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Churchill School and Center – Compliance With the Reimbursable Cost Manual
… $3,023,220 in claimed costs as follows: $1,412,227 in compensation costs incurred by the Center and the Development … that did not comply with Manual requirements; $376,597 in compensation paid to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; $220,501 in unnecessary transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York … who no longer worked for DMNA and lack of follow-up on unsubmitted support for credit card purchases that were …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsParkland Alienation (2014-MS-5)
… sell, lease or discontinue the use of municipal parkland. In order to convey parkland to a non-public entity, or to use … Parks, Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State … used the proceeds from its parkland alienation transaction in July 2012 to make capital improvements or acquire new …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… Comptroller Thomas P. DiNapoli said today in recognition of 529 College Savings Day to be celebrated on Sunday, May 29. “With the cost of college on the rise, it’s a great time to consider opening … which can be opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryWestchester County – Court and Trust Funds (2024-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Lewis County – Court and Trust Funds (2024-C&T-1)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1DiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… depend on the amount of capital funding made available by New York state and New York City, and whether the economy … the city to close the remaining $9.8 billion funding gap in its five-year capital program. While we don’t yet know how the gap will be closed, we do know that the public mass transportation system is critical to the state …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, … County. Read the report or visit: https://www.osc.state.ny.us/localgov/pubs/economicprofile/long-island-region.pdf . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… – including a new $80,000 swimming pool – and her ordinary living expenses. In September 2018, an NYU program director … Shriya Shinde, and Rackets Investigator David Caban assisted with the investigation. Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … a decade earlier, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The New York …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to … record. The law provides that before a qualifying contract may take effect, the contractor must be in … the contractor must certify, prior to the commencement date of the renewal term, that the contractor has filed with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationIX.7.J Final Reports – IX. Federal Grants
… also be sent to the OSC BSAO Federal Payment Management Team at [email protected] . Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… specifically. For this guide, we will adhere to this prevailing interpretation. The state’s CMIA “major program” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaGASB Statement 87, Leases
… period; Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; … based on disincentives future usage. … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesVendor File Advisory No. 9
… Vendor Classifications Update: The Office of the New York State Comptroller has identified vendor classifications, a designation for the type of business the State does with each vendor. These classifications will be …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/9-vendor-classifications-updateDiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… Annual local sales tax collections declined in 30 of the 57 counties outside of New York City last year, according to a report issued … exclusively driven by New York City, which saw an increase of $487 million. “The unpredictability in sales tax …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesFormer Treasurer of Patterson Fire Department Sentenced to 33 Months in Prison for Embezzlement and Filing False Tax Returns
… Preet Bharara, the United States Attorney for the Southern District of New … was sentenced today by U.S. District Judge Nelson S. Roman to 33 months in prison for fraud and tax charges arising out … of more than $1.1 million from the PFD. According to documents filed in court, MELIN, a chiropractor, was …
https://www.osc.ny.gov/press/releases/2017/02/former-treasurer-patterson-fire-department-sentenced-33-months-prison-embezzlement-and-filing-falseNational Directory of New Hires Data Security
… Purpose To determine whether the Office of Temporary and Disability … New Hires data. The audit covers the period April 11, 2016 to June 2, 2016. Background The Office of Temporary and …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityAvoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Food Insecurity Persists Post-Pandemic
… including the expanded Child Tax Credit, universally free school meals, and higher Supplemental Nutrition Assistance … a new federal food program for low-income families with school-aged children when schools are closed in the summer. … . 11 Ibid. 12 Public Law Number 118-42, H.R.4366 - Consolidated …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemic