Search
DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… Erie County Medical Center Corp. (ECMCC) paid out approximately $673,000 in improper and … Erie County Medical Center Corp ECMCC paid out approximately $673000 in improper and …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesCollege Readiness (Follow-Up)
… after graduating high school. NYCPS has developed its own definition for college readiness—a student who: (1) can … a high school Grade Point Average (GPA) component to its definition of college readiness. NYCPS also established a …
https://www.osc.ny.gov/state-agencies/audits/2025/10/09/college-readiness-followNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its … fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by SED … that serves schoolage children with special needs. The New York City Department of Education (DoE) refers students …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAdministration of the Contract With the Center for Urban Community Services
… (DOHMH) administration of a contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the … appropriate contract expenses. Background DOHMH contracts with not-for-profit providers for a range of health and … had 164 active contracts for supportive housing programs with corresponding payments totaling about $193 million. One …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 92-35
… AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable property) RECEIVER OF TAXES … ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX … pursuant to RPTL, §987 should not be sent to a county with respect to its taxable real property. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-35NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualPsychotherapeutic Evaluational Programs, Inc. d.b.a. Parsons Preschool – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Psychotherapeutic Evaluational … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to people who become unemployed through no fault of their … for high unemployment costs when it can least afford them. Submit a written request to DOL to use the reimbursement …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsMental Health Training Component of the New York SAVE Act (2022-MS-1)
… Central School [pdf] , Burnt Hills-Ballston Lake Central School District [pdf] , Canandaigua City School …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… (Superintendent) properly collect, record and deposit culvert pipe application fees (application fees) and … Superintendent Superintendent properly collect record and deposit culvert pipe application fees application fees and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Colesville-Windsor Fire District – Board Oversight (2025M-74)
… operations to help ensure public funds are managed with accountability, transparency and integrity. This … disbursement activity by account, which provide the Board with critical information on the results of operations, and … that were not supported by invoices or receipts. Comply with New York State (NYS) General Municipal Law (GML) by: …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… operations. The Company contracts with a managed service provider to provide IT support and services to the School. … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36State Comptroller DiNapoli Releases Municipal & School Audits
… reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated … requires purchase contracts that exceed certain thresholds to be competitively bid. In addition, the claims auditor did … supervisor did not maintain complete, accurate and up-to-date accounting records and reports. The supervisor did not …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or misappropriated without detection. Town of Middlebury – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … operations in a timely manner. Auditors found that the tax collector did not remit taxes totaling approximately …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… to third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in … not provide the bank used to hold court and trust money with an itemized list of each court action and other required … Annual Update Documents from 2015 through 2020 were filed with the State Comptroller’s Office between 296 and 2,092 …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… fund balance. As a result, they were not transparent with taxpayers and the district levied more taxes than needed …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not perform his duties in accordance with statutes. Instead, the village clerk performed many of … District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… take action to ensure electric fund revenues kept pace with expenses; ensure that annual payments from the electric … the annual financial report and the tax cap form late with the Comptroller’s Office; and did not annually provide … Clerk and Surrogate’s Court were up to date and complete with no material discrepancies. East Ramapo Central School …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… purpose and whether loan recipients were complying with the requirements of their loans with respect to correcting violations and making other needed … (SED): Spotted Zebra Learning Center, Inc., Compliance with the Reimbursable Cost Manual (2016-S-81) During the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinations