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Oversight of Juvenile Justice Facilities (Follow-Up)
… Objective To determine the extent of implementation of the two … Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, … of our initial audit, issued on April 3, 2024, was to determine whether OCFS adequately operated juvenile …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followCapital Asset Management (Follow-Up)
… Objective To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … To assess the extent of implementation as of September 2025 of the seven recommendations included in our initial audit report Capital Asset Management 2022S32 …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOversight of Grants (Follow-Up)
… as of March 7, 2014 of the eight recommendations in our initial audit report, Oversight of Grants (2009-S-78). … Key Findings Department officials have made progress in correcting the problems identified in our initial report. Of the eight prior audit … as of March 7 2014 of the eight recommendations in our initial audit report Oversight of Grants …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followPayroll Improvement Project Bulletin No. PIP-003.1
… will be comprised of a prefix, the existing descriptive name, and a suffix, i.e.: Prefix Q92_ – The prefix, including … the underscore, must appear before the body of the query name. Existing Query Name – The existing query name should remain unchanged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… Purpose To determine the extent of implementation of the recommendation in our initial audit report, New York City School-Based … To determine the extent of implementation of the recommendation in our initial audit report New York City SchoolBased Health …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOpinion 91-28
… may use profits resulting from operation of a water utility for general village purposes. You ask whether a … resulting from a municipal gas, electric or water utility service may be used "for the payment of expenses or …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Nursing Home Surveillance (Follow-Up)
… included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of … State regulations and procedures for conducting nursing home surveys and whether survey processes, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followCompliance With Executive Order 95 (Open Data) (Follow-Up)
… and, as of January 2022, had published 24 data items (10 maps, 11 data sets, two filtered views, and one chart). The …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followState Police Bulletin No. SP-78
… purposes: State Police examination proctoring Trooper candidate processing including medical exams, agility tests, candidate interviews and psychological testing Speech …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsOpinion 96-9
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 98-24
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (for … Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) VOLUNTEER … FIREFIGHTERS -- Disability Benefits (liability for when fire district accepts on-going services of firefighters of a …
https://www.osc.ny.gov/legal-opinions/opinion-98-24State Agencies Bulletin No. 1198
To provide agencies information regarding changes in the processing of Automated Interface transactions and files as a result of the SSN Decoupling project
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyDiNapoli Commends Legislature for Passing Bill to Modernize Banking Development District Program and Expand Access to Capital in Underserved Communities
… Anderson for their partnership and leadership. Together, we are ensuring that every community in New York … a bank branch in underserved communities. As of June 2026, the State Comptroller’s office has deposited …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-commends-legislature-passing-bill-modernize-banking-development-district-program-and-expandOversight of Passenger Safety (Follow-Up)
… specific trip information, such as date and time of use, driver, occupants, and purpose of the trip. We issued our … vehicles are being operated safely by employees with valid driver licenses. Our audit covered the period of April 1, … assigned to transport clients, despite having suspended driver licenses. In addition, repairs related to manufacturer …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followPurchasing and Procurement Practices (Follow-Up)
… major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In September 2008, upon … of purchases without competitive bidding, instead using Bid Exception Memos (BEMs) for purchases using single and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followCity of Long Beach - Budget Review (B19-7-4)
… budget review issued in May 2018. Background The City of Long Beach, located in Nassau County, has been authorized to … budget. They did not modify the proposed budget to reflect a budgeted increase in refuse and garbage rates until June … proposed budget includes a tax levy of $45,092,654 which is $3,218,797 above the limit established by law. On May 7, …
https://www.osc.ny.gov/local-government/audits/city/2019/05/10/city-long-beach-budget-review-b19-7-4Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration … and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the systems that process credit card transactions. We also found ITS did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Opinion 2001-11
… on behalf of private corporation doing business with fire district not relevant for purposes of section 801 of the … General Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11