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Fine Fire District – Board Oversight (2023M-81)
… of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… officials secured user account access to the network and shared network folders to help safeguard personal, private … and shared network folders to help safeguard PPSI. As a result, there is an increased risk of unauthorized access … to the network and PPSI stored on shared network folders. In addition to sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in September 2016. The annual report of the District’s tax … and District officials have no assurance that the amount in the tax certiorari reserve fund is reasonable or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … reality: uncertainty in the economy, federal funding policy shifts and a possible increase in costs. Realistic …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetResources for Local Officials
… Comptroller [pdf] Constitutional Debt Limit Cost-Saving Ideas Ethics Fire Districts Industrial Development Agency …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… 2017-18 school year, CCC served approximately 90 students in its cost-based Preschool Full-Day Special Class Program. … come from the New York City Department of Education (DOE). In addition to the cost based program, CCC also performs … and provides 1:1 Aide services to children enrolled in the cost-based program. However, payments for services …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments and Time … amounts. Eligible employees on an approved Leave Without Pay on the eligibility date are entitled to the payment upon … payment (Earn Code UA5 ) from the Time Entry page in Pay Period 18L for employees in Negotiating Units SR, SY and S9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andPayroll Bulletins
… All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll Improvement Project State …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kinderwise … of: $492 in unsupported compensation for a Program teacher, $166 in unsupported costs for supplies, and $94 for … with SED’s requirements, and communicate with SED to obtain clarification as needed. Other Related Audits/Reports …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… the costs reported by the Interdisciplinary Center for Child Development (ICCD) on its Consolidated Fiscal Reports … Related Audits/Reports of Interest Lifeline Center for Child Development, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The … for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended … rates. Remind LFH officials of the pertinent SED guidelines that relate to the deficiencies identified. To …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… in Rochester, New York, is an SED-approved provider of preschool special education services. During the 2013-14 school year, RCN provided Preschool Special Education Itinerant Teacher (SEIT) services … the Reimbursable Cost Manual (2015-S-60) Early Education Center, Inc.: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Center (Variety) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … Key Finding According to the RCM, costs reported on the CFR should be reasonable, necessary, directly related to the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… Background Ganrormic, a for-profit organization located in Orchard Park, New York, is an SED-approved provider of … with disabilities from 13 different school districts in two counties in western New York. For the fiscal year ended June 30, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual. The audit covered expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended … programs and services for children and adults with Autism Spectrum Disorder and their families through various …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… President Ruben Diaz Jr. will help raise awareness about unclaimed funds across the borough. It’s your money, come and get it. … Bronx residents to make the effort to track down their unclaimed money from the more than $244 million in unclaimed …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyComptroller DiNapoli and Mayor Brown Return Over $100,000 in Unclaimed Funds to Buffalo Residents
… Thomas P. DiNapoli today announced that $111,180 in unclaimed funds has been returned to Buffalo city residents since he …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-return-over-100000-unclaimed-funds-buffalo-residentsIII.7 Data Quality – III. Statewide Financial System (SFS)
… Build process, including but not limited to Supplier Self Service, Interagency Billing, Procurement Card etc. AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… for these services through rates set by SED. The reimbursement rates are based on financial information, … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM … the costs reported on Racker’s CFR and to Racker’s tuition reimbursement rates. Make necessary changes to ensure proper …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manual