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Record of Activities (ROA) – Reporting Elected and Appointed Officials
… process. These officials who begin a new or subsequent term of office after January 1, 2016, are required to … Direct your elected and appointed officials to this schedule of due dates for the ROA if they need help figuring … include duties performed outside normal business hours as long as they are work-related. The official should extend the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation company was charged with stealing more … for personal profit.” Chaudhry is the owner of Angel Medical Transportation and Shook worked as the office … The owner of a Schenectady County medical transportation company was charged with stealing more …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… to a town park district is not subject to referendum. You have inquired as to the circumstances when a referendum …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized by … these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from all three entities during our audit period. The New York City Public Schools (NYCPS) refers students to …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualMedicaid Program – Managed Long Term Care Premium Rate Setting
… and whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC … managed care, including MLTC. The MLTC MCOs provide long term care services (e.g., home health care, adult day …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMattituck Fire District – Claims Audit (2025M-48)
… audit claims before payment? Audit Period January 1, 2023 – June 30, 2024 Understanding the Audit Area An … The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted appropriations were nearly $3 … but were never authorized to be paid through an approved warrant or Board resolution. Also, the Treasurer paid two …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… report - pdf] Audit Objective Did York Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … District officials did not properly identify report or … potable water outlets as required by NYS Public Health Law and Department of Health DOH regulations We determined 130 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and … utility bills totaling $811 for a private organization. West Babylon Union Free School District – Claims Audit …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… payment calculation process that resulted in two projects being overbilled a total of $170,842 and two projects being underbilled a total of $184,474. Auditors also … of approximately $261,000 in sewer rents and $123,000 in water rents if revenues are not realized. The 2025-26 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of Green Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s fiscal climate, budget … his office completed audits of the Clarence Public Library Village of Fort Johnson Town of Green Island Village of …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… benefits, and accrued leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments … needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the date … obtained a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … from the original audit. State University of New York, University at Buffalo: Procurement Practices … need or reasonableness of price. State University of New York: Upstate Medical University: Human Resource (HR) …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… audit found that even before the pandemic struck New York, certification for many residential treatment programs had lapsed with no inspections from OASAS. Without certification, it remained unknown if they were still … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… Correction, Probation, Parks and Recreation and the Taxi and Limousine Commission. For example, the Department of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyFreedom of Information Law (FOIL)
… request to our Records Access Officer. Email: FOIL@osc.ny.gov Mail: Records Access Office Communications, 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Written requests may be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between …
https://www.osc.ny.gov/help/foilMachias Fire District – Financial Operations (2026M-14)
… Area A board of fire commissioners (fire district board) is responsible for managing and controlling the fire … managed with accountability, transparency and integrity. This critical function can help maintain public trust, ensure … years (2020 through 2023) were filed between 355 and 1,441 days late. 2 The Treasurer did not submit records to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Opinion 92-43
… and services of maximum quality at the lowest possible cost under the circumstances, and to guard against …
https://www.osc.ny.gov/legal-opinions/opinion-92-43