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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.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.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.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.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.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28)
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program and Performance-Based Contract Administration Program and the COVID Rent Relief Program to ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfArtificial Intelligence Governance
… Objective To assess New York City’s progress in establishing an appropriate … a host of unwanted, and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have … To assess New York Citys progress in establishing an appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceTown of Hartwick – Financial Condition (2013M-118)
… three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] … Inmate health care costs can be a heavy burden on a county’s financial resources. For example, inmate hospital … pay for outpatient services provided to inmates. However, county officials can negotiate rates with hospitals and …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… in a $117,120 embezzlement case uncovered in an audit and investigation by State Comptroller Thomas P. DiNapoli. … was sentenced to six months in jail, five years probation and ordered to pay $117,120 in restitution following her … January guilty plea to grand larceny in the third degree and falsifying business records in the first degree, both …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionState Comptroller DiNapoli Releases Municipal Audits
… $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating deficits during the past five years, and the water fund had an operating deficit in 2019. In … Oversight (Rockland County) The board provided inadequate and ineffective oversight of the district’s operations and …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… city to build reserves and other budgetary cushion, but many of the potential fiscal issues facing the city remain … The city faces substantial fiscal risks in the coming years that will require fiscal discipline and preparation. … revenue enhancement, cost efficiencies and savings, track how its services are delivered amid changing staffing levels …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesRoosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mState Education Department Examination of Payments to Tough Man, Inc.
… program to students and to operate triathlons for kids and teens. The contracts prohibit payment for expenses …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incFinancial Condition and Selected Expenses
… New York Racing Association, Inc.’s financial condition and selected expenses. Our audit covers the period January 1, … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. NYRA’s annual on-track attendance approximates 1.8 million people, and annual allsource wagering on NYRA races (e.g., on-track, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… was to evaluate selected District financial operations for the period July 1, 2011 through March 31, 2013. … comprises three elected members. Budgeted expenditures for the 2013-14 fiscal year are $946,175. Key Findings The … use the unexpended surplus fund balance identified in this report in a manner that benefits District taxpayer. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013m