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Federal Funds to New York City: Individuals with Disabilities Education Act
The Individuals with Disabilities Education Act (IDEA), which originated in 1975 and was most recently amended in 2015, guarantees a free and appropriate public education in the least restrictive environment possible to children with disabilities and provides federal funding to support that mission
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-individuals-with-disabilities-education-act.pdfDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County … arrested today pending arraignment in Chautauqua County Court before Judge Marilyn Gerace. The arrest was a result of … of the State Comptroller, Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of Trustees (Board) which comprises three … elected members - the Mayor and two Trustees – governs the Village. In the 2010-11 fiscal year the Village had combined …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Security Over Critical Systems
… period covered the period from December 2023 to December 2024. About The Program ECMCC is a leading health care … medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, … Level 1 Adult Trauma Center and serves as a regional hub for burn care and rehabilitation. As a teaching facility …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsExamination of Center for Economic Growth, Inc.
… claims for grant funds and associated matching expenses repor …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… for personal services, maintenance and operation, for submission to the comptroller for audit, shall be made by the … for personal services maintenance and operation for submission to the comptroller for audit shall be made by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesOpinion 89-50
… NY2d 80, 320 NYS2d 29; Denihan Enterprises v O'Dwyer , 302 NY 451; Rodrigues v Town of Beekman , 120 AD2d 724, 502 NYS2d … NYS2d 540; O'Brien v Mayor, Etc. of the City of New York , 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 NYS 1039, 160 NY 691). The reasoning behind this is that the real …
https://www.osc.ny.gov/legal-opinions/opinion-89-50XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other … suspected andor known theft loss misuse or inappropriate action involving State funds equipment supplies and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … reviewed by a disinterested third party who reported that everything was in good order; however, this review was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialDiNapoli Announces Decrease in Pension Contribution Rates for FY 2016-17; Lowers Assumed Rate of Return
… the New York State and Local Retirement System (NYSLRS) employer contribution rates will decrease for fiscal year 2016-17 and the assumed rate of return for … is consistent with the tougher investment climate ahead." Employer rates are determined based on actuarial assumptions …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-decrease-pension-contribution-rates-fy-2016-17-lowers-assumed-rate-returnBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… with law enforcement to bring offenders to justice and recoup stolen public money. My thanks to District Attorney …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate … The state agency in charge of the oversight and inspection of 561 … state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… state is spending federal funding,” said Citizens Union Executive Director Betsy Gotbaum, “With such large sums of … director of BetaNYC , a public interest technology non-profit. “As we figure out how to support those who have …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli … also reviewed environmental risk factors, which are often out of the district’s control and could be related to an … paid in the current state fiscal year. The possibility of additional federal aid may also mitigate some risk of stress …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressCrossroads Center for Children – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Crossroads Center for Children, (Crossroads) on its Consolidated Fiscal Report … 30, 2014. Background Crossroads is an SED-approved, not-for-profit organization located in Schenectady, New York. … the ages of three and five years. Crossroads is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/crossroads-center-children-compliance-reimbursable-cost-manualGreene County Industrial Development Agency – Management Practices (2013M-95)
… of 10 PILOT agreements reviewed did not have a recapture clause. Key Recommendations Establish and implement controls … Ensure that all PILOT agreements contain a recapture clause that would allow GCIDA to recover the financial …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementCapital Asset Management (Follow-Up)
… in SFS AM, BCA conducts periodic physical inventory site visits (site visits) to State agencies. The objective of our initial … did not establish adequate policies and procedures for its site visit process and was not conducting site visits on a …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… her own pockets,” DiNapoli said. “Thanks to my partnership with District Attorney Greg Pasqua and the State Police, she … cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote … at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mDiNapoli: Orange County Resident Arrested for Stealing Her Late Mother’s Pension Benefits
… wrong and now will be held accountable,” DiNapoli said. “I am grateful to Orange County District Attorney Hoovler and … “The theft of public funds is simply inexcusable. I applaud Comptroller DiNapoli and his staff for aiding in … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-orange-county-resident-arrested-stealing-her-late-mothers-pension-benefits