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The Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School … services using tuition rates established by SED based on the financial information they reported on their annual CFRs. For the three fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualVillage of Pulaski – Selected Village Operations (2013M-142)
… 31, 2013. Background The Village of Pulaski is located in Oswego County and has approximately 2,400 residents. The … Develop and implement a formal disaster recovery plan and store backups of Village electronic data in an …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were allowable, properly calculated, and … reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School Audits
… his office completed audits of Ballston Spa Central School District , Dover Union Free School District , Mamaroneck Union Free School District , Mattituck-Cutchogue Union Free School … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsOpinion 92-3
… engineer as creditor of planning board chairman) ZONING AND PLANNING -- Planning Boards (consulting engineer … (see General Municipal Law, §800[4],[5]). A municipal officer or employee has an "interest" in any contract with … §800[2]). An interest in a contract is prohibited if the officer or employee, individually or as a member of a board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-3United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … New York State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Executive Budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetVillage of Waterford – Board Oversight (2022M-70)
… purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were … allowed to be paid in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Brighton Memorial Library – Board Oversight (2015M-116)
… 1, 2014 through February 28, 2015. Background The Brighton Memorial Library is a municipal library located in the Town … Brighton Memorial Library Board Oversight 2015M116 …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Town of Beekman – Misappropriation of Cash Receipts (2015M-41)
… governed by an elected five-member Town Board, is located in Dutchess County and has a population of approximately 15,000. In February … larceny in the theft of $390,178 from the Town and, on March 5, was charged with grand larceny related to …
https://www.osc.ny.gov/local-government/audits/town/2015/04/17/town-beekman-misappropriation-cash-receipts-2015m-41Opinion 88-5
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees … AND EMPLOYEES -- Retirement Benefits (reduction of health insurance benefits) GENERAL MUNICIPAL LAW, §92-a: A town may … establishing a personnel policy of providing health insurance at town expense to retired employees with at least …
https://www.osc.ny.gov/legal-opinions/opinion-88-5State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Evergreen Charter School , Farmingdale Union Free School District , Hilton Central School District , Marcellus Central School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Administration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract with the Institute for Community Living (ICL) by ensuring that contracted … To determine whether the Office of Mental Health OMH is effectively administering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingState Comptroller DiNapoli Releases Municipal Audits
… following local government audits has been issued. Town of Decatur – Town Clerk (Otsego County) Auditors determined the … annual audit of the clerk’s records and reports. Town of Decatur – Disbursement Oversight and Accounting Records and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Westchester County - Financial Condition (2018M-151)
… Determine whether County officials effectively managed the County's financial condition to ensure the sustainability … of current and future operations. Key Findings The County has: Experienced planned operating deficits totaling $81.1 … or decrease recurring expenditures so that perations are financed on a sustainable basis. Take measures to help …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151XII.5 Overview – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewVillage of Altamont – Justice Court Operations (2016M-199)
… 31, 2016. Background The Village of Altamont is located in the Town of Guilderland in Albany County. The Village, which has approximately 1,720 … During our audit period, the Court collected $103,007 in fines and fees and $9,015 in bail. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Opinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary …
https://www.osc.ny.gov/legal-opinions/opinion-91-47HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report (CFR) were properly … covered the fiscal year ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider … To determine whether the costs reported by HTA of New York Inc HTA on its Consolidated Fiscal Report CFR …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… in costs were avoided due to an averted overpayment of a provider refund. By the end of the audit fieldwork, about … and was determining the program status of 1 remaining provider. Key Recommendations We made 10 recommendations to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019