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State Comptroller DiNapoli Releases Audits
… Manual (2017-S-7) Kennedy is a New York City-based not-for-profit organization authorized by SED to provide … of Education (DoE) refers students to Kennedy and pays for its services using rates established by SED. The DoE is … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… last decade, important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the … by New York State Comptroller Thomas P. DiNapoli. “The Department of Environmental Conservation is leading major … the last decade important new laws have expanded the state Department of Environmental Conservations DEC mission to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growMama 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 … The audit focused primarily on expenses claimed on Mama Program’s CFR for the fiscal year ended June 30, 2015 … To determine whether the costs reported by Mama Program LLC on its Consolidated Fiscal Reports were …
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 … Fiscal Year 2023-24: Increased bonding authorizations for 26 programs financed through State-Supported debt issued by …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … highway department garage in January 2013 and changing the date of elections. The Board could make improvements in …
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) 2023-24 includes new recurring spending for schools, mental 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 202324 includes new recurring …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetJust for State Employers
… dropdown, select State . Click Filter . Upload Membership Registration Form The employee must complete a Membership Registration form (RS5420) and you must upload the form in …
https://www.osc.ny.gov/retirement/employers/stateState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… State Comptroller Thomas P. DiNapoli. "Children in foster care must be closely looked after by city officials," … on regularly by those entrusted with managing their care and are safe from harm." In New York City, ACS is … ensuring the safety of children who are placed in foster care. The general rule in foster care is to place the child …
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
… listed as active as of November 2024 for not amending the Certificate of Occupancy issued in 2014 for the ambulatory … the same SADC, an August 2017 violation stated that a new Certificate of Occupancy was to be obtained after a complaint … filed in August 2017; however, as of May 2024, no updated certificate had been issued. One SADC operating on three …
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
… whether the costs reported by the Churchill School and Center on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Churchill School and Center consists of the Churchill School (Churchill), the Churchill Center (Center), and a Development Office. Churchill provides …
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)
… Determine whether the Village of Addison Village ClerkTreasurer properly deposited recorded reported and …
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)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free … operating surpluses, which caused unexpended surplus funds to exceed statutory limits in each of the past three years. …
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)
… Purpose of Audit The purpose of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in … a policy and Town officials have not developed procedures to address the level of unexpended surplus fund balance to be …
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
… Objective To determine whether the costs reported by United Cerebral … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by United Cerebral …
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. … already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and … using a formula which assumes a constant rate of change with a compounding effect over the period. The …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNew 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
… were city, town or village charges. Section 93(3), taking account of the establishment of boards of election by …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… before depositing. Should 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 … on the check. The general provisions of law applicable to the collection of town and county taxes are set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… WORDS AND PHRASES -- "Highest Ranking Subordinate" (for purposes of General Municipal Law §207-m) GENERAL … that the village recently negotiated a 4% salary increase for all members of the police officers' bargaining unit, plus … other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the chief's salary to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… of the models for accuracy and completeness before the results are recommended to EDPAB for approval. Exclude … NYPA had poor controls over the disposition of fleet vehicles. For example, NYPA uses the National Automobile … governments in 1994. As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices