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United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-14)
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14.pdfEmpowering Minds Therapy Inc. - Compliance With the Reimbursable Cost Manual (2021-S-21) 180-Day Response
To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21-response.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45)
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45.pdfKids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5.pdfCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-2)
To determine whether the costs reported by Canarsie Childhood Center 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-2022-21s2.pdfOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-66) 30-Day Response
To determine whether the costs reported by Omni Childhood Center, Inc. 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 ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s66-response.pdfOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-66)
To determine whether the costs reported by Omni Childhood Center, Inc. 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 ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s66.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) 180-Day Response
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under State Education Department guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfState 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-childrenState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… are not met. “My thanks to Assemblyman Magnarelli and Senator Marchione for encouraging New York to adopt …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915State Audit Shows Need to Improve Response to Noise Complaints in NYC
… address the complaints lodged against those clubs. Of 141 cases filed with SLA against these nightclubs, a total of 32 … According to the NYPD, officers took various actions at 22 of the 30 sampled locations. The noted actions included … could only document actions related to eight of the 22 clubs. DiNapoli's auditors found the number of noise …
https://www.osc.ny.gov/press/releases/2017/06/state-audit-shows-need-improve-response-noise-complaints-nycState Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… “New York lost one of our legal pioneers today. Former Chief Judge Judith … New York lost one of our legal pioneers today …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeNew York State Comptroller DiNapoli Statement on the Death of Martin McGuinness
… "Martin McGuinness was a hero of the peace process and the cause for reconciliation between … his transformative leadership, and through the efforts of the men and women of Northern Ireland, that peace was realized at long last. Northern … Martin McGuinness was a hero of the peace process and the cause for reconciliation between …
https://www.osc.ny.gov/press/releases/2017/03/new-york-state-comptroller-dinapoli-statement-death-martin-mcguinnessDiNapoli: State Missing Out on Millions in Medicare Payments for Kidney Patients
… disease (ESRD) who meet certain eligibility requirements get the Medicare benefits to which they are entitled, according to an audit released … their entitlement to Medicare and taken steps to help get them enrolled, the Medicaid program could have saved as … renal disease who meet certain eligibility requirements get the Medicare benefits to which they are entitled …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-state-missing-out-millions-medicare-payments-kidney-patientsNew York State Comptroller DiNapoli: Pension Fund Puts Anti-Israel Movement on Notice
… and Israel offers the best of both worlds: the superior economic management of a developed market, but with emerging … challenges Israel faces, Israel has exhibited consistent economic strength: an ability to maintain its economic growth … entrepreneurial and technological revolution, its economic expansion, as well as the performance of its equity markets. …
https://www.osc.ny.gov/press/releases/2016/06/new-york-state-comptroller-dinapoli-pension-fund-puts-anti-israel-movement-notice