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State Comptroller DiNapoli Releases Municipal & School Audits
… frames and officials could not support that they met all drill requirements. Officials also did not file the required …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… R. Drew operated several other programs, including a Universal Pre-Kindergarten and a New York City Administration …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/charles-r-drew-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: New York's Higher Education Sector Boosts State and Local Economies, but Job Recovery Lags
A new report by State Comptroller Thomas P DiNapoli highlights the higher education sectors importance to New Yorks local economies and to the states overall economic health
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-yorks-higher-education-sector-boosts-state-and-local-economies-job-recovery-lagsXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… including any vouchers charging appropriations that are scheduled to lapse at the end of March, entered online and … If the appropriation referenced on the voucher is scheduled to lapse in March, the account code will need to be … including any vouchers charging appropriations that are scheduled to lapse at the end of March, submitted via …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedAccounts Payable Advisory No. 31
… line) is correct and appropriate based on the goods and services purchased. Therefore, when processing utility bills, … 52001 Electricity Commodity 52002 Electricity Transmission Gas Commodity 52020 Methane 52021 Natural Gas 52022 Propane (non-vehicle use) Gas 52025 Gas …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsLincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Ordinary Disability – State University Police Plan
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … You must select an option for the payment of your disability benefit . Filing You, your employer, or someone … power of attorney may file your application for ordinary disability retirement benefits. If you are eligible, …
https://www.osc.ny.gov/retirement/publications/1823/ordinary-disabilityADAPT Community Network – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… property is missing, it can jeopardize the prosecution of criminal cases and could result in dangerous items, such as … and discovered 293 items (7 percent) were unaccounted for from law enforcement agency inventories. Of the ten agencies … testing procedures by having someone independent of the process trace items from the property room to the inventory …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyOpinion 98-16
… deposit, but no later than on that date. You ask how long a school district must hold moneys paid into a tax … Gulotta , 72 NY2d 363, 373, 534 NYS2d 108, 113). As to how long moneys must be held in the fund, section 3651(1-a) … How long a school district must hold moneys paid into a tax …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases Municipal Audits
… improvement related to the collection of season passes and lift ticket revenues at the town-operated McCauley Mountain …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… in the initial report. Department of Motor Vehicles (DMV): Registration and Enforcement of Automotive Service, Sales, … law outlines DMV's responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Cost-Saving Ideas: How to Reduce Energy Costs
… retail energy market, you’re no longer restricted to buying energy from your host utility. The utility continues to deliver electricity and natural gas but energy service … that will save your locality money. Visit the OGS website to learn more about OGS contracts and find out how to be …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsEast Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… [read complete report – pdf] Audit Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) … Period January 1, 2023 - November 30, 2024 Understanding the Audit Area Commonly used commodities such as fuel are … access to fuel could occur and remain undetected. During the audit period, the Company purchased 11,819 gallons of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Municipal Audits
… or procedures. The board also did not enter into a written service level agreement with the IT vendor. In addition, the … totaling $455,792 from 35 vendors and 10 professional service providers examined, town officials purchased goods … with any of the 10 providers. Auditors found a one-year mowing contract was awarded for $26,000 to a company owned by …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 339
… non-cash merit awards, such as gift certificates and bus or subway tokens. Awards from all qualified award programs … relating to Employee Award Programs, issued 9/28/00. Web site link: … or Confidential (M/C) Employees, issued 3/22/02. Web site link: http://www.budget.state.ny.us/bprm/d/d280.html …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… $39,226 in unsupported expenses, including $10,806 in classroom supplies and $6,671 in repairs and maintenance …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… completed audits of the Inlet Common School District , Lockport City School District , Morris Central School … are adequately documented and approved prior to payment. Lockport City School District – Monitoring Transportation … completed audits of the Inlet Common School District Lockport City School District Mo …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Tidal Basin Government Consulting, LLC
… (Division) made to Tidal Basin Government Consulting, LLC (Tidal Basin) were appropriate pursuant to the terms of … Services made to Tidal Basin Government Consulting LLC were appropriate pursuant to the terms of the contract …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Hebrew Academy’s CFR for the fiscal year ended June 30, 2017 and included … and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual), including: $792,672 in compensation for 174 (145 … their compliance with the provisions of the RCM and the CFR Manual. To Hebrew Academy: Ensure that costs reported on …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manual