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Oversight of Clinical Trials (2024-S-22)
To determine whether DOH has provided adequate oversight of services for Medicaid members enrolled in clinical trials.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s22.pdfState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and to make government …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerEstimated Invoice
… Online. From Account Homepage, click Access Billing Dashboard button. After choosing location code and retirement … the Billing Security Role are able to access the Billing Dashboard. Your Security Administrator assigns this role to … your invoice, click the Billed Data link on the Billing Dashboard. Plan ID and Options Plan ID refers to the …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in … default you are designated as the Primary Authorizer, who can: create and assign other users, reset passwords, and lock … To help manage the account you can grant access and delegate authority to other staff in …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesOpinion 96-12
… Village Law, §5-510). Moreover, fire districts do not have home rule power to adopt a local law superseding section 181 … the taxes in anticipation of which the notes were issued ( id .). For this purpose, taxes are deemed uncollected until … district receives payment of the taxes from the town ( id .; also see 1980 Opns St Comp No. 80-662, p 178, …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 97-19
… in the contract. The interest must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You … that the firm was the agent for the fire district prior to the treasurer's election to office. For purposes of this opinion, we assume the …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Special 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… Information for members about 25 year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pOpinion 94-20
… ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special … assessment for) BONDS AND NOTES -- Budget Notes (use of to finance excess cost of snow removal) -- Serial Bonds (use … 29.00: A village may not impose a special assessment to pay the cost of snow removal in excess of the amounts …
https://www.osc.ny.gov/legal-opinions/opinion-94-20IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Decrease payment made to vendor Process an Adjustment Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of … receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds to the federal government. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIX.6.F Agency Draw Procedures – IX. Federal Grants
… the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending. In those instances, the state agency … has been granted which allows the use of state funds for federal program spending with the expectation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresII.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … that permits the collection of information necessary in the preparation of annual and interim financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… ID from the VMU in order to process a single payment voucher. The VMU will assign single payment vendor IDs … Process and Document Preparation: Create a single payment voucher using the single payment vendor ID assigned to the … this Chapter for instructions on how to submit a regular voucher. Agencies should enter vendor information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… history. There is no credible evidence to support the need for these proposals, and if adopted, they would undermine … opposition to shareholder proposals and increase costs for investors. These proposals are contrary to the … to voice my opposition to these actions and my support for greater corporate accountability." …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … did not record and report all financial transactions in a timely and accurate manner. As a result, adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Pharsalia – Board Oversight (2018M-59)
… which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed … on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the Government, Corrupting the … and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Oneonta – Town Clerk (2021M-59)
… in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time … and unremitted cash balance of $262. Key Recommendations Deposit all collections within the required time frame. …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… (Village) Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former … Village Treasurer recorded and deposited all collections received in an accurate manner …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39