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Ignition Interlock Program Monitoring (2015-MS-4)
… courts for these alcohol-related sentences. County probation departments monitor court-ordered installations and IID use for probation sentences, and the county identifies a responsible …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Opinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Penn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfDiNapoli: Gaming Commission Slow to Collect Casino Fees
… The state Gaming Commission has made only limited progress fixing problems … in an audit DiNapoli released in 2020 that found the commission had not collected $13 million owed by casinos. “The Gaming Commission must do a better job staying on top of New York’s …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesService Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the amount of their pension. Read more about Service Credit for Tiers 2 … service credit, whether purchased or given because of a State-enacted retirement incentive, may also affect the …
https://www.osc.ny.gov/retirement/members/divorce/service-creditSelected Travel Expenses
… (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for … for its staff to follow. The MTA created the All-Agency Travel Policy Directives entitled “Travel and Business Expense” (travel policy directive) that …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesResidents of Long-Term Care Facilities Lacking Access to Advocates
… by the federal Administration for Community Living (ACL) through that agency’s National Ombudsman Reporting …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesWashington County – Procurement (2017M-224)
… The County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not … laws are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224Opinion 99-2
… policies and procedures. This is in reply to your letter concerning competitive bidding requirements for the … supra ; see, e.g., 1992 Opns St Comp No. 92-46, p 115, concerning computation of the monetary threshold). If it is … of the competitive bidding statutes. Questions concerning the applicability of the State's prevailing wage …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Churchville-Chili Central School District – Procurement (2025M-18)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Opinion 92-5
… CONSTITUTIONAL LAW -- Gifts and Loans (granting of license or concession for fair and adequate consideration) … grant license) STATE CONSTITUTION, ARTICLE VIII, §1: There is no contravention of the gift and loan prohibition in … inconsistent with the analysis and conclusion herein. It is a well-established principle that property held for public …
https://www.osc.ny.gov/legal-opinions/opinion-92-5DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH assurance that they … much as $15 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… for violations. The audit covers the period January 1, 2014 through April 21, 2017. Background The Department is … of automotive businesses it regulates. Between January 1, 2014 and December 16, 2016, the Department received or … Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… the scheme, Value did not purchase sufficient amounts of medication from licensed New York state drug wholesalers that …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerIslip Fire District – Financial Condition (2020M-25)
… fund balance. As a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit … the level of fund balance to be maintained in the operating fund. In addition, adopt a multiyear capital plan and reserve policy. Ensure transfers to and expenditures from …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Opinion 94-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWNS -- Powers and Duties (publication in newsletter of articles by individual board members) TOWN BOARD -- Powers … Whether the report of a town authorized by Town Law 11613 may include articles …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH … program. Individuals who are eligible or appear eligible for Medicare are required to apply for Medicare as a … audit report Medicaid Program Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare Report 2021S16 …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli Releases Bond Calendar for Second Quarter
… their major public authorities during the second quarter of 2021. The state and New York City are not planning any bond issues at this point in time. The planned sales of $2.45 billion include $1.55 billion of new money and $901 million of refundings and reofferings …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-releases-bond-calendar-second-quarterSelected Aspects of Discretionary Spending
… The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master … of $4.6 million of Fund spending, which was discretionary in nature. Each public authority should have formal policies … are appropriate and the dollar thresholds for each. In addition, the policies should state what type of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spending