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E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … students with disabilities. The New York City Department of Education (DOE) refers students to E&D and pays for its … were not proportionately similar between classes or groups of E&D employees. $82,648 in unallowable personal service …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualOversight of Telemental Health Services (Follow-Up)
… provide and support mental health services and psychiatric care from a remote location. In 2015, OMH established a … of TMH standards allowing only physicians or psychiatric nurse practitioners to use TMH for assessment and treatment … Another expansion in 2019 allowed additional OMH-licensed care providers beyond physicians or psychiatric nurse …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… of the Vehicle and Traffic Law ( 2018-S-7 ). About the Program In 1972, a tragic school bus and freight train … policies to support the Law’s requirements. Every motor carrier, as defined in the Law, must enroll in the Program, … that the Department’s revised process for reviewing motor carrier compliance, which uses desk reviews with advance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to as the SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of Bath Central School District , Berne-Knox-Westerlo … Thomas P DiNapoli today announced his office completed audits of Bath Central School District BerneKnoxWesterlo …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Brewster-Southeast Joint Fire District, Village … Thomas P DiNapoli today announced his office completed audits of the BrewsterSoutheast Joint Fire District Village …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of General Services (OGS): … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsChurchville-Chili Central School District – Procurement (2025M-18)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Middlesex Fire District – Fiscal Transparency (2025M-130)
… and incomplete, and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not … review. 1 Fire districts must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130Comptroller DiNapoli Releases Municipal Audits
… Library , Endwell Fire District , Lily Dale Volunteer Fire Company , Town of Oneonta Fire District and the Warsaw Fire … meals and travel expenses. Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations … committee generally does not provide adequate oversight of company financial activities because the treasurer does not …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… 8 percent between 2010 and 2012 according to a report issued today by New York State Comptroller Thomas P. … - less than a third of what is necessary. DiNapoli’s report found that local governments, excluding New York City, … address specific infrastructure needs. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetNew York City Budget Balanced But Economic Risks Have Grown
… surplus of $4.2 billion, according to a report released today by State Comptroller Thomas P. DiNapoli. The surplus … a surplus of $42 billion according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownDiNapoli: School District Revenue Growth Slows
… New York’s school districts have faced major fluctuations in their … to the financial pressures on local governments and school districts across the state. “School districts are caught in a financial bind and are … New Yorks school districts have faced major fluctuations in their …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsOpinion 88-17
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (whether municipality may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), … approval of a subdivision plat, to compel dedication of park land in the subdivision without compensation. 34 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Medicaid Audits Find More Than $500 Million in Waste
… payments and untapped revenue opportunities over a four-year period, according to a report released today. Auditors … mandated financial oversight functions. In state fiscal year 2015-2016, the Division of the Budget projects Medicaid …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , … , Mount Vernon IDA , Town of Villenova and the Westmere Fire District . “In today’s fiscal climate, budget … spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash Receipts (Suffolk …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 98-16
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) … fund established to pay tax certiorari claims) EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16XII.8.E Payment Assignments – XII. Expenditures
… or entity other than the original contract holder. Payment assignments are commonly due to financing … to the New York State Lien Law (Article 2, Section 16), payment assignments only become valid when (i) an appropriate … for the agency manager to review the assignment and note its acceptance or rejection of the assignment. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Financial Condition (Putnam County) District officials have taken appropriate action to manage the district’s … on historical or known expenditures. District officials have also implemented multiple cost-savings measures in an …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1872
… Article 49.1 of the 2016-2021 OSU Agreement between the State of New York and the Civil Service Employees Association … is subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be … State Agencies Bulletin No 1872 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civil