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State Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… agencies are also required to complete Family Assessment Service Plans (FASPs) for each foster child that help support … area separate from progress notes, the inability of case planners and their supervisors to sign off on progress notes … to complete and enter progress notes related to case planners' contact visits and ensure that agencies are …
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
… managed long-term care plans to ensure social adult day care program services met program standards. The audit … Services (HCBS), which encompass Social Adult Day Care (SADC). SADC has been a covered MLTC service since … managed longterm care plans to ensure social adult day care program services met program standards …
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
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
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)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
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)
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 … $916,000. Key Findings The Board has not adopted a policy and Town officials have not developed procedures to … that proper controls were in place, it may have been in a better position to detect or prevent the shortage of $3,385 …
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
… costs $3,164 in unsupported OTPS costs, including leased property and rental equipment $2,157 in bonus payment compensation that …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… that shifts costs associated with the Family Health Plus Program from the counties to the State over the next two years. Family Health Plus provides health insurance for adults who do not have … reflect prospective changes in funding for Family Health Plus or any other specific programs. Annual average growth …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsCOVID-19 Relief Program Tracker
… the SFY 2022-23 Enacted Budget for art and cultural needs outside of New York City. $200 million added in the SFY …
https://www.osc.ny.gov/reports/covid-relief-program-trackerNew York State Rent Relief Funding: Spotlight on New York City
… Program funding through June 2021. With low-income rent-burdened households as a measure, more than 1 million … of the COVID-19 pandemic, with nearly 15 percent behind on rent payments at the end of June. 1 Households in New York … State, have an even greater share of residents behind on rent. New York City not only houses the majority of the …
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
… 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-90-36Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York State Health Insurance Program … manuals. In a follow-up, auditors found that MTA officials have made progress in addressing the issues identified in the … tax amount collected annually. Taxable online sales have been rising with an acceleration of such sales during …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… for fiscal year 2016, but the surplus will likely grow as tax collections are higher than expected amid a strong … on current revenue trends. Personal income and real estate tax collections have been strong so far this year, although business tax collections have been weaker. The budget includes $1.5 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of … money is being spent appropriately and effectively.” Afton Hose Company Emergency Squad – Internal Controls Over … today announced his office completed audits of the Afton Hose Company Emergency Squad Town of Hampton Town of Hopewell …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… 28, 2012. Court officials subsequently provided proof of registration for seven referees, but they did not provide any …
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
… on its Consolidated Fiscal Reports CFRs were reasonable ne …
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
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District and the Valley Central School District . “In an era of limited resources and increased accountability, … of the budget process and financial condition. Beginning in 2010-11, the district gradually increased its tax levy and budget. In each of the three years from 2010-11 to 2012-13, the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0