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State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… are supposed to be documented as progress notes in CONNECTIONS – a statewide computer system for recording child … other decisions on behalf of families. For the period of July 1, 2014 through Aug. 31, 2016, ACS contracted with 32 … were conducted and if progress notes were recorded in CONNECTIONS in a timely manner. DiNapoli's auditors found ACS …
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
… provided adequate oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program standards. The audit … provided adequate oversight of Medicaid managed longterm care plans to ensure social adult day care program services …
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
… eligible for reimbursement, reported expenses must comply with Manual requirements. Churchill officials claimed … $429,729 in employee bonuses that did not comply with Manual requirements; $376,597 in compensation paid to … Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualCleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …
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)
… to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The … overly conservative budgeting practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major operating funds. Specifically, at fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, … than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to perform these acts without … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Cerebral Palsy Association UCP of Niagara County dba Empower Empower on its Consolidated Fiscal Reports CFR were …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. With … reports) have more than doubled in the last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average … some counties, average annual growth rates have reached double-digits, ranging as high as 16 percent. In comparison, …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNew York State Rent Relief Funding: Spotlight on New York City
… renter households). During the first round of federal rental assistance made available for New Yorkers, City … percent, respectively) compared to their overall shares of rental households (29 percent and 22 percent, respectively). … levels for those looking to access the program. Rent Debt Ticking Up Before Moratorium Ends The City’s worst job …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§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 raised in the first instance as a county charge, and only those expenses that are specifically …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… 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 post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… service law (emphasis added). As a rule, where words of a statute are clear and unambiguous, they should be construed … In the absence of any contrary indication in the statute, we believe the phrases "highest ranking subordinate" … aware that, in a proper case, the literal language of a statute is not controlling if the plain intent and purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… from personal property disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) from two … Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets sales. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… Tunnels: Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) An audit … the MTA did not maximize toll collection because license plate images could not always be processed, resulting in …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, but the surplus will likely grow as tax … P. DiNapoli. “This is shaping up to be another solid year for the city. Job growth in the five boroughs has been … industry, one of the city’s economic engines, is on track for a good year and profits are likely to exceed last year’s …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin operations are generally operating efficiently. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… that the funds for nine were incorrectly reported by the referee. Referees deposited surplus funds late in five of the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … 2013. Background NYCCD, formerly known as the Manhattan Center for Early Learning, Inc., is a New York Citybased … and his spouse also own the for-profit entity New York Center for Infants and Toddlers (NYCIT), which operates Early …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … from the original audit. State University of New York, University at Buffalo: Procurement Practices … need or reasonableness of price. State University of New York: Upstate Medical University: Human Resource (HR) …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0