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Empowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… SED sets the special education rates based on financial information, including costs, that Empowering Minds reports …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualTown of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is governed by the Town Board, which comprises five elected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260Length of Service Award Programs (2014-MS-1)
… service credits to volunteer firefighters accurately for the period January 1, 2012 through March 31, 2014. … GML establishes the activities that can be included in the point system and specifies the maximum number of points that can be earned for performing each activity. Volunteers earning 50 service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1DiNapoli Releases Bond Calendar for First Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the first …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-releases-bond-calendar-first-quarterTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected financial operations … in Wyoming County. The Town is governed by an elected Town Board, which consists of the Town Supervisor and four council … fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts records were unreliable. The Clerk did …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for … 31, 2017 for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in … by licensed therapists. Payments were made on behalf of 6,712 dual-eligible recipients, and 20 providers accounted …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… the related programs and assess these expenses on insurance carriers in proportion to their reported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityState Comptroller DiNapoli Releases Municipal and School Audits
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board Oversight (St. Lawrence …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Town of Alden – Town Supervisor (2024M-105)
… it was not aware of the Town’s financial status and, as a result, adopted unrealistic budgets. Without adequate … records or prepare monthly bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105DiNapoli Releases Bond Calendar for Third Quarter
… their major public authorities during the third quarter of 2025. The planned sales of $10.8 billion include $7.21 … issuances it contains. The prospective third quarter calendar includes anticipated bond sales by the following … Agency, and the Triborough Bridge and Tunnel Authority. Calendar Securities Coordinating Committee (SCC) Forward …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterState Agencies Bulletin No. 1854
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2020 PEF Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … consistently appropriates fund balance that is not needed to fund operations. Two of the district’s reserves totaling $1.14 million appear to be overfunded. The district’s tentative budget complies …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0City of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Oversight of Direct Placement of Children (Follow-Up)
… Oversight of Direct Placement of Children ( 2017-S-30 ). About the Program OCFS oversees the State’s child … welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, … planned to address the unresolved issues discussed in this review. … To determine the extent of implementation of …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followCity of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11State Comptroller DiNapoli Releases Municipal Audits
… Silver Creek , Town of Windsor and the City of Yonkers . "In today's fiscal climate, budget transparency and … billed, collected and enforced. Customers were not billed in accordance with the board-established rates, resulting in customers being underbilled by $1,703. Delinquent customer …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1Justice Court Fund Monthly Reporting
Please join presenters from the Office of the State Comptroller Justice Court Fund to learn about common reporting issues that prevent or delay processing of a justice’s monthly report.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-monthly-reporting-10-13-2021.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdf