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ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports … to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualState Contract and Payment Actions in February
… for the Disabled, Inc. for janitorial services at SUNY Buffalo. Department of Transportation $26.8 million with … and Historic Preservation for capital improvements to the Buffalo Harbor State Park. $3.1 million to Community Foundation for Greater Buffalo, Inc. to support programs providing workforce …
https://www.osc.ny.gov/press/releases/2019/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in December
… in Jefferson County. $1.3 million with Niko Development Corp. for basketball court installations at Jones Beach State … St. Lawrence County. $1.1 million with Foremost Electric Corp. for electrical upgrades at Mills-Norrie State Park in … of hospital beds. $1.2 million with Quintal Contracting Corp. for tree care services. New York State Thruway …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership … to existing and prospective low- and moderate-income homeowners across the state. “Protecting and expanding … The majority of grants awarded to homeowners through the states Affordable Home Ownership …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amani … Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora … for the establishment and use of certain reserve funds. Mount Pleasant Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … statements along with an associated pension expense. If you prepare financial statements in accordance with Generally … liability, pension expense, deferred inflows/outflows and other related disclosures. Calculations are based on current …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68DiNapoli Announces Latest Fiscal Stress Scores
… action to avoid future financial troubles. DiNapoli is undertaking targeted outreach and training to help local …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresCayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings There was … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Medicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… was paid for inpatient, pharmacy, referred ambulatory, and clinic claims that did not comply with Medicaid policies; …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Genesee County – Court and Trust Funds (2024-C&T-7)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3State Contract and Payment Actions in June
… Office of Addiction Services and Supports $3.6 million with Dreamland Security Services Inc. for security guard … at the Kingsboro Addiction Treatment Center. $3 million with Opad Media Solutions LLC for problem gambling media … Site improvements including a spray pad, architectural fountain, and park buildings in Erie County. $7.1 million …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneComptroller DiNapoli Releases School Audits
… District , Sidney Central School District , Tupper Lake Central School District and the Walton Central School … reducing the district’s real property tax levy. Tupper Lake Central School District – Financial Condition (Franklin … City School District Sidney Central School District Tupper Lake Central School District and the Walton Central School …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… city’s role as a media hub and center for headquarters for pharmaceutical and consumer-focused firms should also …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND POLICE PROTECTION -- Disability Benefits (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE … still required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… or which water outlets he exempted from sampling and how they would be secured against use. Because there is no …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… payments, as follows: $8.3 million was paid for managed care premiums on behalf of Medicaid members who should not have had managed care coverage because they had other concurrent comprehensive … inpatient claims that should have been paid by managed care. $1.3 million was paid for managed care newborn birth …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … that a postdated check is not a "sum of money" within the meaning of sections 35 and 37 of the Town Law until the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36