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DiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… ventilators and x-ray machines, that now sits unused in storage facilities across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit released today by … the 247,343 DME purchased during COVID-19. DME now in storage includes CPAP/BiPAP machines, ventilators, oxygen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringCOVID-19 Pandemic Small Business Recovery Grant Program
… in New York are small businesses employing fewer than 100 people. Specifically, 98% of businesses have fewer than 100 employees, and 93% have fewer than 25 employees. Based on … drivers)—receiving a significant percentage of the total dollars spent. Rideshare drivers received $184,493,238 or …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 89-61
… VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); CRIMINAL PROCEDURE LAW, §100.55: … only on an unincorporated area of the town (1980 Opns St Comp No. 80-334, p 98; see Incorporated Village of Ardsley … arising in the village (Uniform Justice Court Act, §§201[b], 2001[1], 2101[i][2]; Criminal Procedure Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by … Whether a separate board of commissioners of a water district governed by article 13 …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient … and physician office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerOpinion 93-3
… Lynd v Heffernan , 286 AD 597, 146 NYS2d 113 mot for lv to app granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d 976). The primary rationale …
https://www.osc.ny.gov/legal-opinions/opinion-93-3State Agencies Bulletin No. 2393
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 SSU … The purpose of this bulletin is to provide agency instructions for processing the 2025 SSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2393-2025-uniform-cleaning-and-maintenance-allowance-eligible-employeesOpinion 94-28
… fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement … or extension, or a proposed district or extension which is ultimately established, the district or extension must … capital improvement. You ask whether the cost of the study is charged against the county's general fund or against the …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Selected Controls Over the Property Tax Assessment Process
… Background The New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … and mass updates in CAMA, there was no record of the official that requested the script. Therefore, DOF is unable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Agencies Bulletin No. 702
… Purpose To provide agencies with information and procedures regarding the calculation of … Employees Employees who move between bargaining units with different raise percentages in the fiscal year in which … To provide agencies with information and procedures regarding the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsTown of Oxford – Financial Condition (2024M-135)
… $1.3 million. OSC previously released an audit of the Town in 2017 which identified budgets that relied on fund balance … $315,279 of nonexistent town-wide (TW) fund balance in the 2019 through 2023 fiscal years and used $350,000 in … forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… ‘Control Total Amount’ must be equal to the total amount of the deposit and is displayed as a positive amount (except in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social services and homeless shelter providers to make sure those entering … are being set up with a plan to get the services they need and transition to permanent housing, according to an audit …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from … apartments, were built under the Program. In exchange for low-interest mortgage loans and real property tax … living conditions and whether funds are properly accounted for and used for intended purposes …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… to the report. For those immigrating to New York state from 2010 to 2015, nearly 75 percent of the 631,000 … state’s highest proportion of immigrants – nearly half – come from Latin America. Other notable proportions by region … English.” Read the report , or go to: http://www.osc.state.ny.us/reports/immigration/immigration_2016.pdf For access to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaState Agencies Bulletin No. 1880
… Purpose The purpose of this bulletin is to inform agencies of OSC’s annual record update process and provide data entry … Affected Employees CUNY employees who currently have any of the following deductions are affected: Deduction Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Comptroller DiNapoli Releases Municipal Audits
… services. Officials paid the 12 providers $388,628. In addition, required verbal or written quotes were not … identify conflicts of interest were not filed. Payments in lieu of taxes (PILOTs) billing and collections were not … or correctly allocated to affected taxing jurisdictions. In fact, 52 of 115 payments were late and late fees totaling …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2