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DiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… largely unchanged over the past decade, from 3,003 full-time-equivalent employees (FTE) in SFY 2010-11 to 3,017 … water programs has not kept pace with prior years, as full compliance evaluations under the Clean Air Act declined, …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan … Village of Woodridge Financial Condition 2013M172 …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Mama Program LLC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualPublic Authorities – 2023 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $21 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … “Nav” Patel as deputy chief investment officer of the New York State Common Retirement Fund. Patel has served as … Officer on the Opportunistic and Absolute Return Strategies (ARS) team, becoming Director of ARS in 2017. A …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial Plan, the most recent …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Agencies Bulletin No. 1787
… of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total … Department 04320 Members of the Assembly Special Allowance payroll who serve all or part of the year and are active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the State Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, schools such as … costs incurred by the Center and the Development Office but charged to Churchill; $439,527 in food, parties, gifts, … alcoholic beverages; $429,729 in employee bonuses that did not comply with Manual requirements; $376,597 in compensation …
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)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
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 … officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 …
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)
… surplus fund balances in all four major operating funds. Specifically, at fiscal year-end 2012, the general … Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board ensured that proper controls were in … the unexpended surplus fund balance in its operating funds. Provide documentation to law enforcement officials …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… looked after by city officials," DiNapoli said. "ACS can step up its oversight to make sure these children are … usually with relatives or with foster parents approved by not-for-profit, community-based voluntary agencies. The … on behalf of families. For the period of July 1, 2014 through Aug. 31, 2016, ACS contracted with 32 agencies and …
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
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC plans and assigned a site ID to each to create the HCBS Sites and Contracts … Database (Database). This tool allows DOH to monitor SADC site compliance with the Final Rule by documenting when …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association (UCP) … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place … billion in 2005, or 5.9 percent – more than twice the rate of inflation. A major portion of this increase is driven by … annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, total county general …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsCOVID-19 Relief Program Tracker
… a relief program to view its funding and spending, or download this month’s data for all programs. Data through … and authorized to receive federal funding directly. Download Detailed Payment Information on Non-Entitlement … from the tracker, but information is available for download below. The State has provided close to $1.6 billion, …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 92-26
… the towns and cities in the county on the basis of the full value of taxable real property. Thus, from a taxpayer's … apportioned among the cities and towns on the basis of the full valuation of the real property therein (see County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… to payment by postdated checks. The only reported New York case in point of which we are aware was premised …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… literally (see, e.g., Shoreham-Wading River Central School District v Town of Brookhaven , 107 AD2d 219, 486 NYS2d 277 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… 2011 (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York … power allocations that it offers to RNY applicants, but not the power they actually accept. NYPA also reports job … Identify resources available within NYPA that can conduct an independent and objective review of the models …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices