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East River Child Development Center – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the fiscal year ended June 30, … for reimbursement, reported costs must comply with the Manual requirements and be reasonable, necessary, directly …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… on clinical evaluations, and pays for their services using rates established by SED. The rates are based on the financial information that Wagner reports to SED on its … in the Manual. Other Related Audits/Reports of Interest Whitestone School for Child Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualCollection of Fines Related to Tenant Complaints (Follow-Up)
… Collection of Fines Related to Tenant Complaints (Report 2018-S-58 ). About the Program Homes and Community Renewal … fines between January 1, 2016 and September 30, 2018. Specifically, the audit found that ORA lacked proper …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followHomeless Housing and Assistance Program – Project Selection and Maintenance
… Purpose To determine if the Homeless Housing and Assistance Program (HHAP) is selecting feasible projects … to provide permanent supportive housing to the homeless and if HHAP projects are being properly maintained. This … September 14, 2018. Background The Homeless Housing and Assistance Corporation (HHAC) was established on June 8, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceOther Bulletin No. 52
… Unit Code (BU78) will be established for all employees in agency 19001 currently in Bargaining Unit 79. Background OSC has determined that the … Deduction eligibility remains the same for employees in Bargaining Unit 78. As a result, OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsHigher Education – 2022 Financial Condition Report
… 2022 according to the National Student Clearinghouse. Online course enrollment for the State University of New York … academic year from the previous period. The increase in online instruction in the 2019-20 academic year was 13.6 … students in the 2020-21 academic year that enrolled in online instruction, over 58 percent attended exclusively …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationCity of Lockport – Budget Review (B23-1-7)
… plans for services rendered to individuals with health insurance coverage. City officials, including the Mayor, … to information provided by City’s third-party medical biller, the City has an outstanding receivable balance of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, New York City Department of … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan Daytop Village, …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not … internal controls to protect district resources; Ensure all health insurance plan participants pay their portion of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… required to physically sign a PO prior to sending it to a vendor. Instead, POs created and approved in the SFS will … must identify and record a classification for each vendor added to the Statewide Vendor File. This … When an agency uses a one-time email address, an email notification is sent to the vendor. Vendors are responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… in other unacceptable insurance practices face possible sanctions, such as exclusion or termination from the Medicaid … Department of Health: Medicaid Managed Care Organization Fraud and Abuse Detection ( 2014-S-51 ) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… Markets Law (Law) empowers the Department to set standards for the humane care of seized dogs and inspect municipal dog … licenses are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are also required to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… were over-allocated to the SED programs; and $11,264 in consulting expenses in which the supporting documentation did …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … documentation and information obtained through April 2021. About the Program The Department’s mission is to ensure … to monitor service costs and are likely not receiving best pricing for services. The Department does little to hold …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … on the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69VI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… sum appropriation is an appropriation for which the budget bill does not specify 1) a particular business unit and … those appropriations within the State Operations budget bill. A multi-fund appropriation is an appropriation that appears in bill copy where more than one 5 digit fund code would apply. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 140,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to $246,900, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… delivery systems. The Executive Budget for State Fiscal Year 2017-18 proposes a $2 billion capital appropriation for … the existing infrastructure is $22 billion through the year 2030. The state Department of Health, meanwhile, puts … separation of sewage, and agricultural and storm water runoff. Aging pipes or other structural problems can cause …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixing