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IX.6.D HHS Payment Management System – IX. Federal Grants
… Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that provides federal … The Department of Health and Human Services HHS Division of Payment Management DPM uses a customdeveloped Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemCity of Fulton – Audit Follow-Up (2021M-184-F)
… properly manage capital projects. Background The City is located in Oswego County. The City is governed by an elected seven-member Common Council … comprising the Mayor and six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain is 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)
… The District’s LOSAP point system was inconsistent with New York State General Municipal Law in several aspects, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by Abilities First Inc AFI on its …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered the costs submitted by FOD to SED … Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its Consolidated Fiscal Report (CFR) were … period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit special education …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualOpinion 88-20
… Specifically, County Law, §216 provides that a courthouse cannot be removed from its location in a city or … authorized under that section as a condition to moving the courthouse. There is no other statute of which we are aware … the county may, pursuant to County Law, §216, relocate the courthouse to another location in the county. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… and sponsored by Sen. John Flanagan and Assemblywoman Catherine Nolan – mandating audits of the more than 300 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtControls Over Federally Funded Programs and Maximization of Federal Funding
… that provide weatherization services, including air sealing to prevent air infiltration and reduce drafts, insulation to reduce heat …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… dba Racker (Racker) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and … including costs, that Racker reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must … approximately $4.36 million in reimbursable costs on its CFR for the Preschool Integrated Special Class – over 2.5 …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. (CPN) on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualDiNapoli Releases May State Cash Report
… million from a financial settlement with Credit Suisse AG that was not included in the Enacted Budget Financial …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportSummit Security Services, Inc. (Summit)
… whether individuals who performed security guard and fire safety director services at three New York City buildings … Summit nearly $2.8 million for security guard and fire safety director services provided at the Shirley A. Chisholm … renewed. With some minor exceptions, we found the fire safety directors and security guards directly employed by …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitFranklin Square Union Free School District – Website Transparency (2025M-93)
… Assistant Superintendent of Finance and Management (ASFM) is responsible for ensuring financial and administrative information is posted on the District’s website and the Superintendent of Schools (Superintendent) is responsible for ensuring compliance with the Freedom of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Opinion 92-29
… General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police Commissioner (applicability of General Municipal Law, §207-m … Whether under section 207m a deputy commissioner who upon the death of the commissioner is …
https://www.osc.ny.gov/legal-opinions/opinion-92-292019 Annual Audit
… totaling nearly $732 million from its four special funds in 2019 - the Uninsured Employers Fund, the Special Fund for … Information System to the Statewide Financial System in April 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditMiddlesex Fire District – Fiscal Transparency (2025M-130)
… were disorganized and incomplete, and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, … 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-130Selected 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
… and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and … and consultant performance and share the results with each other. MTA adopted the ACE Guidelines to help its … new contract (either alone or in a joint venture). Issues with Unsatisfactory or repeated Marginal evaluations can …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/selected-aspects-all-agency-contractor-evaluation-system-long-island-rail-road-metro-northDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… announced that on Thursday, April 14, 2022, Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. Under the plea … announced on the record at the time of the guilty plea, White was ordered to pay restitution in the amount of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseOversight of Language Access Services
… across neighborhoods, and operating low- to no-cost health clinics. Currently, DOHMH operates 10 City-wide programs as … to DOHMH’s work because hundreds of languages are spoken in NYC. The 2023 American Community Survey conducted by the … relevant standards and local laws as well as other LAS issues. For example: Although required to maintain records of …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-services