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Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… were not reimbursable. This disallowed amount included food, non-allowed merchandise, and items without … as follows: For program 9165, the costs included several food purchases for staff functions (such as luncheons) and food items that were not age appropriate (such as club soda …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Baker Victory, a not-for-profit organization located in Lackawanna, New York, provides a variety of services to … 2014, Baker Victory reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool … used to allocate costs Key Findings We identified $155,303 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21% of the district’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2079
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII, Section … through December 31, 2022, will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, according …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nationDiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers trail the national average debt burden …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… Thomas P. DiNapoli. The audit found that many campuses had little or no verification of residency for SUNY graduate … campuses (out of 150,116 total) and found 421 (35%) had little or no documentation of residence. The vast majority of … Buffalo, Binghamton, ESF and Geneseo — with Buffalo having little or no documented support for graduate students’ …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsComptroller DiNapoli Releases Municipal Audits
… during the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the board did not develop and adopt … paving services and brush collection totaling $471,700. In addition, town officials did not seek competition for 10 …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… those who may suffer the loss of services. Programs that help fund front-line responders, safeguard health, protect … shown, New York ranks first among the small group of states that send more dollars to the federal government than … on the SFY 2020-21 Enacted Budget Financial Plan Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced … to less than 2°C above pre-industrial times. Although the United States is not a party to the Paris Climate Agreement, … listed as one of the largest corporate GHG emitters in the world by Climate Action 100+ , a global investor initiative …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsTown of Windsor – Capital Project (2025M-52)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Comptroller DiNapoli Releases School Audits
… School District , Sweet Home Central School District and the West Babylon Union Free School District . State … has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 92-32
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically significant … to the town on an installment basis, secured by a purchase-money mortgage. You inquire about the propriety of the use of … for town purposes and also authorizes the sale of town real property pursuant to board resolution, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… of the Town Law also authorizes fire districts to acquire real property and suitable buildings "[f]or the preservation, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts … Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts Receivable (AR) module and must be coordinated with OSC’s Bureau of State Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. Background Wayne County is located in Central New York, covers …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Contract Advisory No. 25
… being used to accept Grant Procurement Records and Contract Reporter Exemption Requests (CRERs). As of … new and amendment Grant Procurement Records, and new Contract Reporter Exemption Requests (CRER) Document the … requests more information or when the review is complete Search for and review prior records submitted by your agency …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Village of Allegany – Vehicle Fuel (2012M-308)
… The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period … The Village of Allegany is located in Cattaraugus County and has a population of approximately 1,800 residents. The … is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308