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Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… reports. The Treasurer also served as the District's Secretary during our audit period. The Secretary is responsible for recording the proceedings of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fSuspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up)
… Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Report 2010-S-64). Background The … Lawrence Bruckner operated two office locations in Brooklyn, NY. Other dentists who reportedly practiced at the … services purportedly performed by the six dentists at the Brooklyn offices. Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentists-followMitchell-Lama Vacancies (Follow-Up)
… Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The … of its 2017 Directive. Despite the scarcity of affordable housing, vacant apartments were generally not …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followTown of Hounsfield - Claims Auditing (2019M-215)
… it for payment. Update the resolution authorizing advance payment of claims so that only claims allowed by law …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Opinion 97-26
… after a public hearing, one or more zones in which the rate of tax for fire district purposes is different from the rate for other zones or for the portion of the district not … subdivision shall apply, for example, so as to permit one rate of taxation within a given distance of the fire house, …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Facility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followBuffalo Academy of Science Charter School - Procurement (2019M-250)
… is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board … payments totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases totaling $289,500 without …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources … (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established in 1895, is …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followFinancial Condition and Selected Expenses (Follow-Up)
… to oversee NYRA operations. The Reorganization Board was dissolved in June 2017, and control of NYRA was returned to a …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followThe Alcott School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Alcott School (Alcott) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). We audited costs that Alcott reported on its CFR for the year ended June 30, 2014. Background … rates set by SED. The reimbursement rates are based on financial information, including costs, that Alcott …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/alcott-school-compliance-reimbursable-cost-manualTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfAccess Controls Over Selected Critical Systems (Follow-Up) (2020-F-11)
To follow up on the actions taken by officials of the Office of Children and Family Services to implement the recommendations contained in our audit report Access Controls Over Selected Critical Systems (Report 2017-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f11.pdfState Agencies Bulletin No. 1928
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment effective date … in such grade in fiscal year 2019-2020; and Has a Comp Rate Code of ANN on the payment effective date; and Did not … in both the Equated to Grade field and the Approved Salary Rate field. Position and Job do not match – if the Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our … with growing geopolitical uncertainty surrounding Russia’s invasion of Ukraine and persistently high inflation. In … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23The Norman Howard School – Compliance With the Reimbursable Cost Manual
… costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the … costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases … Determine whether Town of Berkshire Town officials sought competition for purchases …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualOpinion 2000-10
… with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded … agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from the proceeds of the sale, the repayment requirements of such act take precedence …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… force participation rate for those with a disability age 16 and over rose by 4.6 percentage points between 2019 and … New York.” In 2024, more than 2.5 million New Yorkers 16 and older had a disability, representing 15% of the … force participation rate for people with a disability age 16 and over rose by five percentage points from 2019-2024, …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilities