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Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… district tuition billings were adequately supported for the sample of 30 students we reviewed, they did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Hempstead – Budget Review (B7-13-13)
… the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our … revenue and expenditure projections in the proposed budget are reasonable. Village officials appropriately monitored the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… period July 1, 2015 through March 22, 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a … Kenmore Housing Authority Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Town of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and … Treasurer (Treasurer) in a timely manner. For example, the Clerk collected tax payments totaling $774,127 during the …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Starpoint Central School District – Financial Condition (2015M-266)
… The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools … The Board has consistently overestimated appropriations in its adopted budgets. The District maintained an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Opinion 2002-8
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Comptroller DiNapoli Releases Municipal Audits
… contracts. City of Hudson – Payroll and Accrued Leave (Columbia County) City officials did not segregate the duties … cash collection records were inadequate and incomplete West Seneca Fire District #3 – Capital Reserves (Erie County) …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… the Department of Health (Department) made improper Medicaid payments for transportation services. The audit … 31, 2016. Background Federal regulations require the State Medicaid program to provide transportation to medically … 2011, the New York State Governor’s Office established the Medicaid Redesign Team to reduce Medicaid costs and improve …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Examination of Unemployment Insurance Benefits
… of our examination were to determine if: (i) Unemployment Insurance (UI) benefit payment requests and payments made by … Section 597.3 of the State Labor Law on the Unemployment Insurance Program. Consider seeking authority to prevent … of our examination were to determine if i Unemployment Insurance UI benefit payment requests and payments made by …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … for the collection and public dissemination of publishable state data maintained by state entities. Auditors found OGS has taken steps to meet … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the … served 209 students with a disability. The New York City Department of Education (DOE) refers students to Step Up and …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of Transportation Office of Inspector … owner of Pearl Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeTrash Can Free Stations Pilot Program
… Unsightly and malodorous exposed refuse bags negatively impact the customer experience. In October 2011, Transit’s … continue the Program. Consult with the MTA Board regarding impact on riders. Prominently post notices at all stations …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED to … documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… reserves. There is no evidence that debt reserve has ever been used towards debt service payments since the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Germantown Central School District – Financial Management (2013M-230)
… Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Asylum Seeker Spending Report
… Data are available for download below. State Spending The 2025-26 Enacted Budget Financial Plan indicates the State … asylum seekers totaled $2.58 billion through November 30, 2025. Figure 1 – State Spending by Agency (through month … Note: Spending from April 1, 2023 through November 30, 2025. Figure 2 – SFY 2024 and SFY 2025 Spending by Activity …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) … To determine whether the costs reported by The Child Development Council Inc TCDC …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualOpinion 89-52
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the county may establish the position of emergency medical services coordinator …
https://www.osc.ny.gov/legal-opinions/opinion-89-52