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Opinion 2000-2
… of the General Municipal Law authorizes municipalities and school districts to establish, maintain and operate programs …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2State Comptroller DiNapoli Releases Audits
… United recover the $991,357 in overpayments and refund the state. Find out how your government money is spent …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… million, which is most likely attributable to activity in prior fiscal years. District officials did not seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultErie 1 Board of Cooperative Educational Services – Special Aid Fund (2016M-188)
… totaled approximately $19.3 million. Key Findings The summer school program had an outstanding surplus in the … surplus. Key Recommendations Return surplus funds from the summer school program to component and participating school …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/erie-1-board-cooperative-educational-services-special-aid-fund-2016m-188Controls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel … form or some indication that travel was properly approved. Is the travel or mileage reimbursement form attached, … The audit of travel and conference claims is required by law and is an essential internal control for …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsPublic Safety – 2023 Financial Condition Report
… in 2022, shooting incidents where a person was hit are up 15 percent, and the number of individuals killed by gun …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-safetyOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
To determine whether the New York City Department of Homeless Services is adequately monitoring the security expenses at single adult and adult family homeless shelters and
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersDiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion
… The state Department of Health (DOH) deserves credit for openly acknowledging the ongoing challenge of diabetes prevention and the need for more progress in meeting this major health issue. … of 9.6 percent. Type 2, or adult-onset diabetes, accounts for 90 to 95 percent of all diagnosed cases in New York, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billionMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services adequately monitors Adult Protective Services … the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective … To determine if the Office of Children and Family Services adequately monitors Adult Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsOversight of Adult Care Facilities
… oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … older, need assistance with activities of daily living, and have multiple health conditions. In 2023, there were 534 … oversees adult care facilities to ensure quality of care and safety for residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… of time and services that were delayed, but OCFS did not flag these problems or require them to be fixed. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortControls Over Selected Expenditures
… by directly reimbursing licensed providers for forensic rape examination (FRE) services. In addition to these …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresMonitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice Services (Division) is adequately … grant programs to ensure expenses are allowable under the related contracts. The audit covered Gun Involved … To determine whether the Division of Criminal Justice Services Division is …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… auditors found had previously been noted on OTDA’s most recent inspections, yet remained uncorrected. OTDA did not …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOversight of Adult Protective Services Programs (Follow-Up)
… essential needs (e.g., food, shelter, clothing, medical care); need protection from abuse, neglect, financial … to as APS providers. Once a referral is received, the APS provider is responsible for assessing the adult's needs and … may require the APS provider to submit a written program improvement plan. The objective of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… report, Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Report 2016-N-6 ). … includes provisions for procurement, inventory procedures, and maintenance of records. DHS is responsible for ensuring … under its regulatory purview are providing security and protecting the physical safety of shelter clients and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-follow