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DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… month last year. Spending Overview All Funds spending is forecast to be $229 billion, 3.9% higher than SFY 2022-23. On … since 2019. By the end of SFY 2022-23, statutory rainy day fund balances had increased to $6.26 billion (compared to $1.8 billion in SFY 2014-15). The Enacted Budget contains provisions that would allow …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… non-profit agencies that place foster children are doing home visits and other critical functions required to protect … nonprofit agencies that place foster children are doing home visits and other critical functions required to protect …
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 … Database (Database). This tool allows DOH to monitor SADC site compliance with the Final Rule by documenting when …
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
… eligible for reimbursement, reported expenses must comply with Manual requirements. Churchill officials claimed … incurred by the Center and the Development Office but charged to Churchill; $439,527 in food, parties, gifts, and … to the Churchill's Executive Director and Chief Financial Officer in excess of SED's allowable compensation levels; …
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)
… report – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly … segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board Oversight (2024M-8) ). The former … Determine whether the Village of Addison Village ClerkTreasurer properly deposited …
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)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … 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)
The purpose of our audit was to examine selected financial activities from January 1 2010 to June 7 2013
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
… The audit covered expenses reported on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in Niagara … of the Cerebral Palsy Associations of New York State. For the purpose of this report, these programs are referred …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
County Medicaid Costs
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … of any election not held at the same time as a general or primary election, other than a special election called by the … full value of taxable real property. Thus, from a taxpayer's perspective, the only consequence is whether he or she is …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], … checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… officers in the bargaining unit receive a 4% increase plus an additional amount, the police chief is entitled only … 990, 494 NYS2d 299; McKinney's Statutes §94; 1995 Opns St Comp No. 95-11, p 24). In this instance, section 207-m, … increase received by other subordinate officers (1992 Opns St Comp No. 92-29, p 26), which in turn would cause the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… New York program according to statute, accurately reported job creation goals and other program metrics, and phased out … staff and competitively scored using two models (one for job retention and one for job expansion), which apply the 12 criteria detailed in the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: NYC Budget Benefiting From Strong Economy
… are likely to exceed last year’s $16 billion.” Mayor de Blasio’s administration intends to use the projected …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , … Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In today’s … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its Consolidated … The audit included all expenses claimed on NYCCD’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on NYCCD’s CFRs for the two fiscal years ended June 30, 2013. Background …
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. … authority did not have a developed information security policy that addressed all the requirements in the Payment …
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-0Creditable Service – Special 20- and 25-Year Plans
… SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of … of an organized police force or department of a county, city, town, village, police district authority or other … Police Force of the Office of General Services New York City Police Officer covered under the New York City Police …
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
… the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, for-profit organization that provides … who are between three and five years of age. NYTPS is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual