Search
State Comptroller DiNapoli Releases Municipal Audits
… – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by establishing a sound process for … and work progress through photographic evidence. In addition, city officials ensured construction change …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Springbrook NY, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … is an SED-approved special education provider located in Otsego County. Springbrook provides, among other programs, … to children with disabilities who are between three and five years of age. Springbrook is reimbursed for these …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/springbrook-ny-inc-compliance-reimbursable-cost-manualWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended June 30, … the ages of three and five years. Whitestone, located in Queens, New York, provides preschool services throughout …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualNiagara County – Golf Course Financial Operations (2015M-308)
… October 6, 2015. Background Niagara County is located in western New York State and has a population of approximately 216,000. The County, which is governed by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … that provides Special Education Itinerant Teacher (SEIT) and Special Class in an Integrated Setting (SCIS) preschool programs to …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualGermantown Central School District – Financial Management (2013M-230)
… The Germantown Central School District is located in Columbia County. The District is governed by a Board of … in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230City of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10DiNapoli: Former Dannemora Official Charged With Falsifying Time Sheets Attempting to Beef Up Retirement Benefits for Some Correction Officers
… sidewalks, re-carpeting the senior center, tiling town hall bathrooms and making other improvements to the village hall. The village only paid the COs for two days of work and … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-former-dannemora-official-charged-falsifying-time-sheets-attempting-beef-retirement-benefitsOpinion 2000-16
… not related to a member of the association by blood, marriage or adoption, but any such interpretation must … beneficiary a person not related to the member by blood, marriage or adoption. Sections 9104 and 9105 of the Insurance … as not being limited to relationships based on blood, marriage or adoption. Instead, these cases have adopted a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Town of Guilford – Budgeting (2023M-144)
… realistic budgets. Estimated revenues were underestimated and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund balance …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Comptroller DiNapoli Releases Municipal Audits
… County) Auditors found that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … County) Auditors found that the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsCompliance With Jonathan's Law
… April 1, 2015 through April 25, 2019. About the Program In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and developmentally disabled boy, died while in the care of a … facility operated by the Office of Mental Retardation and Developmental Disabilities (subsequently renamed the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawState Agencies Bulletin No. 1741.1
… payments Affected Employees Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … the negotiated 2016–2023 agreement between New York State and NYSCOPBA Security Services Units (Bargaining Units 01 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonState Comptroller DiNapoli Releases Audits
… Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination of publishable state data maintained … identify new high-value data sets to publish on Open Data and OGS has not consistently updated data already posted. …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsV.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond … identify taxable and tax-exempt status of transactions for GO Bond spending and reimbursements as follows: Taxable - … Class captures the Period of Probable Usefulness PPU for General Obligation GO Bonds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classBallston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District is a district corporation of the State, distinct and separate from the Town of Ballston, in Saratoga County. The District is governed by an elected … three firefighters received one year of service credit and a defined contribution of $700 each to which they were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Lumberland Fire Department, Inc. provides fire protection and emergency services to the Town of Lumberland in Sullivan County. The Department’s Executive Officers comprise the President, Vice-President and Secretary-Treasurer. The Department collected $248,000 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… are eligible for a tuition refund when they are enrolled in a post-secondary private school licensed by the State … operations. The Bureau monitors licensed private schools and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of Education’s Rules and Regulations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Letchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Functional MDS – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, program-related, and allowable pursuant to the State Education Department’s … Functional MDS (MDS) provided special education itinerant teacher services and integrated therapeutic preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manual