Search
MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… efforts and a stronger economy,”DiNapoli said. “Over the coming months, the MTA will have to work closely with its … and increased ridership on subways, Long Island Rail Road and Metro-North have improved the MTA’s financial … in 2016, and health insurance and debt service costs are growing faster than revenues. The authority’s most …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of … out what to do and when to do it. Completing the Record of Activities If there are questions about completing … (for example, wedding ceremonies) When to Complete a New Record of Activities An ROA can be valid for up to eight …
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 … the scheme. Defendant, Mohammad Chaudhry, 43, is accused of inflating Medicaid bills from January 2020 through … for group rides, and lying about the destinations of the trips to inflate their payments. Defendant Noah Shook, …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… are improper and without effect (see, e.g., 1988 Opns St Comp No. 88-70, p 137). Generally, where a municipal … adopted by the finance board of the Town of Oyster Bay for the purpose of financing original capital … other than this one exception for the Town of Oyster Bay, bond resolutions for town special district projects are …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
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
… Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. … is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingFreedom of Information Law (FOIL)
… is designed to ensure public access to government records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that records or portions thereof fall within one or more grounds … Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilMattituck Fire District – Claims Audit (2025M-48)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
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)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
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)
… balanced budgeting, where recurring expenditures are met by recurring revenues, builds community confidence, avoids … 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: …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit documentation … diesel fuel contract could have saved the town about $3,000 on these purchases. Additionally, the board improperly …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… tax either used incorrect assessment values or tax rates and had an inconsistent payment calculation process … bank reconciliations and accountability analyses which compare the amount of cash on hand and on deposit in the bank …
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 line with existing regulations, according to an audit released by … 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
… status, as either a library officer or independent contractor, is unclear. While this appointment and the duties … to perform the duties of treasurer as an independent contractor. Among the indications of an independent contractor relationship, the treasurer does not take an oath …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial Management (Broome …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… was actually provided; $1.4 million was paid for newborn birth claims that contained inaccurate birth information; and $1 million was paid for practitioner, …
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
… drug treatment programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect … drug treatment programs have been poorly served by the failure of the states Office of Addiction Services and Supports OASAS …
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
… is updated regularly and provides additional insight and context to 144 unique services and 238 service goals …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Agencies Bulletin No. 1957
… through the NYS Statewide Financial System (SFS) Accounts Payable voucher process. Note: If the employee is listed … must be entered no later than Pay Period 18 Lag (check dated 12/22/2021) and Pay Period 19 Current (check dated 12/22/2021). For Institution pay cycle agencies, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021