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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
An asset retirement obligation ARO is a legally enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsOversight of Child Protective Services (Follow-Up)
… is available 24 hours a day, 7 days a week, 365 days a year and received approximately 313,000 calls in 2023. If a … (PQI) process in January 2020. The process involves case reviews by a dedicated team to improve consistency. Once … that should be addressed statewide rather than on a case-by-case basis; however, officials had not yet developed …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followOversight of Juvenile Detention Facilities (Outside New York City)
… of our children, families, and communities. Toward this end, OCFS, through its Bureau of Juvenile Detention Services, …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityHomeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of … shelters across the State provide various services to individuals and families, including assessment of needs, … for sheltering and serving homeless clients ranged from $1.9 billion to $2.3 from 2018 through 2023. The …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followState Agencies Bulletin No. 1067
… are needed.) This form must be used to: Add employees who do not appear on the listing, such as: Eligible employees in … pertaining to an employee appearing on the listing. Do not add employees whose eligibility will change due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1067-april-2011-public-employees-federation-pef-longevity-lump-sum-paymentComptroller DiNapoli Releases State Audits
… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the … Federally Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by … Administration of the Concession Contract With Riverbank Restaurant Group (RRG) (2013-S-22) OPRHP entered into a …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35)
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35.pdfEffective Oversight of the Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility, March 2012
The Tuition Assistance Program (TAP) is among the nationfs largest state sponsored, need based grant programs for student aid.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-tuition-2012.pdfOpinion 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-92-9Opinion 89-32
… custodian of county moneys, the treasurer issues checks to pay claims approved by the auditing body or officer (see … to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing …
https://www.osc.ny.gov/legal-opinions/opinion-89-32DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … overall fiscal health. Auditors found that real property tax or utility payments and/or penalties totaling more than … for which reimbursement was not received from the Federal Emergency Management Agency until 2012. Town …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0DiNapoli: City of Troy's Finances in Precarious Position
… according to an audit released today by State Comptroller Thomas P. DiNapoli. DiNapoli applauded the city’s new mayor for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-positionDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… at regular meetings; Establish procedures to ensure that employee leave accrual records are accurate; Discontinue the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Agencies Bulletin No. 1148
… Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay Sate Loans/Dept 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1148-retroactive-april-2011-50000-longevity-payments-long-term-seasonalMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… the State seeks to ensure that not-for-profit cemeteries do not become a burden on their local community. The Division …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … to provide benefits and services, and delivers payments from this and other assistance programs (e.g., Supplemental …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Monroe County’s … conditions sooner.” Beginning in 1997, Monroe County contracted with Tindale to operate, maintain and manage the … capital expenditures listed for 2012 showed that $58,660 out of the $100,000 required annual investment was actually …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersControls Over CUNY Fully Integrated Resources and Services Tool
… and student employees whether active, inactive, or retired. Key Findings We concluded that CUNY’s processes and … New York - York College: Time and Attendance Practices for Public Safety Staff (2013-S-65) CUNY SPS: Controls Over Bank …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… may be permissible]. This section also recognizes the NET-Card, an administrative change brought about by the … payment is made – it may be by State-issued travel card, procurement card, voucher, petty cash, or any other approved … or her State agency - generally by use of a State-issued Procurement Card (P-Card) - may not accept rewards or points …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netComparison of PFRS Benefits
… a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 Tier 5 Tier 6 Membership Dates July 31, …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefits