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Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mama Program, LLC (Mama Program) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Mama Program LLC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualPublic Authorities – 2023 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In 2022, public authorities … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
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
… the financial sector, where he was an equity derivatives trader at JP Morgan, Barclays and Jefferies in New York City …
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)
… Purpose of Audit The purpose of our audit was to determine whether the Board … of Trustees comprises five elected members including the Mayor and four Trustees. The Village’s annual budget for all … department garage in January 2013 and changing the date of elections. The Board could make improvements in budget …
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
… Transportation Authority (MTA) and for emergency rental assistance. Preliminary estimates show All Funds … Transportation Authority MTA and for emergency rental assistance …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetJust for State Employers
… Online to enroll an employee as a NYSLRS member, first check to see if they have been set up in PayServ. If … in to Retirement Online . From Account Homepage, click Access Enrollment Dashboard . Only employees with the … From Employer Type dropdown, select State . Click Filter . Upload Membership Registration Form The employee must …
https://www.osc.ny.gov/retirement/employers/stateState 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-manualVillage 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-19Cleveland 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)
… Internal controls over cash receipts in the Clerk’s office were not appropriately designed or operating effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate … 7, 2013. Had the Board conducted the annual audit of the Court, it may have been in a position to detect the shortage …
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
… 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-2000-23State 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-economy