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State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… today by State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city … with managing their care and are safe from harm." In New York City, ACS is responsible for ensuring the safety of children who are placed in foster care. The general rule in foster care is to place …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … who are chronically ill or disabled and who wish to stay in their homes and communities. These services include Home … 2019 through October 2024, MLTC plans made $2.4 billion in payments for SADC services. SADCs must comply with New …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… Section 853 of the State Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, … Churchill officials claimed approximately $43 million in Program-related expenses during the audit period. Key Findings We disallowed $3,023,220 in claimed costs as follows: $1,412,227 in compensation costs …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … (outside New York City) are increasing from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than twice the rate of …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 92-26
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … of a county outside the City of New York must be raised in the first instance as a county charge, and only those … may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … by a town clerk who collects taxes shall be "as provided in subdivision one of section 35"). Neither the RPTL nor the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … unit, receives a 4% pay increase, and other officers in the bargaining unit receive a 4% increase plus an … increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the entitlement to a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… York Power Authority (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law … of the former discounted energy programs as provided in the ReCharge New York law. Background On April 14, 2011, … New York State jobs and agree to make capital investments in their business in accordance with legislative guidelines. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: NYC Budget Benefiting From Strong Economy
… up to be another solid year for the city. Job growth in the five boroughs has been strong, helping to drive … DiNapoli said. “New York City added a record 120,000 jobs in 2014, and it is on pace to add 100,000 jobs in 2015. At the same time, the securities industry, one of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and … constitution and bylaws, which dictate the manner in which operations are to be conducted, are insufficient. In addition, monthly bank statements are not properly …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2014, NYCCD reported approximately $24.5 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT and SC cost-based preschool special … fiscal years ended June 30, 2014, we identified $776,901 in reported costs that did not comply with the Manual’s …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… School Program (Follow-Up) (2019-F-27) A report issued in February 2018 identified a risk that providers could … expenses that could not be supported or included errors. In a follow-up, auditors found OCFS has made progress in addressing the problems identified in the 2018 audit. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … fiscal years ended June 30, 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal service costs and $358,256 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2015, eMedNY processed about 192 million claims, resulting in payments to providers of about $28.4 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Implications for the Future – 2021 Financial Condition Report
… March and April 2020, nearly 2 million jobs were lost in New York State and, as of August 2021, only 55 percent of … Funding Federal aid has long played an essential role in the State’s budget and its ability to provide health care, … education, human services and other essential programs. In recent years, for example, new federal funding has helped …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-future