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Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… 2015, Mama Program reported approximately $9.78 million in reimbursable costs for the SEIT preschool cost-based … fiscal years ended June 30, 2015, we identified $95,562 in reported costs that did not comply with the requirements in the RCM and recommend that such costs be disallowed. These …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualPublic Authorities – 2023 Financial Condition Report
… local governments. New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … through their revenue-generating activities; however, in some cases, governmental financial assistance and support …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli Appoints Navyug Patel Deputy Chief Investment Officer of the New York State Common Retirement Fund
… and their beneficiaries.” “Nav is a valued partner to me in our investment process,” Anastasia Titarchuk, the … go to Comptroller DiNapoli for his trust in appointing me to this position.” Patel was born in Uganda and raised in …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-appoints-navyug-patel-deputy-chief-investment-officer-new-york-state-common-retirement-fundVillage of Woodridge – Financial Condition (2013M-172)
… to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our … improving the insulation of the highway department garage in January 2013 and changing the date of elections. …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… The $229 billion Enacted Budget for State Fiscal Year (SFY) … health services, and health care, as well as resources for the Metropolitan Transportation Authority (MTA) and for … The $229 billion Enacted Budget for State Fiscal Year SFY …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetJust for State Employers
… service credit purchase payments. Use the Enrollment Dashboard in Retirement Online To enroll an employee whose … Online . From Account Homepage, click Access Enrollment Dashboard . Only employees with the Personnel Security Role can access the Enrollment Dashboard. Your agency’s Security Administrator assigns this …
https://www.osc.ny.gov/retirement/employers/stateState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City's Administration for Children's Services (ACS) should improve oversight to ensure that non-profit … closely looked after by city officials," DiNapoli said. "ACS can step up its oversight to make sure these children are … their care and are safe from harm." In New York City, ACS is responsible for ensuring the safety of children who …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenMedicaid Program – Oversight of Social Adult Day Care Programs
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC … documentation found in the NYC Department of Buildings’ Building Information System for two SADCs, finding that MLTC … One SADC that opened a site in 2018 had a violation still listed as active as of November 2024 for not amending the …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… Section 853 of the State Education Law (Law), to children in kindergarten through 12th grade. Pursuant to the Law, … Churchill officials claimed approximately $43 million in Program-related expenses during the audit period. Key Findings We disallowed $3,023,220 in claimed costs as follows: $1,412,227 in compensation costs …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … Board, file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in penalties and interest. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … budgeting practices generated approximately $2.4 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … selected financial activities from January 1 2010 to June 7 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral … 2019–20 school year, Empower served 94 preschool children in the SED preschool cost-based programs. Niagara County pays …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … (outside New York City) are increasing from $12.0 billion in 2004 to $12.7 billion in 2005, or 5.9 percent – more than twice the rate of …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNew York State Rent Relief Funding: Spotlight on New York City
… first round of federal rental assistance made available for New Yorkers, City residents received 86 percent of … $2,415. More than 11 percent of all applicants filed paper applications as of October, suggesting that some share of … method. The COVID Rent Relief Program stopped receiving applications on February 1, 2021, but a detailed account of …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-26
… that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; … §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … the procedures by which the expenses of a board of elections of a county outside the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… which added section 85 to the General Municipal Law to permit municipal corporations to impose a service charge on … is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the … chief is entitled only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… (Law). RNY power is to be allocated to businesses and not-for-profits that commit to retain or increase New York State … and 50 percent from its own hydropower. Applications for the RNY power program are incorporated into an online … NYPA staff and competitively scored using two models (one for job retention and one for job expansion), which apply the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… During the audit, the division had taken steps to speed up kit processing; however, it was not able to meet the required …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits