative information. As a result, the community and other interested parties could not readily … website, District officials limited the taxpaying community and other interested parties’ ability to readily …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal & School Audits
… Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling … guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher … County) District officials did not ensure that credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… without detection. Copiague Fire District – Mechanic Shop Operations (Suffolk County) The board and district … The board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees … vehicles not owned by the district. Auditors also examined one parts invoice where 81 parts were purchased; however, for …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli has made it … are not issued prior to ordering goods or services. Your Home Public Library – Financial Management (Broome County) … School District Syracuse City School District and the Your Home Public Library …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… MCOs appear to have shifted costs from the non-allowable category of marketing to the allowable category of facilitated enrollment, contrary to the intent of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… the enacted state budget leaves greater uncertainty for school districts, health care providers and local … report notes the state has delayed the filing deadline for 2019 tax returns for individuals and corporations from April 15 to July 15. …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesOpinion 2000-3
… the Town Law, irrespective of whether the establishment or extension is subject to prior approval of the State … ask whether a resolution approving the establishment or extension of a town special district under Town Law, article … even though prior approval of the establishment or extension by the State Comptroller is not required. You also …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… must also work on enshrining in its Constitution a debt cap based on personal income, eliminating unaccountable …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edState Comptroller DiNapoli Releases Municipal & School Audits
… budgets indicating it needed to both increase real property taxes and use appropriated fund balance to close … The village’s proposed budget, which includes a tax levy of $12,079,830,complies with the tax levy limits established by law. Warren County Local …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-547
… Compensation leave but later it is determined that some or all of the period of time the employee was not on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… to repay additional FICA on or after September 1, 2016, the prior obligation will be converted to Deduction Codes 500 … Security Deficiency) Flat Rate in order to maintain the deduction rate of three percent of gross pay for the … Compensation leave but later it is determined that some or all of the period of time the employee was not on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyDiNapoli Releases Report on NYS Executive Budget
… continues recent practices to circumvent the state’s debt cap by utilizing a loophole in the Debt Reform Act to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetState Comptroller DiNapoli Releases Municipal Audits
… made only for valid company purposes. Town of Catharine – Transparency of Fiscal Activities (Schuyler County) The board … with complete monthly financial reports. Town of Fremont – Transparency of Fiscal Activities (Sullivan County) The board … reliable monthly financial reports. Town of Greenville – Transparency of Fiscal Activities (Greene County) The board …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… this year and represent 36 percent of total revenue for the state. More than two-thirds of federal funds spending, $38.3 billion, is for local assistance Medicaid payments through the Department … Calls by the President and some members of Congress for major changes to federal funding for health care and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg . "In … stressed or require an increase in taxes. Newstead Fire Company – Internal Controls Over Financial Activities (Erie … Valley Town of Le Roy Village of Monticello Newstead Fire Company City of Peekskill and the Town of Warrensburg …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3