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DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny

… for allegedly scamming the village out of $25,988 for health insurance benefits for her family, State Comptroller Thomas P. DiNapoli announced today. Page is … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larceny

Hebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual

… determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its … primarily on expenses claimed on Hebrew Academy’s CFR for the fiscal year ended June 30, 2017 and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the …

https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manual

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) … whether reported costs submitted by Behavior Analysts of New York LLC BANY on its Consolidated Fiscal Report CFR were …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)

… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract With the Postgraduate Center for Mental Health ( … To determine the extent of implementation of the nine recommendations …

https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-follow

DiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings

… gaps of $2.9 billion in FY 2025, $10.9 billion in FY 2026, $13.4 billion in FY 2027 and $17.4 billion in FY 2028, …

https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savings

DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village

… allegedly stealing $73,725 from the Village. “Nancy Berger is accused of stealing funds from the Village of Norwood, a … position as a public official,” DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s … to fighting public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-village

St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual

… the ages of 3 and 4 years. For the purposes of this report, the program we reviewed is referred to as the SED …

https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manual

DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population

… tax base dips with population For several years leading up to the COVID pandemic, New York State was experiencing … of keeping New York an attractive and affordable place to live and do business. Between July 2020 and July 2023, New … (SIFMA), and the New York Bankers Association (NYBA) to produce a report that showed outmigration has also …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-population

New York Institute for Special Education – Compliance With the Reimbursable Cost Manual

… the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports … reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to … the costs reported by the New York Institute for Special Education Institute on its Consolidated Fiscal Reports CFRs …

https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manual

DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes

… the new law, over one-third of the net tax reductions in calendar year 2027 will be for those with incomes over … in scope. New deductions for seniors, tip income, overtime pay, and interest on new car loans are in effect only for tax … of the jobs in New York are in occupations, such as wait staff, bartenders, personal care workers, delivery drivers …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomes

UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual

… is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide … is an affiliate of the Cerebral Palsy Associations of New York State. For the purpose of this report, these …

https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manual

DiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad

… administrative leave from the police department in April 2025 as a result of the investigation. He was later … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …

https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squad

Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. About the …

https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manual

New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (RCM). The audit covered expenses reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and …

https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual

School for Language and Communication Development – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated Fiscal Reports (CFR) … York. SLCD provides preschool special education services to children with disabilities who are between three and five …

https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manual

NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual

… necessary, directly related to the special education program, and sufficiently documented pursuant to the State … NYSARC operated a full-day School-Age Special Class program (referred to as the school-age cost-based program). … cost-based program. NYSARC officials did not provide details of the actual services The ARC provided to NYSARC. …

https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manual

DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law

… The State Education Department (SED) has agreed to improve its enforcement of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit found schools … that affect the classroom learning environment. The State Education Department is taking necessary steps to reform this …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-law

Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance

… whether the Department of Health (Department) made Medicaid mainstream managed care premium payments on behalf of individuals who … January 1, 2012 to September 1, 2017. Background The Medicaid program is a federal, state, and locally funded … To determine whether the Department of Health made Medicaid mainstream managed care premium payments on behalf …

https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-party