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Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… that provides full-day preschool special education programs and half-day preschool special education programs, collectively referred to as SED Programs, to disabled children between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2013 through September … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Opinion 90-17
… town taxes (Town Law, §185[1]; see also 31 Opns St Comp, 1975, p 103; 23 Opns St Comp, 1967, p 487; 12 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-90-17DiNapoli Releases May State Cash Report
… DiNapoli. "The state's tax revenues did not make up ground in May and are still more than $1 billion lower than last … tax payments due in June should provide more insight on how current economic conditions are affecting individuals and … has created several tools to allow the public to better track government spending, contracts and other fiscal issues. …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-releases-may-state-cash-reportProperty Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … property is located must comply with the New York State Property Tax Cap. The Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… The body or official responsible for auditing claims will vary depending on the type of … School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board … charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report … Local governments in New York levied a total of $366 billion in property taxes in 2019 an increase of 24 percent over 2018 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial report, … to Complaints and Inmate Grievances ( 2017-S-2 ). About the Program The State Commission of Correction (Commission) … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followTown of Florida – Town Clerk Operations (2012M-215)
… 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately 2,700. The Town … In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, respectively. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215DiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
According to a report released by the Comptroller New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksState Comptroller DiNapoli Releases School District Audits
… Manor Central School District – Building Safety (Suffolk County) District officials did not provide effective … Central School District – Financial Management (Delaware County) The board overestimated appropriations and allocated … – Financial Management (Herkimer County, Oneida County, Madison County and Otsego County) Officials overestimated …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsRochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and … modified accordingly. [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The … review of Justice Hise’s records disclosed a $721 shortage in his account as of April 23, 2013. Also, Justice Hise did not deposit money in a timely manner, file accurate monthly reports, maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Central New York Regional Market Authority – Financial Condition (2024M-18)
… Objective Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials … Determine whether the Central New York Regional Market Authority Board of Directors Board and officials …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and controls over information … County, has a population of approximately 7,300. The Town is governed by an elected five-member Town Board which …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260DiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… A Syracuse man pleaded guilty yesterday to stealing nearly $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, … an investigation by DiNapoli’s office. “Mr. Glinski tried to hide his mother’s death to cash her pension checks. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In July 2025, following the annual audit of the Fund's financials, … volatility has been pronounced in the first half of 2025, with unpredictable actions out of Washington and other …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25DiNapoli: Farms Generated $5.7 Billion for New York Economy
… Thomas P. DiNapoli. “Agriculture is an essential part of New York’s economy,” DiNapoli said. “Farms generate billions of dollars in sales, provide jobs and enhance our quality of … farmers face challenges including fluctuating milk prices, threats from a changing climate and disrupted trade …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyLicensing and Monitoring of Proprietary Schools (Follow-Up)
… monitoring schools and utilizing its database to look for warning flags of future closings. Overall, we found …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Report … Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) program provides vocational rehabilitation services for and supports the employment goals …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supported