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Opinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time … to increase the interest rate due to change in law) LOCAL FINANCE LAW, §54.90: Variable rate bonds or notes issued pursuant to Local Finance Law, §54.90 may provide at the time of original …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Central New York Economy Slowly Improving
… and a relatively low cost of living, according to a profile of the region released today by New York State … and a relatively low cost of living according to a profile of the region released today by New York State …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… Certification or approval of the accounts or vouchers of a department, or of a division, board, body, bureau, officer … on behalf of an agency where the State of New York is a party, and Vendor responsibility determinations for the … or designee must sign each individual authorization form when more than one page is required. An agency can remove an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesComptroller DiNapoli Releases Municipal Audits
… and did not adopt a policy to determine the amount of fund balance to be maintained. The town-wide general fund … number of jobs created by its revolving loan program and does not actively enforce the repayment of loans that become … developer. As a result, auditors estimate the county may pay $1.8 million more than necessary for the building. In …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State … The Office of the State Comptroller OSC is charged with the responsibility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… is approved by the agency, DOB, and the Attorney General, it is submitted to OSC BOC for approval. OSC BOC will assign … by the agency. In order to properly credit the ALR, it is critical that all chartfield values are accurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesNew York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… March 30, 2021 Edition While Some New York Industries Are on the Path to Recovery, Others Are … and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 million jobs from … of the jobs lost during that time have been recovered, and employment is still more than 1 million jobs below its …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. OSC will use the information provided by agencies to record an ARO liability and a corresponding …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments to … prohibited from receiving Medicaid payments. Department of Health: Medicaid Program: Overpayments of Ambulatory Patient … Medco Health Solutions, which was subsequently bought by Express Scripts Holding Company. Auditors found United did …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsHomeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program … begin within 1 business day of admission and be completed as soon thereafter as possible. Once the client completes the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followMedicaid Program – Oversight of Health Homes
… through October 2024. About the Program The Health Home Program (Program), implemented in New York in January … York State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care … for reducing unnecessary health care costs. A Health Home is not a physical place; it’s a care management model …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesManagement of Unexpected Delays and Events During Winter 2017-18
… 1999. An estimated 9.2 million riders were inconvenienced by trains that were late, canceled at the terminal before …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Protection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … with the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 through March 16, 2017. Background The Department of Labor (Department) is charged with protecting workers in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersContract Participation of Minority- and Women-Owned Business Enterprises
… Care Corporation (WCHCC) established annual minority- and women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these results to the Department … To determine whether WCHCC established annual minority and womenowned business enterprise goals is making an effort …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … requirements, when United processes a non-participating provider’s claims, it is with the understanding that Empire … will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandCapital Planning and Maintenance
… Purpose To determine whether the Ogdensburg Bridge and Port Authority effectively plans and prioritizes its capital … December 23, 2015. Background The Ogdensburg Bridge and Port Authority (Authority), created in 1961, manages over $73 … the Ogdensburg International Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and … to several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessLicensing and Monitoring of Proprietary Schools
… such as business, computer/information technology, and English as a second language. The New York State Education … schools – 357 private career schools (PCSs) and 34 English as a Second Language schools – operating in New York …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCitywide Payment Services and Standards – Controls Over Payments
… the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are … the New York City Department of Finance DOF Citywide Payments Services and Standards CPSS unit has controls in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsAddiction Support Services During Emergencies
… providers to help ensure they’re able to deliver addiction support services during emergency situations. Our audit … to help providers ensure they’re able to deliver addiction support services during emergency situations, such as fires … waiting list information submitted by providers to better support OASAS’ decision making and oversight. …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergencies