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Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting practices generated … in each of the last three fiscal years to reduce the tax levy, the Board over-estimated expenditures by between $3 … would have in reducing fund balance or the property tax levy. District officials used some of the annual …
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)
… fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… the federal government has yet to reach a deal on the debt ceiling. The state has made progress in building up reserve …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Agencies Bulletin No. 1787
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … NYS Legislature who are paid using the LEG Pay Basis Code in the following departments: 04210 NYS Senate Members 04220 … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureState 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 plans and assigned a site ID to each to create the HCBS Sites and Contracts … was filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsUCP 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
… indicates that county general fund budgets (outside New York City) are increasing from $12.0 billion in 2004 to …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsRFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… information as it becomes available, is available for download through the following links: Request for Proposals (Amended 2/27/2026), in PDF Attachments for Proposal , (Amended 2/27/26), in MS Word … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/rfp0003Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… to determine whether the Town procured goods and services in accordance with statutory requirements for the period … 31, 2017. Background The Town of Beekmantown is located in Clinton County and has a population of approximately … $2.6 million. Key Findings The Town did not procure goods in accordance with the competitive bidding requirements and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217Comptroller DiNapoli Releases School Audits
… audits of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley … they exceeded the statutory limit of 4 percent in 2012-13. Monticello Central School District – Budgeting (Sullivan … audits of the Greenport Union Free School District Monticello Central School District Susquehanna Valley Central …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014, NYTPS reported $23.5 million in reimbursable costs on its CFRs for its rate-based … fiscal years ended June 30, 2014, we identified $841,392 in reported costs that did not comply with SED’s requirements, including $483,136 in personal service costs and $358,256 in non-personal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2015, eMedNY processed about 192 million claims, resulting in payments to providers of about $28.4 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015COVID-19 Relief Program Tracker
… $4.0 billion in SFY 2023-24, and $3.8 billion in SFY 2024-25. Even though New York had received approval for an … $2.25 billion in SFY 2023-24; and $3.645 billion in SFY 2024-25. In addition, New York State received $774 million … defaults, foreclosures, loss of utilities or home energy services, and displacements of homeowners …
https://www.osc.ny.gov/reports/covid-relief-program-trackerDiNapoli: NYC Budget Benefiting From Strong Economy
… based on current revenue trends. Personal income and real estate tax collections have been strong so far this year, … them near zero for seven years. While rates will likely rise slowly, it remains to be seen whether the economy is …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases State Audits
… statewide initiatives the campuses is fair and equitable. In addition, the assessments were calculated properly, and … (Follow-Up ) (2013-F-18) An initial report, issued in July 2011, determined that the Port Authority of New York … claims and overpayments. Additionally, providers submitted claim adjustments for 126 of the 497 errant claims, resulting …
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
… June 30, 2014, NYCCD reported approximately $24.5 million in reimbursable costs for the audited cost-based programs. In addition to the SEIT and SC cost-based preschool special … fiscal years ended June 30, 2014, we identified $776,901 in reported costs that did not comply with the Manual’s …
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
… whether $895,839 was spent appropriately and in the best interest of the state. Buffalo’s poor monitoring of …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36