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Opinion 2006-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … that in order to transfer her membership from the New York State and Local Retirement System to the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 92-47
… the general fund and used for any lawful county purpose. You ask whether a county must segregate Emergency 911 (E911) … object or purpose of all expenditures thereof (emphasis added). This Office has expressed the opinion that, if separate bank accounts are not specifically required by State or local …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Oversight of Selected Aspects of Traffic Controls
… monitored traffic flow at intersections, but did not address the concerns of its customers in a timely manner. … improvements and found six improvements that were not implemented and no evidence of the decisions made … regarding the recommended improvements. The Department did not provide any documentation that the EIU took action to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… 2015, we identified $128,294 in reported costs that did not comply with the RCM’s requirements for reimbursement. The … was lacking, $4,419 for 4 employees because hours were not documented by attendance records, and $1,748 for 20 employees who are not qualified to work above 1.0 full-time equivalent (FTE) …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… accessible, but many of the problems we found have existed for years and should have been addressed long ago.” Nearly … or parking spaces, to Not Achievable (Priority Level 5) for historic sites or hilltop parks where a fix was not … basis of an accessibility Transition Plan, a requirement for public entities under the ADA, but the Plan was never …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesState Comptroller DiNapoli Releases Audits
… Capital assets include land, buildings, construction in progress, equipment, library books, artwork and historical … SFS AM capital asset inputs, assisting agencies in the management and maintenance of their asset data in SFS AM. Auditors found BCA is not adequately overseeing …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsHomeless Outreach Services in the New York City Subway System
… and as such have increasingly become a place of refuge for homeless individuals – and a growing concern for the MTA on behalf of its customers and staff. In 2013, … 1,841 to 626). In July 2017, DHS extended the contract for another three years, to 2020. At a cost of about $6 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… On two of the other seven days — Aug. 21 and Sept. 1, 2021 — bus depots flooded, but there was no record of any …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsCOVID-19 Pandemic Small Business Recovery Grant Program
… mission of the Program was to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … ESD awarded the entirety of the $760 million allocated for small businesses ($40 million was allocated for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOversight of Information Technology Consultants and Contract Staffing
… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract … of contracts and other purchases, including those for IT services provided by consultants and contract staff. … labor. Generally, contracts contain reporting requirements for contractors (e.g., performance metrics), which serve as a …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingCity of Yonkers - Budget Review (B19-6-5)
Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 201920 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Safety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets … (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… to Managed Long Term Care Partial Capitation plans for recipients who were no longer enrolled in these plans. … home care, adult day health care, or other long-term care for more than 120 days; have both Medicaid and Medicare; and … Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4) Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careState Agencies Bulletin No. 1014
… an Individual Taxpayer Identification Number (ITIN) or do not have an F-1, J-1, M-1 or Q-1 visa Effective Date(s) Immediately Background In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsState Comptroller DiNapoli Releases Audits
… expenses that were not allowable under the contract. As a result of the audit, DOH prevented or recovered more than …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0Opinion 98-16
… (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) … computer-assisted auditing techniques to identify areas for further review by an analyst. However, OMH generally does … parking accounts have operated with a cash deficit balance for at least four consecutive years and $429,420 of the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… are between the ages of 3 and 5 years. During the 2014-15 school year, Omni served approximately 518 students. Omni …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… the leasing of properties. This audit covered the period January 1, 2014 through November 21, 2019. About the Program … for its use within a half mile of 1WTC at a cost of $15.9 million, despite the fact that 1WTC was not fully occupied …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andHazard Mitigation and Coordination (Follow-Up)
… New York City Emergency Management (NYCEM) is responsible for coordinating citywide emergency planning and response for all types and scales of emergencies, including … plans that provide guidance to agencies on how to prepare for, conduct, and assess emergencies. In addition, Continuity …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-follow