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Oversight of Telemental Health Services (2020-S-16)
To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health activities are conducted in accordance with applicable laws and regulations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s16.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Report 2020-N-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f16-response.pdfPrivacy and Security of Student Data (2023-N-6)
To determine if the New York City Public Schools (NYCPS) consistently followed all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23n6.pdfDiNapoli: NYC Department of Buildings Meets Critical Goals but Lags on Lower Priority Issues
… review milestones. For jobs submitted through its public portal, in 2025, the department completed its first plan …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-department-buildings-meets-critical-goals-lags-lower-priority-issuesOpinion 97-18
… of a county sewer district) COUNTY LAW, §§215(5), (6); 275: Pursuant to County Law, §215, real property acquired for … for the sale of the property of a county district. Section 275 of the County Law makes specific provision for the sale … a water authority or a joint water works system. Section 275 provides that such a sale is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 94-28
… undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to reimburse … wastewater treatment. Presently, there exists only one sewer district within the county. The study was undertaken … charged against the county's general fund or against the sewer district. With respect to planning for future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: Better Oversight Needed for Youth Jobs Programs
… were accurate. "The New York Youth Jobs Program’s goal is to encourage companies to hire young people in need of employment, but better … excess credit of $69,518. Tax officials stated that they have begun action to recover the excess credit. Auditors also …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… at $20,000 bond or cash. If convicted, Banack faces up to 5 to 15 years in state prison. The charges are accusations …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21DiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsVillage of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water … with 20% State moneys. Distribution of Funds: After approval of a local government's application, EFC authorizes a maximum amount that may be loaned from the state revolving …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 98-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §30: A town board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of … under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Comptroller DiNapoli Releases Municipal Audits
… the Village of Clifton Springs , Columbia County , Town of Eagle , Town of LeRay , Village of New York Mills , Town of … without independent verification and oversight. Town of Eagle – Wind Power Revenues (Wyoming County) The town’s use … audits of the Vil of Clifton Springs Columbia Co Town of Eagle Town of LeRay Village of New York Mills Town of Norwich …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventories