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Public Welfare – 2023 Financial Condition Report
… by $67.4 million (12.3 percent) from the prior year. SNAP Spending Surge Continues Compared to the prior year, … for the State’s Supplemental Nutrition Assistance Program (SNAP) increased by $846.4 million (9.7 percent) to $9.6 … Over the last three State fiscal years, spending for SNAP, formerly known as the Food Stamp Program and funded by …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareLanguage Access Services (Follow-Up)
… services and that the use of a family member, friend, or minor as an interpreter is limited to emergencies …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… CFR-reported financial information. During the 2020-21 school year, the Gavras Center served 52 preschool children …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on the Institute’s CFR for the fiscal year ended June 30, 2020 and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualTransforming the Procurement Function
… audit covered the period from January 2017 through August 2023. About the Program The MTA comprises the nation’s … to rail cars and construction contracts. As of May 2022, the Procurement Function, which has four units, had … Operations reported cost savings of $152 million for calendar year 2022. However, we concluded that none of the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… and Operations Practices – BuildSmart NY/Executive Order 88 (Report 2023-S-27 ). About the Program The New York Power … at least once every 5 years. Executive Order (EO 88), issued on December 28, 2012, mandated a 20% improvement … of State government buildings by April 2020. EO 88 set a goal to reduce the average source Energy Usage …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… to reject Elon Musk’s trillion dollar proposed pay package for a lack of defined goals and to vote against all directors standing for reelection at Tesla’s Nov. 6 Annual Meeting, citing their … of every other shareholder. This pay proposal is not pay for performance — it’s pay for power. Musk has proven to be …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… A pair of siblings has pleaded guilty to stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which … larceny in the second degree and will pay full restitution of $90,000. Melwani, 58, of Woodstock, and Mahtani, 56, of … A pair of siblings has pleaded guilty to stealing $90000 in …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsCost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System
… unaccounted for losses than the EPA standard and calculate how much this may cost your municipality. A. Identify and … water percentage. Divide D by A. F. Determine how close you are to the industry standard for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-systemLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, … served about 52 students. The New York City Department of Education (DoE) refers students to Lifeline and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to Lifeline. For the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aim High … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … Class in an Integrated Setting (SCIS) preschool programs to children with disabilities between the ages of three and …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… programs to disabled children between the ages of three and five years. During the 2013-14 school year, Kidz … payments to Kidz Therapy based on statutory rates. For the three fiscal years beginning July 1, 2011 and ended June 30, … 2014, Kidz Therapy reported approximately $4.77 million in reimbursable costs for its SEIT Program. In addition to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualTime and Attendance Practices of Selected Employees
… Each MTA agency requires its employees to document their hours worked. Work hours are supported by various documents … New York City income tax. In June 2010, LIRR paid 41 Car Repairmen for 7,558 hours worked, equating to $271,002. … not actually worked. Similarly, in July 2010, LIRR paid 40 Car Repairmen for 9,449 hours worked, equating to $356,588, …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesComptroller DiNapoli and State Fiscal Officers Urge Federal Administration to Curb Harmful Immigration Enforcement Actions
… New York State Comptroller Thomas P. DiNapoli joins other State Fiscal Officers to demand the … to ensure the economic stability our communities require. James A. Diossa, Rhode Island General Treasurer Julie Blaha, … Thomas P. DiNapoli, New York State Comptroller Fiona Ma, California State Treasurer Zach B. Conine, Nevada State …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-state-fiscal-officers-urge-federal-administration-curb-harmful-immigrationDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … Thomas P. DiNapoli. “The pandemic has upended every aspect of our lives and our schools are no exception,” DiNapoli … approve the vast majority of school district budgets. We need to embrace smart actions like this to help New Yorkers …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure … To determine if the New York City Department of Buildings DOB adequately monitors New York City NYC building construction sites to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyCompliance 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-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities operating in New York … included in our initial audit report Enforcement of Commission Orders and Other Agreements Report 2018S27 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-follow