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Child Care Stabilization Grants
… and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child … families, businesses, and the economy as a whole. It also highlighted the fragility of the child care system. … and maintained adequate internal controls to enable it to oversee and monitor child care stabilization grantees …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight and Monitoring of the Universal Pre-Kindergarten Program
… information subsequently provided by the DOE. About the Program The UPK program was established through Chapter 436 … $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the New York State Education Law (Law) and … and claiming expenses. DOE officials were provided with a list of the UPK programs that we selected for review. We …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… [read complete report – pdf] Audit Objective Did the Town of Lewis (Town) Town Supervisor (Supervisor) … Period January 1, 2023 – November 30, 2024 Understanding the Program The Supervisor, as chief fiscal officer, is … The Supervisor did not maintain complete and accurate …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… did not develop and adopt required policies, including an investment policy, a procurement policy and a code of ethics. … in bus drills. Officials also did not file the required annual certification for bus drills or properly notify … report, Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment … is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social Security number (SSN) as …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… The state faces substantial reductions in federal aid for health care and other programs if proposed changes in … percent this year, reaching $56.6 billion and accounting for more than one in every three dollars in the state budget. … three fiscal years, of which nearly half has been used for budget relief. Another $461 million of these one-time …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… next fiscal years with the caveat “if fiscal conditions permit.” Total General Fund reserves are projected to be $6.5 …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… to others. For years, the authority has not operated in a fair and equitable, efficient or transparent manner and has … usage. For example, authority employees used computers to access multiple websites of a personal, nonbusiness or … software programs are removed; Adopt a breach notification policy and implement a process for analyzing infected …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Food Service Establishments
… 2014 through April 12, 2018. About the Program The Centers for Disease Control and Prevention (CDC) estimates that, each … of Environmental Health Protection, is responsible for overseeing New York State’s more than 90,000 food service … requires each designated health department to investigate all complaints and reports of foodborne illness in an …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Adult Protective Services Programs
… identified and reported to the proper authorities. Once a referral is received, the APS provider is responsible for … supported their assessment to either open or close a referral, and supported the need for the specific services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… part of overall health and well-being. Being mentally healthy in childhood means reaching developmental and emotional milestones and learning healthy social skills and how to cope when there are problems. Mentally healthy children have a positive quality of life and can …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsUnified Court System Bulletin No. UCS-137
… Purpose To explain OSC’s automatic processing of increases to Judicial Longevity Payments paid in April … 13L, paychecks dated 10/15/08 Background Chapter 276 of the Laws of 2008, which implements agreements between the State and … To explain OSCs automatic processing of increases to Judicial Longevity Payments paid in April 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Comptroller DiNapoli Releases State Audits
… of New York (CUNY): Medgar Evers College: Controls Over Bank Accounts (2015-S-92) CUNY officials provided auditors with a list of 24 … of compliance deficiencies and the oversight of affiliated campus organizations. State University of New York Downstate …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… respectively. New York City Health and Hospitals Corp. (HHC) (2017-N-2) Auditors reviewed files for a random sample … of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses … not completed before hire. None of the facilities followed HHC procedures for maintaining documentation of all screening …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 280
… Purpose To provide the agency with information and procedures regarding the processing of Vacation Exchange payments Eligible Employees Management/Confidential employees … in Bargaining Units 06, 13, 18, 40, 46, 52, 66, 96, and also those employees in Bargaining Unit 79 whose agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? … Period January 1, 2024 – January 13, 2026 We extended the audit period back to January 1, 2017, to review Annual …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Opinion 90-45
… opinion. PUBLIC CONTRACTS -- Standardization (contents of resolution) GENERAL MUNICIPAL LAW, §103(5): A standardization resolution must state that, for reasons of efficiency or economy, there is a need for standardization. The resolution must contain a full explanation of the reasons for …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Opinion 96 - 11
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own motion) REFERENDUM -- Permissive (need for … one which the board believes will yield the best price or maximum financial benefits ( id .). To fulfill this fiduciary …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… about grant opportunities. Agencies recently submitted the first electronic contracts for approval in the system (after … this important issue,” said Doug Sauer, Chief Executive Officer of the New York Council of Nonprofits, Inc. “It is …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsSelected Aspects of the Paratransit Call Center Operations
… operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, and … Transit negotiated a contract with GCS, a staffing/call center operations contractor (or contractor) to operate the Paratransit Call Center (Call Center). The contract was signed on December 18, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operations