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Oversight of International Offices
… offices in Australia, Brazil, Chile, China, Mexico and Turkey. ESD still has foreign representatives operating in …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… from ten school districts in Monroe County. Monroe County pays tuition to RCN for its preschool special education … 59.5 percent of the preschool special education tuition it pays. SED sets the reimbursement rates based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The New York … their spouse/domestic partner are both eligible to enroll in NYSHIP, only one may elect Family coverage (the other may …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOversight of Career and Technical Education Programs in New York State Schools
… rate for students who have completed two consecutive CTE courses in the same program is about 90 percent – 15 … oversight efforts need improvement to ensure CTE programs offered through the secondary school system align with …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Oversight of Weights and … To determine the extent of implementation of the four recommendations included in our initial audit report Oversight of Weights and Measures …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followState Comptroller DiNapoli Releases Municipal Audits
… 2017, city officials balanced the budget using primarily casino revenue, averaging $9 million, and fund balance, … deplete available fund balance. Assuming no additional casino revenue is received, the city will have a projected …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… that were in violation of New York State Public Officers Law. The board also approved $1,488 in charges that were not … option. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be … determined by the department. Distributors whose combined tax liability exceeds $5 million for the department’s …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… an independent audit of the District’s financial records on an annual basis and ensure that the AUD is filed within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSaratoga County – Financial Condition (2013M-235)
… budget are approximately $234 million, funded primarily by real property taxes, sales taxes and State and Federal aid. …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Opinion 90-39
… Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of Huntington , 85 Misc 2d 806, 380 NYS2d 466; … 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 98-1
… clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, … Under the proposal, a county would contract with a regional transportation authority ("authority") which would … any state agency including any department, board, bureau, commission, division, office, council, committee, or officer …
https://www.osc.ny.gov/legal-opinions/opinion-98-1XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… entities of their legal obligations with respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract may be awarded. This section also serves to outline the State Comptroller's procurement record … entities of their legal obligations with respect to determining the responsibility of a business entity vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityJune 2002: GASB Statement 34
… of governmental operations and ultimately result in an increased accountability by the governmental units. … revenues. The largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal … 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34About Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net … employers participating in state and local government pension plans to report their proportionate share of the collective Net …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased mother. “Ms. Chatley hid her mother’s death to try to steal from the state retirement system and line her … that Patricia Chatley 61 of Nunda New York pleaded guilty to stealing more than $25000 in New York state pension …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionComptroller DiNapoli Releases Municipal Audits
… controls over cash disbursements. In addition, credit card charges were not itemized and receipts were not provided … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsMonitoring Town Asphalt Road Projects (2012MS-7)
… [read complete report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , Guilderland [pdf] , Islip [pdf] , … Vendors produce daily batch reports that identify the ingredients used in each specific batch of hot mix asphalt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time … Nigrelli announced that Oswego County adult literacy teacher William Fisher was charged with falsifying his time …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces