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Opinion 92-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … questioning. April 9, 1992 Cornelius F. Healy Deputy State Comptroller … Whether General Municipal Law 72o …
https://www.osc.ny.gov/legal-opinions/opinion-92-9XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderFunctional MDS - Compliance With the Reimbursable Cost Manual (2014-S-1), 90-Day Response
To determine whether the costs reported by Functional MDS on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, program-rel
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s1-response.pdfState Comptroller DiNapoli Releases Audits
… registration, as well as a lack of facility data analysis to identify and correct discrepancies. In a follow-up, … that were billed with incorrect information pertaining to other health insurance coverage that recipients had. By … once as a parking lot to accommodate a tenant displaced from an MTA project, and once to a contractor to perform …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Payroll Users Group Organizational Charter
… this organization will be the New York State Payroll Users Group. Article II. Mission The New York State Payroll Users Group is a partnership between the Bureau of State Payroll …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… The mental health needs of New Yorkers have greatly increased, with 21.1% of adults struggling with mental Illness and 5.1% with a … According to SAMHSA’s data, there were more than 3.2 million adult New Yorkers with AMI in 2021-2022. Incidences …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declinedDiNapoli: Special Education Providers Shortchanging Special Needs Children
… 11 new audits that identified more than $6.7 million in public funds that special education providers misspent or … and not-for-profit private contractors rather than the school districts themselves. SED, which approves providers … and the recovery of more than $5 million in stolen public funds. In 2014, the Comptroller finished 19 audits of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 95-25
… of 1995 from a county, city or village which levies real property taxes in excess of its State constitutional tax … that in the event a county, city or village levies real property taxes in excess of the limitations established by … Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64State Comptroller DiNapoli Releases Audits
… the Commercial Plan for members and their dependents who do not qualify for Medicare. Claims paid under the Medicare … services; improve its monitoring of providers’ Plans; and do more to ensure that providers have access to and use …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsArgyle Central School District – Medicaid Reimbursements (2020M-171)
… would have realized revenues totaling $13,319, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Opinion 96-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … to third party for benefit of village) MUNICIPAL HOME RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Oversight of Horizon and Crossroads Juvenile Centers
… it recorded in its own incident reporting database (Group Oriented Analysis Leadership Strategies [GOALS]) to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersFayetteville-Manlius Central School District – Professional Services (2020M-115)
… and ensure all professional services are procured in accordance with District policy. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/fayetteville-manlius-central-school-district-professional-services-2020mCroton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51IX.2.B Terminology – IX. Federal Grants
… Government and the states and the presentment of checks or settlement of electronic fund transfers (EFT); ensure that … checks have cleared the state’s bank account or EFT settlement occurs. Note: See Section 12 – Cash Management … that they are deposited by ACH in a State account on the settlement date of payments issued by the State or the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyCity of Rome – Solar Power Purchase Agreements (2015M-290)
… Purpose of Audit The purpose of our audit was to evaluate the City’s process for entering into solar power … Finding The City did not use a competitive process prior to entering into solar power purchase agreements or ensure … Key Recommendation Engage in a competitive process prior to entering into future power agreements. … City of Rome …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290