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School of Professional Studies – Procurement Card and Travel Card Purchases
… educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered 15 degrees (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has grown to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… that are likely to affect the state’s economy, finances and safety net. “The Executive Budget for the upcoming state … that have injected unnecessary volatility into the state and national economies, and disruptive changes in the state’s … Spending Growth DOB estimates All Funds spending to grow by just 0.7%, or $1.7 billion, in SFY 2027, reflecting …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetState Comptroller DiNapoli Releases Audits
… have been released. New York City Department of Social Services – New York City Department of Homeless Services: … not implementing one. New York City Department of Small Business Services: Facilitated Programs to Assist Small … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsMedicaid Program – Optimizing Medicaid Drug Rebates
… Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures for … and is the basis for the Department’s manufacturer rebate requests. The Department uses NDCs and other … calculates quarterly rebates for each drug and submits rebate invoices to the manufacturers. For 2014, the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist … in New York City (2022-N-1) The New York City Department of Small Business Services (SBS) is tasked with helping … to assist small businesses by providing the services of Compliance Advisors and Small Business Advocates, each …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 90-49
… we concluded that an improvement district commissioner who does not work a full day is entitled only to a proportionate … to a per diem allowance. We concluded that section 214 does not require that services for the district be rendered … Upon reconsideration, we now believe that Opn No. 81-179 does not correctly set forth the rule in New York with …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Opinion 2005-3
… -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) … [30], 1709 [6], [9], [22], [33], 2117[3], 2801[1]; 13 Opns St Comp, 1957, p 88), we find no authority analogous to … the district, “any former school site or lot, or any real estate the title to which is vested in the board, and the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – Long Island Rail Road: Mitigation for Extreme Weather Conditions and … Transportation Authority (MTA)-established Blue-Ribbon Commission on Sustainability released its Final Report, which … A prior audit, issued in March 2024, found the Long Island Rail Road (LIRR) did not perform a systemwide assessment of …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… that can be made in each area. New York City Department of Education (DoE): Compliance With State Arts Education … (SED) regulations. Auditors found that 46 to 64 percent of the students sampled did not meet one or more of the SED requirements. In a follow-up report, auditors …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsOversight of Contract Expenditures of Bowery Residents’ Committee
… ill and chemically addicted homeless adults at their 200-bed Jack Ryan Residence (JRR) for the period from September …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeeFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… to children with disabilities who are 3 to 5 years of age. Racker is reimbursed for these services through rates … included: $94,258 in personal service costs, consisting of $69,538 in payments with inadequate time records, $20,977 … $105,114 in other than personal service costs, consisting of $87,304 in less-than-arm’s-length lease transactions, …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualVillage of Liberty – Budget Review (B4-14-9)
… budget does not include a tax overlay or provisions for infrastructure needs. There are budget gaps in the water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Marie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Marie Pense Center LLC on its Consolidated Fiscal Reports were reasonable necessary directly
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualDiNapoli: Small Business Owners Are Backbone of New York's Economy
… for three key areas. The effort includes a link to a portal that invites New Yorkers to submit recommendations for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyManual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Manual Therapy Center, Inc. (Manual Therapy) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manualXVI.3.B Fund Accounting – XVI. Financial Reporting
… New York State has three broad fund categories that are further divided into fund types. A fund type is the … administration. The fund categories and related fund types are listed below and are discussed in greater detail later in this section. … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Audits
… 345 students. The New York City Department of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is reimbursed by SED for a portion of its payments to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … in fire science is a "course of instruction" within the meaning of section 72-g. Thus, we concluded that a fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Calculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurement