Search
Town of LaGrange – Selected Financial Activities (2013M-107)
… that back-up data is kept at an offsite location. Use web filters to limit internet access. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107State Agencies Bulletin No. 1052
… protecting employee privacy. The SFS will not be available for employee expenses until October, 2011. More information … in the SFS will be discussed in future Payroll Bulletins. For more information about the Statewide Financial System go … in PayServ that is not equal to the Social Security number for future use by SFS. The field name is SFS Alternate ID and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierOpinion 89-49
… in the opinion. FEES -- Court Fees (in proceeding for appointment of administrator c.t.a. or d.b.n., or … SURROGATE'S COURT PROCEDURE ACT, §2402: In a proceeding for the appointment of an administrator c.t.a. or d.b.n., or a successor executor as substitute for a previously named fiduciary, a fee is properly charged …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-60
… character of which is neither a purchase nor contract for public work, is not subject to competitive bidding. … officials have a duty to secure fair reasonable terms for such arrangements. You ask under what circumstances an … to sell village real property which is no longer needed for village purposes (Village Law, §1-102[1]), it is a …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-6
… and a local bank constitutes a local retirement system for purposes of section 113(a) of the Retirement and Social … fixed and certain and not dependent on variables, such as salary increases, years in service or mortality rate. In addition, …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Leaves of Absence – En-Con Police Officers Plan
… half credit for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceComptroller DiNapoli Releases State Audits
… District Transportation Authority (CDTA): Selected Aspects of Discretionary Spending (2013-S-10) CDTA did not have … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of … (UHC): Empire Plan Drug Rebate Revenue (2013-S-41) United is required to negotiate agreements with drug manufacturers …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… Medicaid mainstream managed care plans and Family Health Plus managed care plans (Plans) for recipients who were no … managed care, during the audit period, Family Health Plus (FHP) was a publicly funded managed care program for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamOpinion 90-34
… receives foreign fire insurance tax moneys must use them for the benefit of the department or company, as determined … believe that a village may not adopt a local law providing for an emergency rescue and first aid squad to receive … require foreign fire insurance tax moneys to be expended for the use and benefit of the fire department or company …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… subway station inspections. Auditors reviewed records for 10 priority "A" defects that were identified by station … including snow in the station and a clogged drain. For two defects, auditors found that information was … action had been taken. Auditors also reviewed records for 30 priority "B" defects and found that four were repaired …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsArtificial Intelligence Governance
… an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems. … vital role in industry operations, including agriculture, health care and medicine, manufacturing, transportation, and … and sometimes serious, consequences. New York City (NYC or City) and some of its agencies have been using AI to …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceHomeless Services Housing Needs Assessment
… care (including physical and mental health), treatment for substance abuse, childcare services, and assistance with … and care needs, including but not limited to the need for temporary housing and treatment of physical, mental … Assessment, the ILP is developed, setting forth a strategy for meeting the client’s needs – as identified in the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… can help eliminate barriers to assistance and support for victims.” Human trafficking is the unlawful act of … to local Department of Social Services (DSS) offices for public benefits or providers, often nonprofits, who can … to them from social service offices or provider services. For instance, auditors found that OTDA doesn’t collect or …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: New York May Be Paying Medicaid Premiums for People Living Out-of-State
… to $1.2 billion in managed care premiums that were paid for members who may have resided outside of New York. … premiums to his or her managed care plans. Responsibility for preventing enrollment in more than one state lies at both … and ensure New York is only paying Medicaid costs for its residents.” Medicaid members are enrolled through the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-new-york-may-be-paying-medicaid-premiums-people-living-out-stateState Comptroller DiNapoli Releases Audits
… in reported costs that did not comply with requirements for state reimbursement, including $541,775 paid to 38 … Health (DOH): Medicaid Program: Improper Medicaid Payments for Childhood Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to administering Vaccines for Children …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Regional State Park Police Disability (Section 363-e) – Regional State Park Police Plan
… unable to perform your duties as the natural and proximate result of a disability sustained in service, not caused by …
https://www.osc.ny.gov/retirement/publications/1867/regional-state-park-police-disability-section-363-eComptroller DiNapoli Releases School Audits
… 2010-11 fiscal year. However, the board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not … project funds. The district set aside over $6.6 million for general construction and site work contracts, which was … The board planned operating deficits in its budgets for the 2009-10 through 2012-13 fiscal years and appropriated …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0City of Amsterdam - Budget Review (B22-5-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the … is within the limit. Key Recommendations Develop a plan to balance the budget in the event revenue projections are not …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … The Medicaid program is administered by the Department of Health (Department). Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established … January 1, 2010 through July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324