Search
Use, Collection, and Reporting of Infection Control Data (2020-S-55)
To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, and whether the data collected by the Department, including data reported to the public, is accurate and reliable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s55.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfOpinion 2000-15
… This opinion represents the views of the Office of the State Comptroller at the time … MUNICIPAL LAW §§209-i, 462: A volunteer firefighter from an out-of-state fire company may not volunteer to assist … 2 October 2, 2000 Daniel Doran, Esq., Counsel New Castle Fire District No. 1 1 Although section 209-i uses the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… the outreach process must be turned over to the Abandoned Property Fund by the applicable reporting date required by the Office of the State Comptroller’s (OSC) Office of Unclaimed Funds (OUF). NYS issued checks are required to be … Advisory 8 – State Check Outreach . Replacement Checks due to Outreach When an outreach letter is returned by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January … A town supervisor must maintain complete, accurate and current accounting records and reports for informed … In January 2025, the Town hired a bookkeeper, and the current Supervisor began working with her to set up a new …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … system in the highway department is not being used to its fullest capabilities. The town paid nearly $2,000 more … or contract stating what amount should be reimbursed, when payments are due and what is to be done if someone does …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… agreement between New York City and the United Federation of Teachers (UFT) removes the largest uncertainty that had … “The agreement between the Mayor and the United Federation of Teachers lifts a cloud that has hung over the city’s … years.” The city's financial plan forecasts a surplus of $1.6 billion in FY 2014, which will be used to help …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… – April 8, 2024 We extended the audit scope period forward to June 30, 2024, to analyze financial trends. Understanding the Audit Area A … of the next year’s budget, was between 2 and 12 percent when adding in the appropriated fund balance, which is up to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mState Comptroller DiNapoli Releases Audits
… identified as high-risk, totaling $1,325,452, from five hospitals, auditors determined Medicaid made improper … because hospitals misinterpreted state regulations and billing guidelines, did not properly submit Claim Adjustment … of Financial Services, Department of State, State University of New York, Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… in the number of individuals in state prisons has led to a demographic shift towards an older incarcerated … population, and necessitates increased attention to policies and costs associated with this population, … decision has declined from 57.2% in 2019 to 48.9% in 2024. When older individuals are released into the community, data …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… for seniors, tip income, overtime pay, and interest on new car loans are in effect only for tax years 2025 to 2028, and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesNew York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… or $15 million, of these expenditures was spent on video surveillance equipment. Nearly $8 million went to …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearState Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… effectively monitoring the expenses reported by Palladia to ensure that reimbursed claims are allowable, supported and … did not maintain adequate oversight of direct placement to ensure that Local Departments of Social Service (Local … and procedures that address abatement decisions, and, when needed, document the rationale for decisions. Track …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… the following audits have been issued. Office of Children and Family Services (OCFS): Oversight of Runaway and Homeless … with possible mold. Office of General Services: Summit Security Services Inc. (2019-BSE3-001) OGS paid Summit more … none of the 40 employees who provided security guard services at the Adam Clayton Powell Jr. State Office …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … maintained by the Surrogate's Court were generally up-to-date and complete, and no material discrepancies were … district board did not ensure that competition was sought when procuring goods and services not subject to bidding. For …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Unified Court System Bulletin No. UCS-307
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of … of $750. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes … detailed in the Labor Relations Memorandum are extended to Management/ Confidential and Unrepresented employees (BU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawDiNapoli Report Highlights Regional Education Trends
… York City spent $27.1 billion in 2004-05, which increased to $37.6 billion in 2014-15. When adjusted for inflation, their expenditures increased … greatly across the state and can be largely attributed to regional cost differences. DiNapoli's report noted that …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trends