Search
Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-36)
To determine whether the costs reported by Small Wonder Preschool, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s36.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfNew Yorkers in Need
The Office of the State Comptroller issued three major reports examining “New Yorkers in Need.” The first described poverty trends in New York State; the second examined food insecurity; and the last covered the crisis of housing insecurity.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (2019-S-72) 180-Day Response
To determine whether the Department of Health (Department) made improper payments for claims in violation of federal and State requirements related to ordering, prescribing, referring, or attending (OPRA) providers who were no longer participating in the Medicaid program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s72-response.pdfKids First Evaluation & Advocacy Center - Compliance With the Reimbursable Cost Manual (2021-S-12) 180-Day Response
To determine whether the costs reported by Kids First Evaluation & Advocacy Center on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12-response.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44)
To determine whether the costs reported by E&D Children Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44) 30-Day Response
To determine whether the costs reported by E&D Children Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44-response.pdfThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual (2024-S-14) 180-Day Response
To determine whether the costs submitted by The Arc Jefferson-St. Lawrence on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s14-response-sed.pdfComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Madison Central School District and the Starpoint Central … their money is being spent appropriately and effectively.” Madison Central School District – Procurement of Professional Services (Madison County) District officials did not seek competition …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… the records maintained for activities performed under the LOSAP point system were accurate and complete. In addition, … who are also district employees, were incorrectly granted LOSAP points for performing activities during their regularly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency … County) The board does not provide adequate oversight of the company’s financial activities. The treasurer withdrew …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… scandals demonstrate it’s time for New York State to build a new foundation of public trust by enacting campaign …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressDiNapoli: Capital Planning Problems Persist at NYRA
… in cash. In October 2011, Resorts World New York City Casino, operated by Genting New York, opened adjacent to … Under state law, a percentage of VLT revenue from the casino goes to fund education. For the period January 1, 2012 … 2014, NYRA received about $259 million in revenue from the casino, including $74 million for its capital program. During …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 91-3
… we have stated that, since Highway Law, §142(2) is a more specific statute with respect to highway equipment, … controls how, when and where highway equipment is to be used so long as the equipment is being used for lawful town highway purposes (1983 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 2002-4
… out by the town highway superintendent provided such work is reasonably related to and does not interfere with the … usual work of the superintendent and the cost of the work is charged to the town's general fund. You ask whether a town … are owned by a private individual and the channel is regularly used by fishing guide boats and other pleasure …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 92-45
Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service
https://www.osc.ny.gov/legal-opinions/opinion-92-45State Comptroller DiNapoli Releases State Audits
… or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned … available for MWBE participation. However, plans for 10 sampled ESD agencies were submitted late (one by more than five …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes