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Opinion 88-39
… opinion. BAIL MONEYS -- Disposition (cash bail on felony complaint held by town court and forfeited while town court … posted in a town justice court in connection with a felony complaint, is held by the town court, and is forfeited while … bail forfeited in a town court in connection with a felony complaint alleging that a felony was committed in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State … On the oneyear anniversary of the January 6 attack on the US Capitol Comptroller …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyOpinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time … the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of to fund the purchase of a portion of a parcel to be dedicated for park or recreation use) ZONING AND PLANNING -- Park Lands …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… York State Comptroller Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was … York State Comptroller Thomas P DiNapoli today announced the arrest of Dennis Snow the treasurer of the LeRoy Fire …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsOpinion 96-10
… FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital … general fund prohibited) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may not authorize the … the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Procurement; Technical Cleanup Proposal
… 303 – A.7513-B (Peoples-Stokes) / S.5713-A (DeFrancisco) - The purpose of this proposed legislation is to increase the transparency, … The purpose of this proposed legislation is to increase the transparency …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper … The objective of our examination was to determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incService-Disabled Veteran-Owned Business Program Implementation
… Purpose To determine the extent of progress that the Office of General Services (OGS) has made in implementing … To determine the extent of progress that the Office of General Services OGS has made …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , … 2015, unrestricted fund balance was more than 10 percent of the ensuing year’s budget, or approximately $3 million … State Comptroller DiNapoli announced completed audits of the CampbellSavona Central School District CSD …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… found more than $100 million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and … found more than $100 million in improper payments made by the Department of Health DOH for the Medicare buyin program …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsLife Skills Home Training Tutorial Program for Preschoolers, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-37)
To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s37-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2021
During this COVID-impacted year, OSC continues to advance its efforts to use data analytics in cost-effective ways to streamline and improve its auditing and oversight capabilities.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2021.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33) 180-Day Response
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33-response.pdfHebrew Academy for Special Children, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-68) 180-Day Response
To determine whether the costs reported by the Hebrew Academy for Special Children, Inc. (Hebrew Academy) on its Consolidated Fiscal Reports (CFRs) were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s68-response.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdfChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47) 90-Day Response
To determine whether the costs reported by Children’s Unit for Treatment and Evaluation on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s47-response.pdfNYSARC, Inc. – NYC Chapter (School-Age Program) Compliance With the Reimbursable Cost Manual (2017-S-82) 90-Day Response
To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s82-response.pdfNew York Therapy Placement Services, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-87) 90-Day Response
To determine whether the costs reported by New York Therapy Placement Services, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s87-response.pdfSchool for Language and Communication Development - Compliance With the Reimbursable Cost Manual (2017-S-59) 90-Day Response
To determine whether the costs reported by the School for Language and Communication Development on its Consolidated Fiscal Reports were properly ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s59-response.pdfCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2024-S-19) 180-Day Response
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19-response.pdf