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Mary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through … included: $10,063 in personal service costs consisting of $9,025 in non-reimbursable compensation not supported by … $2,681 in other than personal service costs, consisting of $2,604 in non-allowable agency administration costs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … late. There was no independent verification that funds have been accounted for and transparency was diminished. Key … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Le Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… (IEPs) and Medicaid-eligible services were properly filed to receive Medicaid reimbursements. Key Findings Officials … over the Medicaid claiming process. Did not take steps to identify students receiving reimbursable Medicaid-eligible … District could have filed Medicaid reimbursement claims to reduce the District’s cost to provide these services. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualComptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… announced today the unsealing of an indictment charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand … who died in March 2010. "As our investigation revealed, Renee Kanas cruised the Caribbean using her deceased father's … announced the unsealing of an indictment charging Renee Kanas with Grand Larceny in the Second Degree a Class C …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingCentral New York Regional Market Authority – Financial Condition (2024M-18)
… analysis was performed prior to buying a $2.3 million warehouse that is currently vacant and not generating any income. Officials were aware the warehouse needed repairs when they purchased it but did not … the finances to complete the repairs. Without tenants, the warehouse will continue to deplete the Authority’s resources. …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Savings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller … Education Services Corporation. He is also trustee of the NY ABLE program and oversees all of its assets. NY’s 529 …
https://www.osc.ny.gov/savingsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public Library and the … is being spent appropriately and effectively.” Ballston Area Recreation Commission – Board Oversight (Saratoga … announced his office completed audits of the Ballston Area Recreation Commission Longwood Public Library and the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… degrees (69.1% compared to 62.3%). However, completion rates at community colleges are also lower than at four-year … nationwide have led to unprecedented growth in student loan debt in New York and the country. Federal Reserve Bank of New York data indicates that in the third quarter of …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli Releases July State Cash Report
… tax collections, down nearly $1.5 billion or 9.2 percent, for the year to date. Overall tax collections totaled $23.1 … period last year. Significant increases included spending for Medicaid (up $1.4 billion primarily from federal sources) … disbursements from the fund totaling $246.3 million. For a detailed breakdown of monthly spending and revenue, go …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-releases-july-state-cash-reportAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … including appropriate approvals, travel forms, receipts and other documentation to ensure that the claim represents a … The audit of travel and conference claims is required by law and is an essential …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… $206,257 $228,793 $255,999 Note: Includes grants over $300 million except for Unemployment Insurance (UI) State …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Ausable Valley Central School District , Frontier Central School District and the Utica City School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsCantalician Center for Learning – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Cantalician Center for Learning (Cantalician) on its Consolidated Fiscal Reports … submitted by Cantalician to SED on its 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program Cantalician is an SED-approved, not-for-profit special education provider located in Depew, …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/cantalician-center-learning-compliance-reimbursable-cost-manualDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… that he gassed up at the VFA pump and used his chief’s truck for his personal business as a process server. He was … that Royal was suspended for a month after selling the VFA truck for $3,000 without informing his colleagues. The …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftGreen Economy Boosts Job Growth in New York
… In total, these occupations made up over 17% of all jobs in the state pre-pandemic. He urged the state to fund more educational and workforce development programs to grow the green economy and help … a tremendous opportunity for our education and workforce development systems to partner with businesses that will …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkNational School Lunch, Breakfast Programs – Federal Funding and New York
… for free breakfast and lunch if a family's income is at or below 130 percent of the federal poverty level or if … of funds. Impact In FY 2025, the DOE’s school food budget is about $620 million of which 92 percent is federally … 2026 Total Expenses City Funds $ 24.0 $ 23.9 State Funds 26.7 33.2 Federal Funds 569.8 569.8 Total $ 620.5 $ 626.9 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsFranklin Square Union Free School District – Website Transparency (2025M-93)
… audit reports and related corrective action plans (CAP) addressing findings in the management letters for fiscal … responsibility to initiate corrective action. A written CAP that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Delivers Inaugural Address
… New York State Comptroller Thomas P. DiNapoli pledged to drive an agenda that helps everyday New Yorkers, holds … in by New York State Supreme Court Justice Helen Voutsinas to his third term in office on Sunday afternoon at Hofstra University. He was appointed to the position on Feb. 7, 2007 and has been reelected three …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-address