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Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… businesses’ job performance and tax exemptions. Officials did not obtain required documentation to support project … job performance information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During our audit period, … education half-day Special Class program. For the purposes of this report, these programs are collectively referred to … Pre-Kindergarten funded by the New York City Department of Education (DOE) and, at its Queens location, a …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, we identified $776,901 in reported costs that did not comply with the Manual’s requirements and recommend … documented consulting costs. The consultants’ invoices did not indicate the specific services provided and the … for three employees. NYCCD’s allocation of these costs did not comply with the guidelines in the Manual; $65,705 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualAdvanced Therapeutic Concepts, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2015, we identified $181,938 in reported costs that did not comply with the Manual’s requirements and recommend … above the per-session rate stated in their contracts. ATC did not have an amended agreement with the new higher hourly … software for the three years ended June 31, 2015. ATC did not provide sufficient documentation to support the …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/advanced-therapeutic-concepts-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-572
… Purpose To inform agencies of raise eligibility and automatic processing and to provide … in a separate bulletin Background Pursuant to Memorandum of Agreement between the City University of NY and the PSC (Professional Staff Congress) for the Term … To inform agencies of raise eligibility and automatic processing and to provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, we identified $5,771,008 in reported costs that did not comply with the requirements in the Manual and … documented; $738,901 in employee bonuses that did not comply with the requirements in the Manual; $584,641 …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… compliance with its requirements and, consequently, did not have assurance that drivers, monitors, and attendants … and stipulations. Auditors determined that DOT did not always ensure that permittees were in compliance with …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … clinical evaluations and pays for Parsons’ services using rates established by SED. The rates are based on the … including a $94,010 levy by the Department of Taxation and Finance, $31,682 for pension plan audits, and $34,089 in …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableState Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval of retroactive salary transactions. Affected … this category that are subject to Civil Service review and approval will be approved by OSC if NYSTEP approval has been granted, regardless of the effective date. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… issued by State Comptroller Thomas P. DiNapoli. Eighteen of 20 districts (90%) either did not offer mental health … and communities. Unfortunately, my office has found much of this vital training is not taking place. School districts … health components recommended by the U.S. Department of Health and Human Services (HHS) addressing “what educators …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staffArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… schools often rely on third parties to provide a variety of IT-related services. For your protection and to avoid … and the IT service provider that specifies the level of service to be provided by the vendor and clearly states … those relating to the confidentiality and protection of personal, private and sensitive information. In addition, …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesTown of Freetown - Records and Reports (2018M-213)
Determine whether the Supervisors maintained complete accurate and uptodate accounting records and reports to allow Board to properly manage Towns finances
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213DiNapoli Announces State Contract and Payment Actions for March 2016
… the playing field is level and taxpayers get the best value for their money. These independent audits also help … to provide current information about the number and types of contracts and payments by the state. This builds on his … expenses for calendar years 2013 through the first quarter of 2016, are posted in the Comptroller's reading room . This …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016State Comptroller DiNapoli Releases Audits
… (2017-S-84) From Jan. 1, 2014 through Sept. 12, 2017, SIR did not have written preventive maintenance procedures for … 2015, auditors identified $453,670 in reported costs that did not comply with the requirements for reimbursement, …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1097
… Purpose To revise the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees … been received by OSC and that agencies have received prior approval by the Bureau Director of OSC Payroll Services … that are retroactive a year or more must have prior approval by the Bureau Director of OSC Payroll Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1097-retroactive-transactions-executive-branch-agenciesDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… the formal appropriation process, including billions of dollars in financial settlements. "Extraordinary financial … the out-years remain a concern and there is a lack of clarity for some key spending areas. New York has made … end state fiscal year (SFY) 2014-15 with a closing balance of $7.8 billion. Excluding settlement revenues, the General …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training … assessor training provided by the New York State Board of Equalization and Assessment …
https://www.osc.ny.gov/legal-opinions/opinion-89-18City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Financial … by the village’s employee handbook. Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County) … were for proper district purposes. Southwestern Central School District – Claims Audit (Chautauqua County) The claims …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits