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Child Care Licensing and Inspection

… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and … Related Audits/Reports of Interest Office of Children and Family Services: Adoption Subsidy Program (2008-S-106) … To determine if the Office of Children and Family Services Office child care licensing and …

https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspection

Hate Crime Reporting

… this data to the Federal Bureau of Investigation (FBI) for its collection and publication. Hate crimes are … via e-mail. As of March 11, 2014, the Division had data for 2,601 hate crimes that occurred in New York State during … feasibility of amending the database program code to allow for reporting of multiple biases. Other Related Audit/Report …

https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reporting

John A. Coleman School – Compliance With the Reimbursable Cost Manual

… of the Manual. The disallowances included $512,783 in personal service costs and $126,555 in other than personal service costs. The personal service disallowances … service disallowances included $126,555 in interest only loan payments. The Manual precludes interest only payments …

https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manual

The Norman Howard School – Compliance With the Reimbursable Cost Manual

… disabilities in grades 5 through 12. NHS is reimbursed for these services based upon financial information contained … $21,729 in other than personal service costs for a contracted program that might no longer be necessary. Key Recommendations SED should review the disallowances resulting from our audit, …

https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manual

Use of Federal Funding for Election Technology and Security (Follow-Up)

… in our initial audit report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About … (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … the nation’s voting process. HAVA established minimum election administration standards and created the U.S. …

https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-follow

Windows Domain Administration and Management

… of the State. ITS operates data centers 24 hours a day, 365 days a year to support statewide mission-critical …

https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-management

Improper Medicaid Payments to Eye Care Providers (Follow-Up)

… Purpose To determine the extent of implementation of the seven … in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under … To determine the extent of implementation of the seven … in our initial audit report Improper Medicaid Payments to Eye Care Providers Report 2015S6 …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-follow

Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)

… Grievances ( 2017-S-2 ). About the Program The State Commission of Correction (Commission) is responsible for oversight of all 511 … facilities, and 446 county and local facilities. The Commission is charged with both the periodic inspection of …

https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-follow

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 Understanding the Audit Area … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62

DiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000

… Alexander McDougall today pleaded guilty to felony counts of grand larceny and offering a false instrument for filing … and Erie County Sheriff John C. Garcia announced. “Instead of safeguarding public money, Alexander McDougall abused his … position in the Clerk’s Office to steal a significant sum of money from the residents of Erie County. In addition to …

https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guilty

Opinion 92-51

… proposed expenditures outlined in your letter. As is the case with IDA members and officers, there is no statutory …

https://www.osc.ny.gov/legal-opinions/opinion-92-51

DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues

… From 2017 to 2022 New York’s four licensed casinos brought $176 million in gaming tax revenue to host and regional local governments, but only the three smaller … From 2017 to 2022 New Yorks four licensed casinos brought $176 million in gaming tax revenue to host and regional local governments …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenues

Monitoring the Green Innovation Grant Program

… if the Environmental Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant Program (GIGP), and if grant … through September 20, 2017. Background The Corporation is a public benefit corporation whose environmental …

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-program

The Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual

… Residential Program, consisting of three freestanding residences and a cluster of apartments as well …

https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidated

Compliance With Jonathan’s Law (Follow-Up)

… in our initial audit report, Compliance With Jonathan’s Law (Report 2017-S-67 ). About the Program In February 2007, … and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … of Addiction Services and Supports. Under Jonathan’s Law, facility directors are required to do the following in …

https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-follow

New York Youth Jobs Program

… under the Program. Our audit covers the period January 1, 2014 through July 2, 2018 for Labor and January 1, 2014 through July 3, 2018 for Tax and Finance. Background The … has been relatively low. For the three calendar years 2014 through 2016, $80 million was allocated to the Program, …

https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program

Oversight of Information Technology Consultants and Contract Staffing

… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract … of contracts and other purchases, including those for IT services provided by consultants and contract staff. … labor. Generally, contracts contain reporting requirements for contractors (e.g., performance metrics), which serve as a …

https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffing

Henrietta Fire Company, Inc. – Board Oversight (2025M-71)

… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71