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Improper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied … and (2) if Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, … State requirements. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… New York state continues to have high levels of foreclosure activity with new foreclosure filings … continue efforts to help homeowners and stem the spread of foreclosure-induced blight.” Foreclosure filings rose … rapidly after the housing bubble burst and the recession of 2008-2009 took hold. Between 2006 and 2009, the number of …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsAccess Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December 31, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementDiNapoli Announces $15 Million Investment in Northern Ireland
… Tom DiNapoli in the emerging technology companies of Belfast via the Crescent Capital fund,” said Lord Mayor of Belfast Máirtín Ó Muilleoir. “This is a tremendous vote of … creation as the driver of the remarkable transformation Belfast is enjoying. The Comptroller is a true friend of …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandState Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… session upon us, today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing … session upon us todays State of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition against … manipulate the bidding process by controlling the period for which the service is to be provided. In short, such a … vendor with the unilateral right to terminate the contract for convenience …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… alteration, repair or improvement of any state building, whether constructed or to be constructed must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… to provide the state's Federal Employer Identification Number (FEIN) (also known as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used for billing purposes, grant award … to provide the states Federal Employer Identification Number FEIN also known as the Taxpayer Identification Number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundXII.9.D Refunds Owed to the State – XII. Expenditures
… combined check, the Business Unit should use a credit memo only when it determines that the vendor will receive future …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateCareer and Technical Education
… (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high … the New York City Department of Education DOE is aligning Career and Technical Education CTE programs at the high …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewAbout an Employer’s Role – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleLump Sum Payments – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/lump-sum-paymentsOSC's Annual Financial Report (AFR)
The Office of the State Comptroller (OSC) has replaced the AUD with the new Annual Financial Report (AFR) application to collect annual financial reports submitted by local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-annual-financial-report-120623.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-budget-process-040324.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-chenango-madison-otsego-boces-2021-193.pdfWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/western-regional-otb-2021-65.pdfOversight of Industrial Hemp (Follow-Up) (2021-F-9)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f9.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdf