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Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… preschool Special Class in an Integrated Setting half-day classes (program 9165) and full-day classes (program 9160) to children who are between three and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualMattituck Fire District – Claims Audit (2025M-48)
… that all claims are subjected to an independent, thorough and deliberate review which determines, among other things, … that each purchase is for a proper fire district purpose and is adequately supported and approved. Generally, the Board must audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Town of Windsor – Capital Project (2025M-52)
… 24, 2024. We extended our audit period forward to December 31, 2024 to document the change in Town Supervisors … of competition and documented the results to help provide assurance that one professional service contract totaling … seek or properly document competition, taxpayers have less assurance that purchases are made in the most prudent and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … students receive the benefit of a lower tuition, according to an audit by Comptroller Thomas P. DiNapoli. The audit … “SUNY is enabling graduate students from out-of-state to take advantage of a tuition benefit that is supposed to be …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsDiNapoli: New Yorkers’ Debt on the Rise
… the national average, with student loan balances 335% higher than they were in 2003, according to a report released … 2020. We’re seeing debt rise for New Yorkers with student loans, mortgages and credit cards,” DiNapoli said. “Borrowing … improve access for individuals and families to financial education resources, so they are better prepared to build a …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York households owned a home in the second quarter of 2022, compared to 65.8% nationally. New York also has a … benefits, serving as a vehicle to build wealth as home prices appreciate and equity grows over time. In 2020, the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… The state’s Enacted Budget Financial Plan anticipates a dire fiscal outlook in State Fiscal Year … system could also face significant cuts. “The Financial Plan warns of deep cuts and very troubling actions the state … Division of the Budget (DOB) that underlie the Financial Plan are in keeping with those of the Congressional Budget …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookState Comptroller DiNapoli Releases Municipal & School Audits
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … totaling $211,171. The town may have saved $3,891 on diesel fuel purchases if town officials had used the New York State Office of General Services contract to purchase diesel fuel. Additionally, the highway superintendent had a …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced … of the largest carbon emitters in the country, has adopted new, long-term targets for lowering greenhouse gas (GHG) … with the Paris Agreement's goals. As a result, the New York State Common Retirement Fund's (Fund) has withdrawn …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsComptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2079
… reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight … Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee … by receipts. The maximum rate allowed by IRS for PCM is 58.5 cents per mile effective from January 1, 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… fund prudently, with a diversified portfolio that can weather economic storms and provide retirement security for …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterRockville Centre Union Free School District – Information Technology (2023M-140)
… on District computers although the District’s regulations for acceptable Internet use and computer resources and data …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mSag Harbor Union Free School District – Child Care Program (2016M-211)
… oversight of its child care program for the period July 1, 2014 through December 31, 2015. Background The Sag … have not established procedures specifying an official fee schedule, who is eligible for financial assistance, how past …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school audits have been issued. Dansville Central School District – Information Technology and … rights or backup and disaster recovery. Letchworth Central School District – Reserves (Allegany County) The district’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-56
… of Union Free School District No. 3 of the Town of Huntington , v Associated Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… Contracts by the Numbers , a new web page with a dashboard that expands the procurement search tools provided in Open … vendor, and contract type. This includes both contracts that are reviewed and not reviewed by DiNapoli’s office. The … Contracts by the Numbers a new web page with a dashboard that expands the procurement search tools provided in Open …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under … State requirements. As a result of these weaknesses, six eye care professionals who did not comply with the … Department of Health: Improper Medicaid Payments to Eye Care Providers ( 2015-S-6 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the … located throughout New York City’s five boroughs. As of January 2019, CUNY offered 1,400 academic programs, 200 majors leading to associate and … To determine whether the City University of New York has provided sufficient guidance to the CUNY …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standards