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The Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60)
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60.pdfMTA-NYC Transit Medical Assessment Centers (2013-S-33), 90-Day Response
We audited selected practices of the MTA-NYC Transit Medical Assessment Centers (MAC) program to determine if the MACs performed medical examinations for NYC
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s33-response.pdfState Authority Contract Manual
The State Authority Contract Manual contains the procedures for State authorities to submit eligible contracts as described in Public Authorities Law (PAL) §287
https://www.osc.ny.gov/files/public-authorities/pdf/contract-submission-manual.pdfFederal funds to New York City: Title IV-E Foster Care
Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides reimbursement for a portion of foster care costs.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-iv-e-foster-care.pdfUnclaimed Property Relating to Banking Institutions
The following information corresponds to Article III of New York’s Abandoned Property Law. For more information, refer to Article III of the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/banking-institutions.pdfState Agencies Bulletin No. 1287
… Purpose To inform agencies of the change related to the taxation of imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1287-changes-taxation-imputed-incomeDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… that exceeded limits allowed by the law, according to an audit of the Department of Health (DOH) released today … “New York puts limits on these medications for a reason – to cut the potential for abuse. The Department of Health … quantities of controlled substances that pharmacies can dispense when prescriptions are ordered via telephone or fax …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsControls Over Revocable Consents
… Objectives To determine whether the New York City Department of Transportation (DOT) has billed … meet the standards required by the Rules of the City of New York; and whether DOT is monitoring to ensure all … of the public hearings were published twice in weekly newspapers as required (all 25 consents); documenting which …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsNew York's 529 College Savings Program Turns 20
… to 0.13 percent, meaning participants now pay only $1.30 in program fees each year for every $1,000 invested in … Advisor-Guided Plan , sold exclusively through financial advisors. The Advisor-Guided Plan has different investments, … College Savings Program. Ascensus Broker Dealer Services, LLC (ABD),serves as Program Manager and, in connection with …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… complete report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper … accounted for these disbursements. Key Findings The City Council, the former Comptroller and other City officials did … manner. Officials and employees had clear guidance on how the disbursement process should work. The former …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Real Property Portfolio
… accurately accounted for and reported on its real property holdings and the need to either hold or dispose of … stable and diversified local economies. ESD’s property holdings are diverse in location, size, value, and use; and … Economic development projects resulting from the acquisition and disposing of properties align with ESD’s …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… straw donations orchestrated by George Gonzalez and Anna Mendez, who were arraigned for their roles in the false …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateDiNapoli: Statewide Local Sales Tax Collections Down 7.1 Percent in November
… November’s sales tax collections totaled $1.3 billion for local governments statewide, $102 million less than in … need for significant aid from the federal government as COVID-19 infection rates increase and more restrictions curb … on the job and help implement the delivery of the vaccine.” Regionally, November sales tax collections were …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-statewide-local-sales-tax-collections-down-71-percent-novemberVirtual Currency Licensing
… According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or a form … Virtual currency shall be broadly construed to include digital units of exchange that have a centralized repository … its review of BitLicense applicants, DFS stated it used a website to search for tax warrants but could not document …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… The state Department of Health (DOH) made $965 million in payments to providers, including facilities, for services … important program, but its payment system is rife with errors,” DiNapoli said. “My auditors found the system was … New York State Medicaid program provides a wide range of medical services to low-income New Yorkers or to those who …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionTown of Windsor – Capital Project (2025M-52)
… Windsor (Town) Board (Board) properly manage its highway garage capital project (Project)? Audit Period March 1, 2022 … TOV residents. In March 2022, a fire at the Town’s highway garage resulted in a total loss of the structure and the … Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52DiNapoli Audit Finds Gaps in NYC School Safety Planning
… requirements for shootings and emergency situations in New York City’s schools need to be more strictly enforced … DOE was lax in requiring that safety plans were filed on time by schools and policies did not routinely align … Find out how your government money is spent at Open Book New York . Track municipal spending, the …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningState Contract and Payment Actions in November
… New York State Plan for Independent Living. Department of Environmental Conservation $5.9 million with The Environmental Service Group for demolition and remediation of … million to Northeast UAS Airspace Integration Research Alliance, Inc. to design, procure and install a sensor test …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberCUNY Bulletin No. CU-478
… imputed income for a non-employee same-sex spouse’s health coverage and of the potential tax impact for non-residents of … the value of a non-employee same-sex spouse's health coverage to be taxable as imputed income for NYS tax … the value of a non-employee same-sex spouse's health coverage by NYS to be taxable as imputed income for federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-478-changes-taxation-imputed-incomeOpinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay … -- Powers and Duties (contribution to urban renewal agency for health care benefits) GENERAL MUNICIPAL LAW, §§503-a, …
https://www.osc.ny.gov/legal-opinions/opinion-95-1