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Opinion 2000-2
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (expenditure by … and facilities to promote progress and scholarship in the humanities and the arts within the village. In addition, it may, by local law, further provide for the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… policy changes to lending undermines college access for students in New York: For generations, higher education has powered New York’s … Across New York State, public and private, not-for-profit colleges and universities educate more than 1.1 … policy changes to lending undermines college access for students in New York …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opCustodial Service Contract Procurement and Oversight
… years at the lowest available price, while maintaining the quality of service. The audit covered DOE’s procurement of the contracts as well as its efforts to assess the quality of those services for the periods both prior to and … and to assess and measure whether NYCSSS is delivering the quality of services for which it was contracted. DOE …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the League for the Handicapped (LFH) on its Consolidated Fiscal … To determine whether the costs reported by the League for the Handicapped LFH on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualDairy Inspections
… producers and consumers alike. The Milk Control and Dairy Services Unit (Unit) within the Department is responsible for … industry. Inspections performed by the Unit include farm, plant, bulk tank, pasteurization, and Certified Milk … control and safety such as delivery vehicle inspections, plant raw and pasteurized milk sampling, and butterfat …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. HTA provides preschool … year ended June 30, 2014, HTA reported about $2.7 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2014, we identified $28,952 in ineligible costs that HTA reported on its CFR for the SEIT …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… orthotics, and supplies while recipients were residing in nursing homes. The audit covered the period from January … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of health care … providers. Medicaid recipients, including those enrolled in managed care, generally receive necessary durable medical …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentOversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence Residential Services (2020-S-49) . About the Program The … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followCity of Yonkers – Budget Review (B23-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Town of Thurston – Financial Management (2013M-280)
… 31, 2013. Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The … general and highway funds. Expenditures from those funds in the 2013 fiscal year totaled approximately $827,500. Key … did not adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town 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-195DiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… a third-party insurer should have covered, and not enough is being done to make sure Medicaid recovers that money, … to recover from patients’ insurance providers. “Medicaid is essential for millions of New Yorkers, but the program needs to ensure that funding is only used for appropriate costs for those who need it,” …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionCapital Asset Management (Follow-Up)
… of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followNYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfDiNapoli: Fewer Counties Exceeding Tax Cap
… half over the past four fiscal years, dropping from 15 in 2012 to only six in 2015, according to a report issued today by State … tax levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the … than half over the past four fiscal years dropping from 15 in 2012 to only six in 2015 according to a report issued …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capState Audit Finds Rochester Transportation Authority Incorrectly Administered Compensation Program
… of individual efforts, according to an audit released today by State Comptroller Thomas P. DiNapoli. “My auditors … program, to reward its employees for meeting performance goals since 2005. For the three years ended March 31, 2014, … of the awards sampled were tied directly to collective goals, not to individual performance. Further, for the …
https://www.osc.ny.gov/press/releases/2015/02/state-audit-finds-rochester-transportation-authority-incorrectly-administered-compensation-programDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… those on the job, but my auditors found the department is not always meeting its own goals, which is potentially putting patients' health and safety at risk," … said. "SED has taken steps to improve the process but more is needed to identify the few bad actors from the many …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: NYC's Shelter Repair Process Needs Its Own Fix
… a plan to reroute 13 heating pipes -- needed to repair ceiling and flood damage from burst pipes that had … to the stairway, heating system, and roof at the Willow Ave. Men’s Shelter (Bronx) was added to the capital plan in … audit. Background DHS’ capital budget is mainly used to repair and improve its shelters and other facilities. DHS’ …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nycs-shelter-repair-process-needs-its-own-fixBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2014, Brookville reported approximately $72.2 million in reimbursable costs for the audited programs. During the … fiscal years ended June 30, 2014, we identified $1,089,215 in reported costs that did not comply with the Manual’s … recommend such costs be disallowed, as follows: $305,207 in administrative costs for services to Brookville that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manual