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New York League for Early Learning, Inc. Compliance With the Reimbursable Cost Manual (2015-S-43)
Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal Reports (CFRs) were reasonable
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15s43.pdfManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up) (2024-F-4) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality for Individuals With Asthma (Report 2020-S-59).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f4-response.pdfImproper Fee-for-Service Payments for Services Covered by Managed Care (Follow-Up) (2020-F-8) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Care (Report 2017-S-74).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f8-response.pdfImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) 30-day response
To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report 2017-S-85).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9-response.pdfState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. … Fire District – Board Oversight (St. Lawrence County) The board did not provide adequate oversight of district financial activities. The board did not establish compensating controls over the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 million of … to verify eligibility and/or were incorrectly granted. One property owner did not meet the eligibility … between district revenues and appropriations. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … seek competition for professional services from three of the 10 professional service providers reviewed. Auditors … determined these providers were paid $696,291 during the audit period. Buffalo Academy of Science Charter School – …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-1New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdfQuality Services for the Autism Community - Compliance With the Reimbursable Cost Manual (2018-S-8) 180-Day Response
To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report were reasonable, necessary ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s8-response.pdfInterdisciplinary Center for Child Development - Compliance With the Reimbursable Cost Manual (2017-S-31) 90-Day Response
To determine whether the costs reported by the Interdisciplinary Center for Child Development on its Consolidated Fiscal Reports (CFRs) were reasonable ...
https://www.osc.ny.gov/files/local-government/audits/pdf/sga-2018-17s31-response.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington and … New York Citys adopted $1197 billion fiscal year FY 2026 budget is currently balanced including …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growDiNapoli: MTA'S Homeless Outreach Program Didn't Do Much Outreach
… the nonprofit hired to provide outreach services at Penn Station, Grand Central and elsewhere, according to an audit … Committee (BRC) to provide homeless services at Penn Station, Grand Central, and outlying Long Island Rail Road … services. DiNapoli’s auditors found workers at Penn Station, Grand Central and other MTA rail stations spent, on …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-mtas-homeless-outreach-program-didnt-do-much-outreachDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… the Grand Central Madison terminal and on-time performance in 2023 that was better than in 2019. Still, the LIRR had 31% more delays from train car problems last year than in 2019, showing there are still areas that can improve as … the Grand Central Madison terminal and ontime performance in 2023 that was better than in 2019 …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls over water billing and collections for the period of January 1, … The purpose of our audit was to determine if the Town established internal controls over water billing and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28DiNapoli Report Highlights Where New Yorkers Work
… information and public administration sectors. Report Where New Yorkers Work: An Analysis of Industries and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… of the Marbletown Volunteer Fire Department, was sentenced to four months of weekends in the Wayne County Jail and five … than $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused the trust of the community he was sworn to serve and protect by stealing over $100,000 in fire …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Former Tupper Lake Volunteer Fire Department (VFD) Treasurer Timothy J. … State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to … Comptroller Thomas P. DiNapoli said. “I thank the Tupper Lake Police Chief Eric Proulx, Franklin County District …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftColesville-Windsor Fire District – Board Oversight (2025M-74)
… Understanding the Audit Area The Board, being responsible for the general management and control of the District’s … officials generally agreed with our findings and indicated they have initiated or plan to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74