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Freedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure public access to … pertaining to you, see OSC’s Personal Privacy Protection Law page for an alternative means to request such records. …
https://www.osc.ny.gov/help/foilState Comptroller DiNapoli Releases Municipal Audits
… receives vendor invoices from a department head or by mail and prepares claim packets. Each board member reviews each individual claim packet and board resolutions approving payment of claims are …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and motorcycle parts, according to an audit released today by … and spend them appropriately. Far too often we find that without proper oversight in place, it can be easy for …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMedicaid Program – Managed Long Term Care Premium Rate Setting
… whether managed care organizations (MCOs) provided the Department of Health (Department) with complete and … State Governor’s Office established the Medicaid Redesign Team to reduce Medicaid costs and improve the delivery of … MLTC. The MLTC MCOs provide long term care services (e.g., home health care, adult day care, nursing home care) and …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOpinion 90-64
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when … or required in a town park district on a project to be financed by the issuance of obligations. The courts in …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Comptroller DiNapoli Releases School District Audits
… obtained a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1860
… affected. Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational … in excess of $5,250 must be reported and are subject to Federal, State, Local, Social Security and Medicare taxes. A … purposes, and is subject to employment and income taxes. Federal, State and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… for 6-month, 1-, 2- or 3-year periods and are subject to recertification following an inspection. Due to the state’s … disaster emergency, the agency suspended all on-site recertification reviews. These reviews are unannounced … 2021, found that all 76 residential programs due for recertification during the audit period were overdue. Of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Agencies Bulletin No. 1957
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for … Background Per IRS Publication 15-B, Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Comptroller DiNapoli Releases Audits
… claims that were billed at a higher level of care than what was actually provided; $1.4 million was paid for newborn … in the initial audit. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load … to the president. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … million were not audited prior to payment in accordance with state law. Additionally, the claims auditor did not …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and … paid before board approval and 22 claims were paid that included sales tax totaling $460. Town of Otselic – Audit …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… city agencies remain understaffed, resulting in critical services being impacted, according to a new report released … The analysis is based on data from his office’s Agency Services Monitoring Tool , which launched in November 2023 to … the Mayor’s Management Report, but also displays funding, staffing levels and service performance for 36 city agencies. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal Audits
… not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank reconciliations and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualYork Central School District – Lead Testing and Reporting (S9-25-19)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking Water. … District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in … not always follow required placement policies, which set how certain groups of students should be prioritized. … used only one address per student, which meant as many as 7,000 students in shelters or temporary housing may …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if … within the Town of Candor. The Company is governed by a five-member Board of Directors. Expenses for 2013 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityEtna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Local Government Financial Data Release Dates
… and villages. … Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-dates