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Sky Light Center Inc. – Supported Housing Program
… to enable these individuals to live more independently in a community setting and to reduce homelessness, … cost of $1.3 million. Key Findings We identified $125,302 in unsupported and/or inappropriate personal service expenses … payments to management. We also identified $295,321 in unsupported and/or inappropriate non-personal service …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programTransaction Number Requirement
… Number is required.” Transaction numbers may contain up to 100 characters, including letters, numbers, and certain … does not allow special characters: & Ampersand = Equal sign " Double quotes < Left angle bracket ' Single quote or back tick > Right angle bracket | Pipe + Plus sign /* Forward slash and asterisk % Percent */ Asterisk and …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementSummit Educational Resources – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Summit Educational Resources (Summit) on its Consolidated Fiscal Report (CFR) were properly … covered the fiscal year ended June 30, 2013. Background Summit provides a wide range of services to children with … To determine whether the costs reported by Summit Educational Resources Summit on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/summit-educational-resources-compliance-reimbursable-cost-manualStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… New York's taxpayers on the hook for billions of dollars in eliminated federal funding." Here are some of the programs … million New York households benefitted from $274 million in Home Energy Assistance. Supplemental Security Income …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOpinion 97-23
… LAW, §10-1006: There is no statutory prohibition on an individual becoming a member of a fire company and a member … ambulance corps at the same time. You ask whether an individual may be a member of a fire company and a volunteer … Law. Although each of these provisions prohibits an individual from being simultaneously a member of more than …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Aim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … to Aim High based on clinical evaluations and pays for their services using rates established by SED. The rates …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lois Bronz Children’s Center, Inc. (Center) on its … To determine whether the costs reported by Lois Bronz Childrens Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualSea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… contract term and must reconcile the total contract amount in the final year. Delaying a new procurement cycle with contract terms exceeding five years may only occur in limited circumstances with OSC concurrence. If a contract … If during the contract term there is a substantial change in scope or in the contract amount, the agency must submit an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… diligence and hard work of the State Comptroller’s Office in this complex financial investigation,” Columbia County … and auditors have uncovered several criminal schemes in Columbia County over the last several years. This is only … and our State Police investigators for their stellar work in exposing this fraud,” Acting New York State Police …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of the budget, for unexpected occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund … $14.6 million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring … fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAstor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… Background Astor, a not-for-profit organization located in Rhinebeck, New York, provides preschool special education … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Astor reported a total of $6.4 million in reimbursable costs on its CFR, of which $3.3 million was …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.pdfValley Central School District – Information Technology (2020M-154)
Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the District’s information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/valley-central-2020-154.pdfComptroller DiNapoli's Office Releases State Revenue Forecast
… Thomas P. DiNapoli released the following letter today from Robert Ward, deputy comptroller for the Division of … Thomas P DiNapoli released the following letter today from Robert Ward deputy comptroller for the Division of …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapolis-office-releases-state-revenue-forecastV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on … will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to support … of detail. The Fund ChartField is five numeric characters in length. ChartField attributes have been assigned to Funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingXVIII.1 Capital Projects – XVIII. Capital Projects
… The Division of Budget (DOB) worked with the Office of the State Comptroller (OSC), the Statewide Financial … enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to provide stakeholders with … The Division of Budget DOB worked with the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipMTA-NYC Transit Medical Assessment Centers
… medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the period June … are done at one of Transit’s five MAC locations. In addition, there is a 24-hour lab located in Downtown Brooklyn. Employees are assigned to a MAC …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centers