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Abilities First, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual … CFRs for the fiscal year ended June 30, 2019. About the Program AFI is a not-for-profit special education provider … costs for its Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over 2.5 hours per …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Johnson City and serves students from four counties in the Southern Tier. HCA is authorized by SED to provide … to HCA using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Caledonia-Mumford Central … clerk) and payroll review and certification (by the superintendent) were adequate to ensure that the employees …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s … million in tolls last year based on the number of license plate images that were rejected for reasons, such as being …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to … known as the AFR. The board of fire commissioners is responsible for overseeing the general management and … prepares and files the AFR annually. Gaps or delays in completing annual audits or preparing and filing the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Middlesex Fire District – Fiscal Transparency (2025M-130)
… and incomplete, and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not … review. 1 Fire districts must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130DiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an increased reliance on temporary … February 2020 and September 2022, temporary staffing at H+H grew by 83% to offset the loss of staff nurses while … a shortage of staff nurses in NYC Health + Hospitals H+H facilities leading to an increased reliance on temporary …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsDetermination of Residency for Tuition Purposes (Follow-Up)
… For fiscal year 2022-23, SUNY had an overall budget of $12.5 billion and revenue of $14 billion, including State support … proof of residency requirements. To be considered a State resident and receive in-state tuition, a student must show … vehicle registration. In order to be considered a State resident, students must have established their domicile in …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followEmpire Plan Drug Rebate Revenue
… negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 percent of … the Department within 150 days as required; and $18,686 in discounts that Express Scripts did not pass on to the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueInternal Controls Over Selected Financial Operations (Follow-Up)
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New … it incurs for the operation and training of the State Army and Air National Guard, including facilities, equipment, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followReporting of Community-Based Services Under the Transformation Reinvestment Plan
… further developing and enhancing community-based services (CBS) in the State. Under the Plan, OMH reinvests funds … inpatient State beds (about $110,000 per closed bed) into CBS. To document its oversight of reinvestments and services … geographically and for what services. Examples of CBS-supported services via the reinvestment funds include …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planOversight of the STEM Incentive Program
… Program provides a full tuition scholarship to State high school graduates who pursue a STEM degree and agree to work … in the top 10 percent of their class from a State high school; Enrolling in a HESC-approved undergraduate STEM …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programPassenger Vehicle Fleet Management
… vehicle provided by the agency, their personal car, or a rental vehicle. Historically, the State has taken a … State employees incurred at least $31.8 million in vehicle rental and mileage reimbursement costs. About 85 percent of … were recognized by our audit, while others either occurred near to or after the end of our audit fieldwork (and possibly …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… in 2013, while more than a quarter of immigrants came from Asia and nearly 20 percent came from the Caribbean. For a …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyEconomic and Demographic Trends – 2021 Financial Condition Report
… Just Over $1.4 Trillion in 2020 A state’s Gross Domestic Product (GDP) is the value of production originating from all … Provides information about the States Gross Domestic Product wages unemployment rate and population growth …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… that spending decisions have on their finances. “Through our audits and fiscal profiles of communities across New … years. “By providing financial support from the state, our most vulnerable municipalities are more likely to engage …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningSeized Assets Program (Follow-Up)
… used to conduct criminal activity, are the proceeds from a criminal activity, or were purchased with the proceeds of a … 2013, determined whether the Division properly accounts for seized assets and whether it obtains the requested share … We concluded that the division did not properly account for or track seized assets. Key Finding The Division has …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 percent of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expensesPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … Background The Department processes all New York State personal income tax returns. All returns that result in … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/14/personal-income-tax-refunds