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Life Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered the period from January … have more than one CIN assigned during the time they are in receipt of benefits, such as one CIN under FFS enrollment … payments. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather events, … The Long Island Rail Road LIRR needs to do more to properly prepare for severe weather events …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… Office, we take this type of fraud seriously and we look forward to prosecuting these allegations in a court of …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… significant racial, ethnic and geographic disparities in college readiness. “It is the DOE’s responsibility to … prioritize elementary and middle school intervention in city school districts where large numbers of students do … 71,210 students who were expected to graduate high school in 2019 and examined graduation rates, college enrollment and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… to do the right thing and set aside some money lack the legal mechanism to pre-fund these benefits. This needs to … invest this money, ultimately lowering costs over the long term. There would be no limit on how much or how little a … trust fund for New York can be part of a sensible long term strategy for fiscal stability. Lawmakers should act now. …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service lines … the use of public funding to address lead service line replacement as it relates to the funds announced by Governor … immediately seek multiple contractors to accelerate the replacement of lead service lines as quickly as possible. We …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… York City’s finances have stabilized amid declining costs for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential policy changes on the federal level creates uncertainty for the coming years which require fiscal preparation, …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… The state’s Office of Information Technology Services’ (ITS) lax inventory records have led to thousands of computers and other costly information … technology (IT) equipment being unaccounted for, and the agency destroys new and barely used devices rather than …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… from May 2018 to May 2024. Rose’s sentence was imposed by Judge Michael R. Nolan in Oneida County Court. Since taking …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… with the Department, that closes before their education is complete. When such schools violate the Education Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Eugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… policies and procedures for credit cards resulting in the circumvention of purchasing policies and unnecessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… as well as New York State Police Investigators John Bode and Charles Sands and Senior Investigators Michael Vazquez, Michael Davis and John Vescio for their assistance in the investigation, and …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantDiNapoli: Metro North and LIRR Lax in Monitoring Overtime Paid For With Federal Stimulus Funds
… to verify time or attendance. A review of three sampled track workers also found excessive overtime. For example, on Sept. 12, 2010, a track foreman claimed 24 consecutive overtime hours, an assistant track supervisor claimed 20.5 consecutive overtime hours …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-metro-north-and-lirr-lax-monitoring-overtime-paid-federal-stimulus-fundsThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… The Network for Children’s Speech, Occupational & Physical Therapy, LLC (CTN) on its Consolidated Fiscal Reports (CFR) … by The Network for Childrens Speech Occupational Physical Therapy LLC on its Consolidated Fiscal Reports were properly …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costOpinion 91-27
… Co. v Blais , 30 NY2d 48, 330 NYS2d 336; Downey v Motor Vehicle Accident Indem. Corp. , 43 AD2d 168, 350 NYS2d 821). …
https://www.osc.ny.gov/legal-opinions/opinion-91-27State Agencies Bulletin No. 786
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Background Chapter 10 of the Laws of 2008 provides for a retroactive 3% General Salary Increase and increases to other payments effective April 1, 2007 for Management Confidential (M/C) employees. This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesOpinion 2001-14
… General Municipal Law, article 18) GENERAL MUNICIPAL LAW §§800(2), (3), 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General Municipal Law. Therefore, a member of a … express or implied ..." (General Municipal Law §800[2]). "Interest" is defined in section 800(3) as a "direct …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Town of Throop - Procurement (2022M-173)
Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/throop-town-2022-173.pdfAstor Services for Children & Families - Compliance With the Reimbursable Cost Manual (2014-S-66), 90-Day Response
We conducted an audit of the expenses submitted by Astor Services for Children & Families (Astor) to the State Education Department (SED) for purposes of establ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s66-response.pdf