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Audit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… (Department), or in a business school registered with the Department, that closes before their education is … and registered business schools to ensure compliance with applicable provisions of the Law and the Commissioner of … financial position for the years then ended, in accordance with accounting principles generally accepted in the United …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013State Fiscal Year 2022-23 Enacted Budget Analysis
… measures to incentivize creation of additional child care slots in New York City. 2 Revenue Overview Based upon the … available child care slot or where there are no available slots at all). Property owners would be able to recoup all or …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisWyandanch Union Free School District – Budget Review (B24-7-2)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … for 2023-24. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Opinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … fire insurance tax moneys "except as otherwise provided in any special law". Sections 9104 and 9105 provide that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… with disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in restitution. The Island Child Development Center (ICDC) … meeting, in July 2012, they were informed that Kurmen had left his position and had taken his books and records with …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialAndes Joint Fire District – Financial Activities (2020M-158)
… recorded all transactions accurately and timely. Comply with New York State Town Law (Town Law) Section 176. Thirty … otherwise provided by Town Law. Officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158DiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… released today by State Comptroller Thomas P. DiNapoli. “New York’s MWBE program is vitally important to help level the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesOversight of Adult Protective Services Programs (Follow-Up)
… Services provided range from safety monitoring, linkages with other service providers (e.g., health, mental health, … and risk of harm, which may also require coordination with law enforcement and other agencies. OCFS' policy … target time frames for conducting Reviews, the follow-up with APS providers regarding deficiencies and improvement …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followVillage of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … our recommendations and indicated they have taken or will take corrective action. … Determine whether the Village of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total … comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… from a Medicaid Redesign Team (MRT) proposal. As a result, DOH is not fully realizing the MRT’s estimated $45 … guidance in setting all managed care premium rates. As of January 2015, the total cost of the contract was $38.6 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Prevention Course Program. Under the Acts, the Department is required to annually estimate the expenses of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollection of Fines Related to Tenant Complaints (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to … development of affordable low- and moderate-income housing in the State. Within DHCR, the Office of Rent Administration … engaging in baseless court proceedings. Non-compliance is when an owner fails to comply with an order by not taking …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Homeless Housing and Assistance … Homeless Housing and Assistance Program (HHAP), created in 1983 under the Social Services Law, provides funding for … Assistance Fund, HHAC provides State financial assistance in the form of grants, loans, or loan guarantees to acquire, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followSafety of Seized Dogs
… while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or … instances of premature disposition were not identified in the Department’s most recent inspection reports for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOpinion 96-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS … attendance at conferences); (for tuition expenses incurred in completing certain college courses) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-96-17VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… to the Employee Benefit Funds pursuant to agreements with the various bargaining units. Indirect costs are agency … service agency costs that cannot be directly associated with the administration of a particular program and therefore … a proportionate share of administrative costs associated with the administration of benefits which would otherwise be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… to the Employee Benefit Funds pursuant to agreements with the various bargaining units. Indirect costs are agency … service agency costs that cannot be directly associated with the administration of a particular program and therefore … a proportionate share of administrative costs associated with the administration of benefits which would otherwise be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… eligible for reimbursement, reported expenses must comply with Manual requirements. Churchill officials claimed … $429,729 in employee bonuses that did not comply with Manual requirements; $376,597 in compensation paid to … Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualOpinion 2003-6
… FUNDS -- Part-Town Charges (raising costs for town police department in town that includes village with its own police … having its own police department. This would result in the property owners within the village that has a police department paying lower overall town taxes than property owners in the village without its own police …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6