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Kids in Action of Long Island, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-13)
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report 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-2022-21s13.pdfDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… than expected personal income tax collections, according to a report released today by State Comptroller Thomas P. … than expected personal income tax collections and cuts to federal programs combine for a triple threat of budgetary … for the coming fiscal year before any budgetary actions to address the gap. If tax receipts continue to fall below …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 residents. The seven-member Common Council is the City’s legislative branch. John Whalen was a City … all receipts and disbursements from a bank account that is controlled and monitored by the City Comptroller’s office. …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli Releases February State Cash Report
… by New York State Comptroller Thomas P. DiNapoli. March tax collections only have to grow less than one-percent to … thanks to financial settlements and personal income tax gains, provides an opportunity to move the state toward … public health costs as well as education. Year-to-date tax collections of $67.8 billion were $81 million over DOB’s …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followTown of Clifton Park – Information Technology (2020M-162)
… provider more than $98,000 in 2019, officials did not define the provider’s responsibilities. Specifically, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-clifton-park-information-technology-2020m-162Introduction to IT Governance – Information Technology Governance
… Many local governments and schools invest a considerable amount of resources into … systems including, but not limited to, costs for computers and related hardware equipment, software, Internet access, … increase the odds that your systems and data will remain safe. Management, including the governing board, is …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Wayne’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program ARC Wayne is a not-for-profit … with the RCM requirements. For the fiscal year ended June 30, 2017, ARC Wayne reported approximately $3 million in … it operated. Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Each individual who applies for Medicaid benefits is assigned a CIN, a unique identifier. However, recipients … WMS and NYSOH systems to update its enrollment data, which is necessary to make accurate payments. When an individual is assigned multiple CINs, each with its own record of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdfOversight of Child Protective Services
… Objective To determine whether the Office of Children and Family Services (OCFS) effectively oversees local departments of social services’ investigation of reports of alleged child … To determine whether the Office of Children and Family Services OCFS effectively oversees …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesExamination of Procurement Card Payments
… 31, 2016. Background Pursuant to State Finance Law §112, agency contracts over $50,000 in amount must be approved …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsExamination of Travel Expenses
… the employee’s usual work location. If an employee works at more than one location, the employee’s official … will normally be the employee’s main place of business (i.e., the place where the employee works more than any other work location). Such designation is …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesUse of Vendor-Supported Technology
… to secure and protect the confidentiality, integrity, and availability of information. This includes requirements for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyOversight of Disability Services (Follow-Up)
… fiscal year, SUNY Administration develops a Master Capital Plan that identifies construction and rehabilitation projects … Additionally, campuses have their own Facility Master Plan that evaluates existing space inventories, usage, and condition to accommodate need. Both the Master Capital Plan and campuses’ Facility Master Plans incorporate projects …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followEnforcement of the Mitchell-Lama Surcharge Provisions
… income limit for that apartment, building management is required to add a surcharge, up to a maximum of 50 … the monthly rent or carrying charge. Payment of surcharges is a legal obligation. It is important that surcharges for tenants with incomes …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsOpinion 91-25
… -- Disability Benefits (entitlement of paid firefighters to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … Whether a disabled firefighter receiving payments pursuant to General Municipal Law 207a2 is entitled under the statute …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Oversight of Registered Apprenticeship Programs
… Objective To determine whether the Department of Labor (DOL) is providing adequate oversight of registered apprenticeship programs (Programs). The audit … To determine whether the Department of Labor DOL is providing adequate oversight of registered …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsComptroller DiNapoli Releases State Audits
… in July 2011, examined the Department of Transportation’s (DOT) oversight of grant activity. Auditors found that the … effective communication and information sharing within the DOT and with other state agencies that also provide grant funding. In a follow-up, auditors found DOT has made progress in correcting the problems identified …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 93-18
… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … MUNICIPAL LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish …
https://www.osc.ny.gov/legal-opinions/opinion-93-18