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Programs for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87)
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s87.pdfPrograms for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87) 90-Day Response
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s87-response.pdfMedicaid Program - Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16)
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (2018-S-16) 90-Day Response
To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded sexual dysfunction and erectile dysfunction ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s16-response.pdfComptroller DiNapoli Releases Municipal Audits
… for receiving and depositing cash and exercised little oversight of the treasurer and other officials who …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… how IT professionals approach data and network and system security: the CIA triad and defense-in-depth. These concepts … context. CIA Triad The CIA triad refers to an information security model comprised of three main components: … represents a fundamental objective of information security. The CIA triad is a well-known model in information …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… and had village officials sign blank checks which she then cashed. Additionally, Jaeger used the village bank … credit card to pay for fuel for her personal vehicle. She was employed by the village between 2015 and November of … and Sheriff Quattrone, her actions have been exposed and she is now being held accountable for her violation of the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… budgeted estimates for revenues and expenditures against actual results, and modify their budgetary estimates …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
Former Village of Sherman Treasurer Ann Gilbert faces felony charges for the alleged theft of more than $20000 in cash paid by residents from 2012 to 2016
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Medicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … State’s residents were enrolled in Medicaid. In February 2025, New York City residents constituted 57.8 percent of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOversight of Water Supply Emergency Plans
… sufficient guidance and oversight to ensure that water system operators have completed and submitted updated … receive water from public water supply systems in New York State. State Public Health Law §1125 (Law) requires community … 317 Water Systems that were required to submit them were current and available at the Department. However, there were …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… to do a better job of overseeing court-ordered treatment for individuals under Kendra’s Law to ensure that needed … however, DiNapoli’s auditors found that when significant events occurred, information was often incomplete and not … authority, but none were. The individual took their own life the day they were discharged from a hospital. AOT orders …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Valley Central School District’s (District) Board and District officials effectively managed fund balance and … our prior audit’s recommendations 1 to improve their budgeting practices and ensure surplus fund balance is in … $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementDiNapoli: Regional Land Banks Fighting Urban Blight
… land banks’ revenues. Most land banks estimate receiving little or no total revenue when their current grants run out, …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightCity of Long Beach - Budget Review (B19-7-4)
… benefits accounted for 90 percent of revenue. This leaves little to finance operations and maintain infrastructure; yet …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4NY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… Fund (Fund), today announced that he has written to fellow Express Scripts shareholders urging them to support his call … companies hold vast amounts of private patient data, but Express Scripts, which serves more than 80 million people …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Brentwood Public Library , Emergency Service Communication … Surcharges , Village of Milford , Village of Nassau and the Town of Pendleton . "In today's fiscal climate, budget … appropriations and expenditures has increased from 5.9 percent in 2014-15 to 30.9 percent in 2016-17. The board's …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… 1.6 percent and Central New York had a slight 0.3 percent dip. The Comptroller noted that an unusually large adjustment …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesOversight of International Offices (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our … which was issued on June 28, 2013, concluded that, while Empire State Development (ESD) made significant improvements … and created jobs as required by their contracts. ESD officials disagreed with our determination and asserted that …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… million to the Contractor and more than $10.2 million in commercial fuel purchases using the statewide refueling …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-follow