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State Comptroller DiNapoli Statement on New York City Financial Plan
… "New York City’s November 2021 Financial Plan modification … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York Citys November 2021 Financial Plan modification …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance … was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request documentation to confirm goods were received in satisfactory condition or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the … for members and their dependents who do not qualify for Medicare, and the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Management representatives are required to conduct yearly on-site assessments of the development’s physical condition … for the Board-held account showed numerous questionable debit card transactions. This Board-held account was not … to provide information about any actions planned to address the unresolved issues discussed in the follow-up …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Creating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health … entered into 26 grant contracts with 22 grantees to administer the CHSC program to increase opportunities for physical activity and improve … The objective of our examination was to determine whether payments the Department of Health made …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Study … located in Jericho, New York, is authorized by SED to provide preschool special education services to children with disabilities who are between three and five … To determine whether the costs reported by The Child Study …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualKids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual
… also operated a Department of Health-approved program (Early Intervention); however, payments for services under … methodologies or receipts, $2,290 in non-allowable telephone service fees, $452 in excess mileage expenses, and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/04/kids-action-long-island-inc-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds … Minds provides preschool special education services to children with disabilities who are between 3 and 4 years … including costs, that Empowering Minds reports to SED on its annual CFR. Costs reported on the CFR must …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority
… Objectives To determine whether the Metropolitan Transportation … at the agencies reviewed and used the ACE ratings prior to making a contract award. The audit covered contracts from January 2016 to March 2020. About the Program In 1997, MTA implemented the … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola … Mary Cariola provides preschool special education services to children with disabilities who are three and four years of … information, including costs that Mary Cariola reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs and revenues reported by … the Center provides preschool special education services to children with disabilities who are between three and five … information, including costs, that the Center reports to SED on its annual CFRs. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… the appropriate International Classification of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followLanguage Access Services
… Objective To determine if the Department of Motor Vehicles is … from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) individuals and provide equal access to government programs and services, Executive Order 26, … To determine if the Department of Motor Vehicles is …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being … for enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure … solid waste, excluding inactive hazardous waste disposal sites. For the five-year period April 1, 2013 to March 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesMonsey Fire District – Audit Follow-Up (2020M-62-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as … never audited. The audit included three recommendations to help the Board improve its oversight of the District’s … provides fire protection and emergency rescue services to approximately 35,000 residents over 15 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… – pdf] Purpose of Review The purpose of our review was to assess the City of Fulton’s (City) progress, as of June … 2022. The audit determined that City officials were unable to readily determine the complete financial history and … because: The Chamberlain did not maintain complete, up-to-date capital projects records for each project. The …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Montauk Fire District’s (District) progress, as … records and reports were maintained and audited to comply with statutory requirements. Mandated annual audits … potentially inhibiting volunteer firefighters’ ability to earn LOSAP service credit. The audit included four …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… with the Board. The Manager is responsible for ordering food and supplies to provide meals and refreshments for … Policy before approving them for final payment. Cafeteria food and supply purchases averaged approximately $257,000 … for personal use, he directed the Manager to purchase food totaling approximately $1,300 for the Superintendent’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Henrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) … and presented budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in … our recommendations in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The … The purpose of our review was to assess the Truxton Fire Districts District progress as of October 2025 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-f