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Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… As a result of the audit, Baker Victory hired a new CPA to review Baker Victory’s allocated costs. Further, the CPA and Baker Victory officials began taking steps to verify …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … as the Manhattan Center for Early Learning, Inc., is a New York Citybased not-for-profit organization authorized by SED … school year, NYCCD served about 415 students. The New York City Department of Education (DoE) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualSocial Media Use Policy
… items. Our social media sites, including Facebook, X, Instagram, YouTube, Flickr, Bluesky, and LinkedIn, are … to the TOS. For more information, consult the host website’s TOS. Host sites may use “cookies,” which can be used to … sites are subject to public disclosure. By posting on OSC’s social media site, you grant OSC permission to share or …
https://www.osc.ny.gov/help/social-media-use-policyOversight of Transportation Services and Expenses
… trucks) and large transportation (e.g., inmate buses, tractor trailers) vehicles. Many of the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… PANYNJ staff. Four of the PATH stations, in Manhattan (9th Street, 14th Street, 23rd Street, and Christopher Street) …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followState Agencies Bulletin No. 1741
… used for Time Entry overtime payments Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … the overtime factor. For overtime earned on or after 3/28/2019 (Institution) or 4/04/2019 (Administration) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Did the Center Moriches Fire District (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer filed … the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113North Creek Fire District – Board Oversight (2025M-86)
… activities? Audit Period January 1, 2022 – March 31, 2025 Understanding the Audit The elected five-member Board … services. The District’s budgeted appropriations for 2025 totaled $215,481 and the District’s reserve fund balance … records and reported cash balances. The report includes 12 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April 30, … at the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a … As of July 1, 2023, the District’s inventory list of capital assets contained 9,815 assets with an acquired value …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… Summary New York State (NYS) has 532 villages ranging in size from fewer than 50 residents with a budget of … annual budget to provide those services. Village officials in NYS should be transparent and accountable, by making … that do not file their required AFR has grown from six in 2019 to 76 in 2023, a concerning trend. We reviewed 2 the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli Announces Fiscal Stress Scores
… of Poughkeepsie (fiscal stress score of 78.3), the city of Niagara Falls (72.1), and the town of Caneadea (65.4) are in the … Mount Vernon, Rensselaer and Salamanca; and Greene and Ontario counties. Lists Municipalities in Stress for Fiscal …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… abandon vulnerable New Yorkers. I expect the agency to take swift steps to ensure these facilities are up to … the agency suspended all on-site recertification reviews. These reviews are unannounced inspections of safety … all three recommendations and indicated actions they would take to implement them. Audit Audit of the Office of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli Announces State Contract & Payment Actions for January 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies, certain contracts for state public … youth tobacco access laws. Office of General Services – Sale of Surplus Properties Approved a $6.6 million contract … with Essex County to buy and demolish property in eight communities damaged by Hurricane Irene. Approved a contract …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… Thomas P DiNapoli announced today his office reviewed 2092 contracts valued at $23 billion and approved nearly 22 …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… decrease was led by declines in overtime hours at three of the five agencies that are historically the largest … two-thirds of the state’s overtime hours in 2023. The Department of Corrections and Community Supervision (Corrections), the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016DiNapoli: NYC Metro Transportation Costs Rose 56% Over Past Decade, Slower Than Other Major Areas
… in the Los Angeles, Miami and San Francisco metropolitan areas according to a report released today by State … metro area grew at a slower pace than in other major metro areas, it remains a substantial expense for many New … of 15.3 million people in the city and surrounding areas. Public transportation costs made up the third largest …
https://www.osc.ny.gov/press/releases/2024/09/draft-dinapoli-nyc-metro-transportation-costs-grew-slower-other-major-cities-still-rose-29-percentDiNapoli: Statewide Local Sales Tax Collections Declined 10 Percent in 2020
… of the state, and double-digit declines continued in the third (21.9 percent) and fourth (18.5 percent) quarters, even … depend heavily on sales taxes as a major source of revenue, but as New Yorkers stayed home and bought less in … and food services sales in the months to follow. The third quarter (July through September) and fourth quarter …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-statewide-local-sales-tax-collections-declined-10-percent-2020