Search
President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… after previously pleading guilty to Grand Larceny in the Second Degree. The husband and wife stole … to purchase personal items including; landscaping for their home, car and insurance payments for their vehicles, … the defendants to five years’ probation over the strong objections of my office,” District Attorney Michael E. …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are upholding in-state residency … accepting what the student listed for residence on their application. Auditors found that some campus officials did … provide better guidance and support to campuses on how to interpret and apply the Residency Policy to ensure …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsVI.2.C Budget Journal Transactions – VI. Budgets
… within the various KK ledgers. There are three types of budget journals and each has its own unique purpose. … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain … information, see Section 3.A – Budget Transfers Overview of this Chapter. OSC BSAO Budgets and Spending to maintain …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… provides critical health care services to millions of New Yorkers but the program is dogged by oversight problems … mistakes don’t end up costing taxpayers.” The New York State Medicaid program is administered by DOH and is a … paid by Medicare. The payments included $18.6 million for physical, occupational, and speech therapy services, and $1.5 …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… and identifies that it is seeking expedited payment as a small business. This section details the policies and … refer small businesses to the 15-Day Prompt Payments for Small Businesses section of the Office of the State … electronic technologies involved in the system or method – do not meet the provisions of SFL 179-f for entitlement to 15 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityOversight of the Early Intervention Program (Follow-Up)
… located, and referred to the Program. Generally, after referral, children should be evaluated by qualified … the audit identified disparities across the State in the referral and inclusion of children into the Program as well …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followAvoca Central School District – Procurement (2025M-29)
… are made in the most prudent and economical manner and without favoritism. District officials also did not develop … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Bedford Central School District – Medicaid Reimbursement (2025M-43)
… the Bedford Central School District (District) officials claim all Medicaid reimbursements to which the District was … for services provided to eligible students). Annually mailing consent-to-bill forms. Requiring providers to log … unique needs and how the school will strategically address those needs, including how the school’s special …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43New York’s Balance of Payments in the Federal Budget, Federal Fiscal Year 2021
This report examines the flow of funds between the federal government and the states for the Federal Fiscal Year (FFY) ending September 30, 2021, with special attention to its impact on New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/federal-budget-federal-fiscal-year-2021.pdfSexual Offense Evidence Collection Kits (2019-S-44) 180-Day Response
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive Law).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2)
To determine whether the Department of Health paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfOversight of Residential Domestic Violence Programs
… the audit team with all program and fire safety inspection reports for our scope period. OCFS also provided inconsistent … conducted a risk assessment that was limited due to OCFS’ delays in providing information. From our limited risk … OCFS officials placed constraints on our audit, including delays in and denial of access to records needed to evaluate …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli Releases Upper Manhattan Economic Snapshot
… The number of jobs, businesses and people living in Washington Heights and Inwood have reached record levels, but low household incomes and a shortage of affordable housing … those providing health care and business services. Healthcare, the area’s largest employment sector, accounts …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotControls and Management of the Unemployment Insurance System
… Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply … with selected portions of the New York State Information Security Policy and Standards. The audit covered the period … information against databases from agencies such as the Social Security Administration and the Department of Motor …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemXI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State agency to execute the transfer of … with the waiver. This in no way limits the State agency’s right to reject a transfer. Contract assignments should not … the same NYS Contract # as the original agreement. A 25 digit Contract ID will be generated by SFS and will be a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsCUNY Bulletin No. CU-350
… HPL (Holiday Pay Override) LTO (Lost Time Override) MV1 (MV Operator- Asgn Dif) MV2 (MV Operator- Asgn Dif) MV3 (MV Operator- Asgn Dif) MV4 (MV Operator- Asgn Dif) OMD (OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-350-2006-2008-retroactive-salary-increases-classified-blueDiNapoli: Localities Spending More to Address Climate Change Hazards
… a 10-year period, with about 55% of the total in response to climate-related hazards such as increased flooding and … today by State Comptroller Thomas P. DiNapoli. “Climate change poses significant threats to communities in New York. … systems and sewers. Local officials will increasingly need to assess the need for additional climate actions, plan …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today … expected revenue from income taxes. “Wall Street’s soaring profits continued to beat expectations in 2021 and drove …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-record