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Putnam County – Court and Trust Funds (2017M-221)
… property. Pursuant to New York State Finance Law, the Commissioner is required to submit a report on an annual … we noted no material discrepancies. We also found that the Commissioner established adequate procedures, maintained …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… property. Pursuant to New York State Finance Law, the Commissioner is required to submit a report on an annual … we noted no material discrepancies. We also found that the Commissioner established adequate procedures, maintained …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… under federal programs listed in the Catalog of Federal Domestic Assistance CFDA is subject to CMIA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaGASB Statement 87, Leases
… of “reasonably certain.” Relevant factors include: Market-based factors, such as a whether contract terms and … the optional periods are favorable compared with current market rates. Contract-based factors, such as significant … rented in the past 10 years was used for over 500 hours per year. A new construction project requires double …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesAudit of the Tuition Assistance Program at New York Career Institute
… in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in the fields of Court …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteParkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use of municipal parkland. In … parkland. Key Findings Five of the 11 municipalities did not comply with all the requirements of their legislation. …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Churchill School and Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, … National Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… since 1997. The program is overseen by DiNapoli’s office and the New York State Higher Education Services … board for students enrolled at least half time, books and supplies. There are more than 911,000 college savings …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryLewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Otsego County – Court and Trust Funds (2025-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July … a court order, certain assets may be provided to the court and then delivered to a county treasurer for safekeeping. … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Building Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. (Building … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Building Blocks Developmental Preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/building-blocks-developmental-preschool-inc-compliance-reimbursable-cost-manualDiNapoli Releases Sunset Park Economic Snapshot
… of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to … York State Comptroller Thomas P. DiNapoli. “Greater Sunset Park is undergoing an economic revival,” DiNapoli said. … across the city, growth brings new challenges. Sunset Park is a dynamic and diverse neighborhood that continues to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotDiNapoli: After-School Provider Misused $194,320 in Public Funds
… Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and … budget proposes a $500,000 grant to SCO to expand its five-day-a-week School Age Child Care/Afterschool Program. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsWall Street Bonuses Rose In 2012
… Cash bonuses paid to New York City securities industry employees are forecast to rise by 8 percent to $20 billion during this year’s bonus season, according to … Cash bonuses paid to New York City securities industry employees are forecast to rise by 8 percent to $20 billion during this years bonus …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… P. DiNapoli. The findings of the Comptroller’s audit and investigation were referred to Dutchess County District … company members, including utilities, cable television, insurance, college fees, books and rent. In addition, the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Town of Champion Great Bend Fire District , Chenango County , Jefferson County Soil and … and effectively.” Town of Champion Great Bend Fire District – Controls Over Financial Operations (Jefferson … office completed audits of the Town of Champion Great Bend Fire District Chenango County Jefferson County Soil and Water …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2SUNY Bulletin No. SU-342.2
… with a Comp Rate Code of ANN, CAL, 21P, CYF, BIW, HRY, or FEE For employees meeting the eligibility criteria, agencies … being used and explain how the extra time days entered for payment were calculated Employees with a Comp Rate Code of … payment were determined Employees with a Comp Rate Code of FEE In addition to placing employees on leave in their Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullDiNapoli: Job Creation Increases for IDA Projects
… within their communities. “IDAs are an important catalyst for economic development in our state,” said DiNapoli. “But … information they gather about the projects, and policies for recapturing financial assistance if project goals are not … the life of these projects, at a median cost of $1,882 per job gained. In 2013, cumulative job gains equaled 199,943 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projects