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Pandemic Planning and Care for Vulnerable Populations
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed … is responsible for coordinating services for individuals with intellectual and developmental disabilities (IDD) – a … (ICFs), allow clients to live in a community home setting with others and be as independent as possible. As of November …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate … by MTA Headquarters for use by its agencies to report on contractor and consultant performance and share the results … evaluation upon completion. Letters must be sent to the contractor informing them when the evaluation or any of its …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northIdentifying Fiscal Cliffs in New York City’s Financial Plan
… tool to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a … level of service is not supported, either partially or in full, going forward. While cliffs could extend past FY … and highlights areas of at-risk spending due to declines in future year allocations. Identified cliffs could impact …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 94-21
… may require multiple signatures for all, or a reasonable class of, purchase orders. You ask whether there is any … may require multiple signatures for all, or a reasonable class of, purchase orders. November 28, 1994 Julius Graifman, …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Town of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Town of LaGrange – Selected Financial Activities (2013M-107)
… The purpose of our audit was to examine potential cost savings and internal controls over the Town’s financial … 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … terminated upon separation from service, and users did not log off the system when they were not using it. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… reports, or 47 percent, were not finished (see Exhibit A in the report); 17 programs requiring independently … them late, although the majority were submitted within two weeks of their due dates. The latest report issued, the … requirements; and Ensure required reports are issued in a timely manner to provide decision makers with relevant …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit … rely on a fair and transparent system to get into the high school programs that fit their needs and to give them … NYCPS needs to do more to ensure students are matched to high schools in line with existing regulations according to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, together with his sons, Brian and Daniel … revealed a complicated leasing arrangement created by Michael Koffler and SDS with the purpose and effect of … Realty III, LLC, an entity created and controlled by Michael Koffler, entered into a lease for space for the …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementState Contract and Payment Actions in April
… manufacturing equipment at SUNY Poly’s Central New York Hub for Emerging Nano Industries in East Syracuse. $10 … $3.1 million to Tappan Zee Constructors LLC for the New NY Bridge project. $1.1 million to HNTB New York Engineering and … Architecture PC for engineering services for the New NY Bridge project. Department of Transportation $4.4 million to …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… the scheme, Value did not purchase sufficient amounts of medication from licensed New York state drug wholesalers that …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerOpinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … incentive" paid to each lieutenant in the village police department pursuant to a collective bargaining agreement must … the highest ranking subordinate to the head of the police department in such unit, is increased, the salary of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Wage Theft Investigations
… does not complete wage theft investigations timely. As of August 26, 2013, the Division had a caseload of 17,191 cases, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsOpinion 90-14
… opinion. ZONING AND PLANNING -- Subdivisions (validity of engineering and legal fees imposed upon developer); (direct … may impose a schedule of fees upon a developer to recover engineering, land surveying and legal expenses incurred in … TOWN LAW, §§20(2)(a), 27(1), 118, 277: When a town imposes engineering and legal fees upon a developer to cover …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Enforcement of Commission Orders and Other Agreements (Follow-Up)
… included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities operating in New York … included in our initial audit report Enforcement of Commission Orders and Other Agreements Report 2018S27 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOversight of Child Protective Services Outside New York City (Follow-Up)
… determined that the districts are intervening in a timely and appropriate manner to protect the children who are at … Other Related Audit/Report of Interest Office of Children and Family Services: Oversight of Child Protective Services …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148State Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,451 … Lake Campground shower and utility building improvements in Old Forge, Herkimer County. Office of General Services … piping at the W. Averell Harriman State Office Campus in Albany. Department of Health $45 million for Medicaid …
https://www.osc.ny.gov/press/releases/2018/08/state-contract-and-payment-actions-julyXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overview