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Empowering Minds Therapy Inc. - Compliance With the Reimbursable Cost Manual (2021-S-21) 180-Day Response
To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21-response.pdfKids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdfFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-5)
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5.pdfNew York State Rent Relief Funding: Spotlight on New York City
Millions of Americans still face housing insecurity as a result of the COVID-19 pandemic. New York City not only houses the majority of the State’s renters but also had relatively high rates of rent-burdened tenants prior to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2022.pdfMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-25) 180-Day Response
To determine whether the costs reported by Mary Cariola Children’s Center, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under State Education Department guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s25-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfDiNapoli Releases February State Cash Report
… New York state is on target to reach year-end revenue projections with … hit the Division of the Budget’s (DOB) projections, which is expected. “New York’s improved fiscal position, thanks to … higher than last February 28. This unusually high balance is due largely to strong settlement dollars and PIT …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest fiscal … Fund for the first time since 2008, according to a report on the recently enacted state budget released today by State Comptroller Thomas P. … New York state ended the 201314 fiscal year in the strongest fiscal …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingOpinion 90-42
… discussed in the opinion. CITIES -- Fees (filing of in rem tax foreclosure lists) FEES -- Exemption from (housing … TAXES AND ASSESSMENTS -- Enforcement (fees for filing in rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC … clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list filed by a tax district therein. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an … through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 well below the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackPeconic Bay Community Preservation Fund (2023-MR-1)
Determine whether officials from the Towns of East Hampton, Riverhead, Shelter Island, Southampton, and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that disbursements were
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/peconic-bay-community-preservation-fund-2023-mr-1.pdfNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46)
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46.pdfNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23) 180-Day Response
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fis
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23-responseSED.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfThe Arc Erie County New York - Compliance With the Reimbursable Cost Manual (2022-S-10) 180-Day Response
To determine whether costs reported by Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10-response.pdf