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Fare Evasion (Follow-Up)
… is responsible for generating random samples of subway stations for traffic checkers to observe and record whether …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followXI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… of the State Finance Law, a contract shall be void and of no force and effect unless the contractor provides and … The ban is five years for each felony conviction. PROOF OF COVERAGE REQUIREMENTS The Workers’ Compensation … or renewals that extend the term of an existing contract, no bid is accepted from, or contract or subcontract awarded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentVillage of Ballston Spa – Audit Follow-Up (2017M-256-F)
… The Village of Ballston Spa is located in Saratoga County and has a population of approximately 5,375. The Village is … by an elected Board of Trustees composed of a Mayor and four Trustees. Budgeted appropriations for 2018-19 … corrective action. Of the 13 audit recommendations, two recommendations were implemented, seven recommendations …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-ballston-spa-audit-follow-2017m-256-fIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… the State to notify the U.S. Treasury in writing of a federal program change that should be reflected in the TSA, … techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and Additions … deletions of programs to be covered by a TSA. Raised the refund transaction exemption threshold from $10,000 to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.6.A Drawdown Overview – IX. Federal Grants
… online federal financial management systems developed and provided by the federal government. In some cases, draws are not performed daily, but instead are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewEffectiveness of the Information Technology Transformation
… been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate efficiently and … to March 30, 2016. Background The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information Technology (IT) Transformation to consolidate and merge State …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationHuman Resource Practices
… New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to select human resource functions. … its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce across four …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesState Comptroller DiNapoli Releases Audits
… services, including the Department of Motor Vehicles (DMV), to provide interpretation services and to translate … Auditors determined that due to gaps in the Executive Law, DMV does not have sufficient authority to enforce its … accounting for over 75% of the total customer-facing DMV offices. In addition, auditors determined that DMV’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… op-ed from New York State Comptroller Thomas P. DiNapoli and President and CEO of the Business Council of New York State Heather … population loss. This loss has accelerated since 2020, and has important implications for the economy, the tax base … an oped from New York State Comptroller Thomas P DiNapoli and President and CEO of the Business Council of New York …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationState Agencies Bulletin No. 1630
… Purpose To provide agency instructions for new double time and straight time earnings codes to be used for Time Entry … OPWDD and OMH who are in CSEA bargaining unit 04, are in one of the following titles, and are mandated to work … 8/08/2017 – 10/11/2017 .001 The difference between the two amounts must be entered using Time Entry Code ADJ and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceState Comptroller DiNapoli Releases Municipal & School Audits
… safeguard and account for diesel fuel, gasoline and motor oil inventories. As a result, fuel and motor oil purchases totaling $172,588 or 85% of the total purchases …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… New York: Always safeguard your assets with checks and balances. I thank District Attorney Carnright for … statements; Signatures on all checks by the treasurer and one of two authorized commissioners; and An annual work session to …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program … Executive Director also owns and operates at least one private business and a Department of Health Early …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… Authority has to do a better job of identifying, billing, and collecting tolls and related fees, including $276.3 million it has a … in which the Thruway can improve its collection of tolls and fees,” DiNapoli said. “Based on the Authority’s response, … Authority has to do a better job of identifying billing and collecting tolls and related fees including $2763 million …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Medicaid recipients. Medicaid is the payer of last resort and when Medicaid recipients have other third-party health … Of the initial report’s eight audit recommendations, one was implemented, two were partially implemented, and five were not …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followThe Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … 30, 2015 and certain expenses reported on its CFRs for the two fiscal years ended June 30, 2014. Background CTN is an … $2.5 million in reimbursable costs on its CFRs for the one rate-based preschool special education program (Program) …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-costMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… care services to those who are economically disadvantaged and/or have special health care needs. Many of the State’s … Of the initial report’s three audit recommendations, one was implemented and two were partially implemented. Key Recommendation Officials …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… [read complete report – pdf] Audit Objective Did the Hillsdale-Copake Fire District (District) Board of … for an appropriate District purpose. However, the Board did not always ensure that its adopted written disbursement … Did the HillsdaleCopake Fire District District Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Opinion 88-21
… a village may not rent or use rooms in such a facility to hold public meetings. You have inquired concerning the use of … the board of trustees and planning board, be permitted to hold public meetings in the recreation building, again … like set-back and side-yard regulations, minimum size of lots, etc., and akin also to other reasonable requirements …
https://www.osc.ny.gov/legal-opinions/opinion-88-21