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Controls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … increased the amount owed by a district, annually to the state, for its share of the cost of future employee … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… duties or implement compensating controls relating to non-payroll disbursements; establish procedures to detect and prevent duplicate payments from occurring; or … (8%) for 2020 through 2022. The district also did not have a written multiyear financial plan or adequate capital …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large … of $141,791,700. Brentwood Union Free School District – Information Technology (IT) (Suffolk County) The board and … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 647
… with respect to certain employees in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security Services Bargaining Unit are eligible for binding arbitration, the … arbitration eligible employees in the Security Services bargaining Unit, but does not apply to titles in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleOpinion 95-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Award Program (service credit for attending meetings of the fire district board of commissioners) VOLUNTEER … Concerning a length of service award program established by a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Open Book New York
… Chief Financial Officer, Comptroller DiNapoli believes New Yorkers deserve to know how their tax dollars are spent. … spending priorities using the Comptroller's Open Book New York. Also see Additional Financial Information . State …
https://www.osc.ny.gov/open-book-new-yorkXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusSUNY Bulletin No. SU-311
… the payments, campuses are required to complete a roster identifying employees who will receive a July 2020 SUNY M/C Discretionary Salary Increase. The roster must include the increased salary, the amount of the … forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-311-july-2020-state-university-new-york-sunySUNY Bulletin No. SU-307
… an Adjustment When an adjustment is needed for non-COVID-19 related overtime or recall such as OTT, ARO must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… wrote herself extra paychecks and used district funds to buy tools for her husband’s business. To read the final audit … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Pleads Guilty in Theft of Fire Department Funds
… before Judge Michael Martinelli. At the time of his plea, he also paid $124,383 in restitution, added to the $25,000 he paid upon arraignment. Munson is scheduled for sentencing … Munson admitted he had created the false statements on his home computer; that he had stolen money from the Department’s …
https://www.osc.ny.gov/press/releases/2018/09/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… The former treasurer of the Le Roy Fire Department and the Le Roy Fireman’s Benevolent … jail and a final $16,200 restitution payment to the Le Roy Fire Department and the Firemen’s Benevolent Association. … The former treasurer of the Le Roy Fire Department and the Le Roy Firemans Benevolent …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000NYS Common Retirement Fund Announces Third Quarter Results
The New York State Common Retirement Funds Fund estimated rate of return for the third quarter ending Dec 31 2013 was 514 percent increasing the Funds value to an estimated $1732 billion according to New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-results