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Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. We also …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followOversight of International Offices (Follow-Up)
… Background Our initial audit report, which was issued on June 28, 2013, concluded that, while Empire State … made significant improvements in managing payments to foreign offices, it did not have an appropriate monitoring … investment projects, and created jobs as required by their contracts. ESD officials disagreed with our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followThe 80/20 Housing Program
… Program complied with Program requirements regarding the number of designated affordable units and tenant eligibility; … Program complied with Program requirements regarding the number of d …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… with improper payments for duplicate billings and for clinic and durable medical equipment services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein … During the audit period, Joia, doing business as Soho Pharmacy, was a privately owned pharmacy located in Lower Manhattan. Soho Pharmacy was still …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberOpinion 91-28
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) … A village may use profits resulting from operation of a water utility for general village purposes. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Opinion 2002-9
… volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; … in providing services in connection with the town's recycling program. The town may, however, in accordance with … services in connection with the operation of the town's recycling center and pay the individuals consideration for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Affordable Home Ownership Development Program
… are awarding grant monies to existing and prospective homeowners in compliance with Program criteria. Our audit … can be provided to eligible existing and/or prospective homeowners (Program recipients). Grant monies may be used for … are awarding grant monies to existing and prospective homeowners in …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programArchived: Legislative Session 2023–2024
… payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be qualified withdrawals … and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2023 Constitutional … posting of certain contracts otherwise subject to prior approval of the comptroller. Protest Procedures – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Street Construction-Related Permits (Follow-Up)
… DOT will review an application for a street opening permit only when the applicant can demonstrate that the work could … had proof of sufficient insurance. DOT did not ensure that only emergency work was performed within protection periods. …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followOpinion 2008-4
… transfer monies from the town general fund to be used to finance improvements in an existing town park district … valorem basis. The Town Law does not provide for a town to finance the cost of improvements to a town park district as a … law, provide for the transfer of general fund monies to finance park district improvements. Accordingly, the costs of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-4Opinion 98-1
… that the contracts authorized by section 99-r include only those by which a municipal corporation provides a … available to all individuals within the county, but rather only to a class of county residents. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial … it has a broad spectrum of legal powers to accomplish its mission, including the authority to build and operate … projects because of funding limitations, including one project that had been mandated by the Federal Energy …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesOpinion 93-22
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Disposition of (when erroneously reported to justice court fund) STATE COMPTROLLER -- Justice Court Fund (procedure to refund bail moneys erroneously …
https://www.osc.ny.gov/legal-opinions/opinion-93-22County of Oneida – County Clerk (2025M-110)
… Oneida County (County) Clerk (Clerk) properly collect and deposit funds, and remit funds in an accurate and timely … Understanding the Audit Area A county clerk must collect, deposit, and remit funds accurately and in a timely manner to … the Oneida County County Clerk Clerk properly collect and deposit funds and remit funds in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/county/2025/12/12/county-oneida-county-clerk-2025m-110New York State Comptroller Thomas P. DiNapoli Statement on State Budget
… not shared equally in the state's economic prosperity. The details of the budget came together late in the process and … examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three … audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Report 2009-S-64). … the Department was correctly paying claims for services to Medicaid recipients who also have health insurance through …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followState Agencies Bulletin No. 1213
… Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight Meal Allowances Employee … Federal rate and not substantiated by receipts. The 2012 maximum rate allowed by IRS for PCM is 55.5 cents per mile … to last for more than one year. Further explanations of rules for excess PCM, Per Diem Amounts, Non-Overnight Meal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation made in our audit report, United … about 1.1 million members. The New York State Department of Civil Service (Department) contracted with United … discounts, and other considerations and pass 100 percent of the value of the agreements on to the Department. Our …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followState Agencies Bulletin No. 1125
… numbers “900-999” in positions 1-3 SSNs with the number “666” or “000” in positions 1-3 SSNs with the number “00” in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-edits