Search
Oversight of School Fire Safety Compliance (Follow-Up) (2017-F-22)
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22.pdfOversight of School Fire Safety Compliance (Follow-Up) (2017-F-22) 30-Day Response
To determine the extent of implementation of the four recommendations included in our original report, Oversight of School Fire Safety Compliance (2015-S-86).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f22-response.pdfExamination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfMaximus, Inc.
The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures when officials directed Maxi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2015-08-21.pdfComptroller’s Fiscal Update: Tax Collections Through the Third Quarter, January 2014
Ttax collections through the third quarter were $534 million lower than projected in the most recent update to the Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-3rd-quarter-2013-14.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfEmployer's Guide - Section 1: About NYSLRS
The Employer’s Guide is a resource for the benefit and payroll staff of NYSLRS’ participating employers to help them do their Retirement System-related work.
https://www.osc.ny.gov/files/retirement/employers/pdf/employers-guide-section-1.pdfXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly classify receipts that were initially recorded as … Agencies are required to take necessary steps to prepare and submit revenue reclass …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsMama Program, LLC – Compliance With the Reimbursable Cost Manual
… 2015, Mama Program reported approximately $9.78 million in reimbursable costs for the SEIT preschool cost-based … 30, 2015, we identified $95,562 in reported costs that did not comply with the requirements in the RCM and recommend … personal service costs for pension contributions that did not comply with the RCM’s requirements; $6,336 in ineligible …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… 114 students. The New York City Department of Education (DOE) refers students to Williamsburg and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costNew York State Employees and Federal Funding – Federal Funding and New York
… including state taxes, fees and federal funding. The New York State Division of the Budget (DOB) projects 189,700 Full … Americans Act. Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan All State Agencies: …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingOpinion 2002-1
… or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (content of … authorizing the establishment of the program must state, in addition to certain other information, the extent to which … or the coverage and amount of any life insurance utilized in the program. Amendments to a service award program are …
https://www.osc.ny.gov/legal-opinions/opinion-2002-1State Agencies Bulletin No. 1852.1
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages. This income is … Regulations. Agencies should have an established process in place requiring employees to substantiate their business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… which are drugs administered by health care professionals in a hospital or facility setting. A prior audit, issued in September 2023, identified over $2.7 million in actual and potential overpayments for …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsOpinion 92-54
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Banking Transactions … LAW, §60.10: A prospective appointee to fill a vacancy in the office of town supervisor who is an officer and stockholder of a bank would have a prohibited interest in the designation of the bank as a town depository, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-54DiNapoli: Special Education Contractor Convicted for $2 Million Fraud
… to 24 months incarceration and ordered to pay $2,151,318 in restitution and forfeit another $1,924,318. “Cheon Park … bring Park to justice and recover stolen taxpayer money.” In July 2012, DiNapoli’s office issued an audit of Bilingual … County District Attorney’s Office for their collaboration in this investigation. DiNapoli has identified fraud and …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-special-education-contractor-convicted-2-million-fraudSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2021, Small Wonder served approximately 85 students in the SED preschool cost-based program. The New York City … 30, 2021, Small Wonder reported approximately $5.9 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2021, we identified $264,701 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2 fiscal years ended June 30, 2014. About the Program E&D is a New York City-based proprietary organization approved by …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2018, Little Meadows reported approximately $10.2 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2018, we identified $395,644 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $192,089 in …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. The DOE refers … 2020, we identified $663,830 in reported costs that did not comply with the requirements in the RCM and the CFR … reported on the CFR. $12,063 in employee bonuses that were not in compliance with the RCM’s guidelines. $10,394 in …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manual