Search
Freedom of Information Law (FOIL)
… forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to government records. … 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … Include relevant dates, names and descriptions. Specify where to send the records and how you want them sent (e.g., …
https://www.osc.ny.gov/help/foilRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Some elected and appointed officials may participate in a time-keeping system that either shows hours worked or … When to Complete a New Record of Activities An ROA can be valid for up to eight years. If an official starts a … If the number of hours worked changes; or When a new person is elected or appointed to the position. Please note: …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases Municipal Audits
… a total of $184,474. Auditors also found that two taxing jurisdictions received $10,607 more than they should have … tentative budget includes appropriations for personnel services of $3.3 million for general, water and sewer funds … also project the village is underestimating personnel services by approximately $21,000 for the water and sewer …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… another proprietary school, Our Children The Leaders of Tomorrow, Inc. (Our Children), that was owned and operated by …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualState 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 … do not have assurance that all collections at the golf course were properly accounted for and deposited. Officials …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… of City Fiscal Year (CFY) 2024, but staffing at the city Law Department (1,396), Fire Department (17,095), … of at least 50% of tracked services. For example, the Law Department saw the number of cases pending in state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing (Clinton County) District … officials did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Mattituck Fire District – Claims Audit (2025M-48)
… that all claims are subjected to an independent, thorough and deliberate review which determines, among other things, … that each purchase is for a proper fire district purpose and is adequately supported and approved. Generally, the Board must audit and approve all …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… today. The company’s office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad … He was charged with grand larceny, health care fraud and money laundering. Shook also appeared before Judge …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing … of bonds to finance an improvement to a town park district is not subject to referendum. You have inquired as to the circumstances when a referendum is authorized or required in a town park district on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-64York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below … level. District officials did not report any laboratory test results for Cycle Two, including the results showing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Medicaid Program – Managed Long Term Care Premium Rate Setting
… Purpose To determine whether managed care organizations (MCOs) provided the Department of Health … whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC premium … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… Not Properly Prioritized The matching algorithm used only one address per student, which meant as many as 7,000 …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 1957
… program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, local, Social Security, and Medicare taxes. A qualified program may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… New Yorkers in residential drug treatment programs have been poorly … state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … Thomas P. DiNapoli. “The COVID pandemic wreaked havoc in the lives of many New Yorkers, including those vulnerable …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases School District Audits
… leave records contained errors. As a result: $14.1 million of (97%) salary and wage payments were disbursed without authorization. For four of nine employees that had separation payments, unused leave … incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received leave valued at …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1860
… EDA NOTE: If an employee appears on the NPAY758 who has left the agency, the amount of educational assistance can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Medicaid Program: Claims Processing Activity October 1, 2018 through March 31, 2019 … of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up) (2019-F-24) An audit, covering the … a total of $4.7 million in additional compensation for work beyond their regular job duties but did not maintain …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsFederal Impact on Higher Education – Federal Funding and New York
… Recent and anticipated federal actions will have a significant … has long benefited from an outstanding network of colleges and universities that serve as anchors for our communities by … of thousands of people, conducting world-class research and development, attracting new residents, training the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationState Police Bulletin No. SP-251
… is to inform agencies of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive increases to Location Pay, Longevity … is to inform agencies of OSCs automatic processing of the April 2023 April 2024 and April 2025 retroactive increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevity