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Comptroller DiNapoli Releases State Audits
… asbestos abatement program. Auditors also determined DOL does not have accurate records to show who is required to pay … (DCJS) Core Systems (2014-S-24) Auditors found that OITS does not have an established monitoring and oversight process … in compliance with state cyber security policies. OITS does not have established policies and procedures for backup …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… The state Office of Children and Family Services (OCFS) could not show that caseworkers contacted children in foster care within the first 30 days of their … medical report was later obtained as a result of DiNapoli’s audit. OCFS said that contacts for the child from …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightDiNapoli: DOH Needs to Improve Drug Rebate Collections
… already been able to recoup some of the millions owed to New York.” In 1990, Congress created the Medicaid Drug Rebate … for Medicaid prescription costs. Since January 1991, New York state has been able to recover a portion of Medicaid …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-doh-needs-improve-drug-rebate-collectionsOpinion 2006-6
… Bookhout v Levitt , 43 NY2d 612, 403 NYS2d 200; 1980 Opns St Comp No. 80-416, p 121; compare 1991 Opns St Comp No. … personal reasons in his or her discretion. August 21, 2006 John M. Sipos, Esq., Town Attorney Town of Varick 1 We note … State and Local Retirement System to the New York State Teachers Retirement System she must resign or be given an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 92-46
… youth center) GENERAL MUNICIPAL LAW, §103: The purchase of kitchen utensils, furniture, books and sports equipment to be … be exceeded. You ask whether purchases by a village of kitchen utensils, furniture, books and sports equipment to be … Whether purchases by a village of kitchen utensils furniture books and sports equipment to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Opinion 97-22
… Permissible Uses (financing by county of construction of community college dormitory) COMMUNITY COLLEGES -- Powers and Duties (financing dormitory … COUNTIES -- Powers and Duties (financing the cost of community college dormitory) EDUCATION LAW, §§6304, 6306: The …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-768
… code. Earnings Code: CGR, XCR, YCR, ZCR or CGT, XCT, YCT, ZCT Effective Date: The first date of the pay period being … Grant – Tax Levy IC 17 YCT CUNY SR Grant – Tax Levy IC 18 ZCT CUNY SR Grant – Tax Levy IC 19 General Deductions: Grant … payments made with Earning Codes CGT, XCT, YCT, or ZCT are supplemental, and Federal, State and New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-768-2023-city-university-new-york-cuny-research-foundationContract Participation of Minority- and Women-Owned Business Enterprises
… annual participation goals for minority- and women-owned business enterprises; met these goals; and accurately … to promote the participation of minority- and women-owned business enterprises (MWBEs) in their contracts. … for administering the MWBE program and the Disadvantaged Business Enterprise (DBE) program, a similar program for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Purpose To determine whether the Office of Mental Health (OMH) is … The audit covered the period from January 1, 2014 to August 31, 2016. Background OMH provides services to New York State residents with mental illness both directly …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family … of October 2021, the Office oversees 627 shelters and 195 shelter providers. According to the U.S Department of Housing … individuals in January 2020. The Office’s funding of shelter services is administered through the Local Districts, …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerDetermination of Residency for Tuition Purposes
… institutions, 28 offer graduate programs. For fiscal year 2020-21, SUNY had an overall budget of $11.9 billion and revenue … SUNY Downstate Health Sciences University, Empire State College, SUNY at Plattsburgh, SUNY College of Environmental …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit included … a total of $16,503 in OTPS costs consisting of: $11,607 in rent, which consisted of $8,582 in direct rent and $3,025 in …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualProtection of Managed Pollinators (Honey Bees)
… period January 2017 through August 2022. About the Program Wild and managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The State has more … year. About one-third of the food eaten by Americans comes from crops pollinated by honey bees, including more than 130 …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesState Agencies Bulletin No. 2051
… provide agency instructions for processing the 2022 Tool Allowance Payment. Affected Employees Employees in the … in the performance of their jobs shall receive an annual allowance. In addition, a memorandum dated 09/06/2022 from … meet the following criteria are eligible for the 2022 Tool Allowance Payment: Perform automotive repair duties in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2051-2022-csea-tool-allowance-paymentCost-Saving Ideas: Managing Your Travel and Conference Expenses
… costs and mitigate the risk of fraud. Understand the Risks Your governing board should provide guidance for managing … travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear and … bargaining agreements. In these cases, you should follow your travel policy unless there are differences stated in the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… as data breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive … prevent accidental breaches, which are often caused by human error. By prioritizing the security of IT assets, … accounts as entry points to access PPSI and compromise IT resources. Although School officials set up web-filtering …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mHoltsville Fire District – Financial Management (2025M-4)
… please refer to our brochure, Responding to an OSC Audit Repor t, which you received with the draft audit report. We …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Town of Oxford – Financial Condition (2024M-135)
… – December 31, 2023. We extended our audit period back to December 31, 2007 to analyze fund balance trends, back to March 24, 2017 to compare current findings to the previous … financial information which hindered its ability to monitor the Towns financial condition …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Town of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95