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Social Adult Day Services
… To determine whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the … oversee the programs at the local level. More than 15,000 New Yorkers receive Medicaid-funded SADS services each year. … MLTCs, and is independently assessing the extent to which New York City-based programs comply with NYSOFA’s …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) properly … under roadways, driveways and other structures. In the Town, property owners may submit an application to the … Did the Town of Lockport Town Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… 1, 2023 – April 4, 2025 We extended the audit period back to January 1, 2021 to analyze budget trends and back to August 1, 2013 to provide historical background of the …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49Town of Alexander – Town Clerk/Tax Collector (2025M-72)
… 1, 2019 – May 30, 2023. We extended our audit period back to 2018 to review and analyze reported collections data and trends. … and remit collections in a timely and accurate manner to prevent loss or theft, ensure funds are available for …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72Town of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2019. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24DiNapoli Statement on MTA Budget
… Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in order to prepare for potential federal funding cuts. “On the … the sources of these potential savings, which it expects to total $250 million by 2029. “The Authority also pushed …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … Findings District officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Roxbury Central School District – Financial Condition (2013M-207)
… believed they were effectively managing the District’s fund balance. However, the adopted budgets continually … years ending in 2008 to 2012. To reduce the year-end fund balances to under the 4 percent limit, District … are necessary and reasonable, and create a written reserve fund plan. To the extent that they are not necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207City of Binghamton – City Operations (2015M-280)
… through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed by a seven-member Common Council. The 2015 general fund budget …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Sidney – Budget Review (B4-13-19)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local Finance … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… on Jewish Poverty (Met Council). Friedman pleaded guilty to felony Grand Larceny and Conspiracy charges for … here . “Herb Friedman abused his position of trust to help steal millions of dollars from a taxpayer-funded charitable organization--one dedicated to serving some of New York City’s poorest and most …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … NYSLRS compares the employer’s normal annual contribution to the graded contribution to determine if the employer is eligible to amortize or …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksOpinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance … rates on the users of the water district. The district in question was established by a town pursuant to Article …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Death Benefits
… to your beneficiaries. You can find important information for you and for your survivors in our publication, Getting Your Affairs in Order and A Guide for Survivors . Pension Payment Option When you retired, you … a postretirement death benefit or a survivors benefit for state employees …
https://www.osc.ny.gov/retirement/retirees/death-benefitsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… recycled asphalt pavement crushed into a smaller gravel-size rock. Millings are generally collected during road … more expensive than unscreened millings. We observed one pile of screened and one pile of unscreened millings … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55State Contract and Payment Actions in October
… on these contracts and payments is available at Open Book New York . Major Contracts Approved Department of … Precision Healthcare LLC for service and maintenance of GE medical equipment at Stony Brook University. $5.1 million … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-octoberState Contract and Payment Actions in February
… Approved Board of Elections $27.2 million with MTX Group Inc. for a Public Matching Funds, Public and Internal … $3.8 million with Structural Preservation Systems LLC for roof repairs and masonry repointing at the State … Medical University. $2.1 million with Fahs Construction Group Inc. for a fieldhouse storage addition at Binghamton …
https://www.osc.ny.gov/press/releases/2024/04/state-contract-and-payment-actions-februaryState Contract and Payment Actions in November
… In November, the Office of the State Comptroller approved 1,798 contracts for state agencies and public authorities valued at $4.3 … reconstruction work at the New York Psychiatric Institute in New York County. $2.9 million with CHA Consulting Inc. for … In November the Office of the State Comptroller approved 1798 …
https://www.osc.ny.gov/press/releases/2025/01/state-contract-and-payment-actions-novemberComptroller DiNapoli Releases School Audits
… an average of 1 percent and 6 percent, respectively. ### For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits