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Oversight of Child Protective Services (Follow-Up)

… included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …

https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-follow

Village of Hudson Falls – Information Technology (2025M-10)

… adequately secure and protect information technology (IT) systems against unauthorized use, access and loss? Audit … through October 8, 2024 to observe physical security over IT assets at the Village. Understanding the Program Village … the police department, that may contain personal, private or sensitive information (PPSI). 1  If an IT system is …

https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10

XIX.1.C PCIP Changes to Federal Grants – XIX. Project Costing (PCIP)

… projects will no longer be established under the NYS01 Project Costing Business Unit (PCBU). Rather, federally … with the Owner Agency’s Business Unit (e.g., OGS01). The Project ID will no longer represent the grant award number, … (and Federal Grant Award) is then associated to the Project ID in SFS. Individual Project IDs and Activity IDs …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1c-pcip-changes-federal-grants

Village of Washingtonville – Budget Review (B25-6-1)

… review was to determine whether the significant revenue and expenditure projections in the Village of … deficits in the general fund, water fund, sewer fund and capital projects fund as of February 28, 2023, including … the remaining principal amount of any budget, deficiency and/or revenue anticipation notes outstanding at the time the …

https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1

Homeless Services Housing Needs Assessment (Follow-Up)

… including assessment of needs, case management, access to health care (including physical and mental health), treatment for substance abuse, childcare … the need for temporary housing and treatment of physical, mental health, and/or substance abuse issues. Beginning in …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-follow

State Agencies Bulletin No. 1786

… This bulletin supersedes Payroll Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify … outstanding payroll checks that have not been negotiated and provide procedures for agencies to resolve the … affected. Background Section 102 of the State Finance Law and Section 1315 of the Abandoned Property Law clarifies that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checks

DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums

… state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released today by State Comptroller Thomas P. … was at risk of overpayment over the next three years due to the flaw.  Additionally, DiNapoli’s auditors found DOH, …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiums

Comptroller DiNapoli Releases Municipal Audits

… today announced the following local government audits have been issued. Town of Chateaugay – Real Property Tax … $80,126 in tax reductions. Finally, the assessor did not have any documentation on file for four properties receiving … receiving senior citizens exemptions and the owners may have incorrectly received $2,551 in tax reductions. Etna …

https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0

Oversight of Nurse Hiring and Retention

… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were appropriately screened before they … To determine whether the New York City Health and Hospitals Corporation ensured that direct hire and …

https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retention

Village of Manlius – Financial Reports (2025M-89)

… [read complete report – pdf] Audit Objective Did the Village Board of Trustees … Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … and residents. The Board did not: Receive monthly budget status reports, a balance sheet or trial balance …

https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89

DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses

… account for their use of public funds,” DiNapoli said. “We have found too many schools that fall short of state … Teacher (SEIT) programs in New York state that provide one-on-one instruction for special needs children, usually at the … SEIT program. To qualify for reimbursement, expenses have to meet SED’s criteria and include documentation to …

https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expenses

DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses

… Learning Center Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from … including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an audit … ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported costs that did not meet the state’s requirements …

https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expenses

Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders

… drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse of these products. The … the recipient is a registered sex offender, the MCO merely does not pay for the services. Certain steps could be taken … Medicaid laws and policies are inconsistent: State policy does not allow payment of ED drugs for the treatment of BPH …

https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and

DiNapoli Finds Slow Property Tax Growth for Local Governments

… local governments have cut programs and staff, diminished rainy day funds, deferred maintenance and capital purchases or cut …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governments

Overlapping Real Property Tax Rates and Levies - FAQs

… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, … property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school …

https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs

What's New

… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …

https://www.osc.ny.gov/unclaimed-funds/reporters/whats-new

DiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates

… The state Department of Health (DOH) billed drug companies for $425.9 million in … today by State Comptroller Thomas P. DiNapoli. "The state Health Department must keep up with new and evolving drug … to reduce Medicaid costs and improve the delivery of health care services, Medicaid behavioral health services …

https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebates

State Comptroller DiNapoli: $360M Needed to Repair Local Dams

… on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams

Operational Training and Medical Assessments of Train Crews

… and implemented training and retraining programs for train crews to ensure safe train operations; ensured that … and a Conductor – both of whom have direct responsibility for the safe, timely, and proper operation of Transit trains. … Conductors, evaluate and monitor train service personnel for fitness of duty, and respond to and investigate …

https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews

DiNapoli Releases Report on Tax Check-Off Donations

… Legislation proposed by DiNapoli's office was enacted to improve the pace at which tax check-off contributions are put … to improve transparency and accountability for how the funds are used. Key findings include: Through SFY … and Operation; Women's Cancers Education and Prevention; Mental Illness Anti-Stigma; and NYS Teen Health Education. …

https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donations