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Oversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North … (DANC) provided adequate oversight of its procurements and loan programs in accordance with the Public Authorities Law … under Article 8, Title 29 of the Public Authorities Law to provide infrastructure services and economic development …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsCyber Incident Response Team (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Cyber Incident Response Team … used to deliver ransomware increased by 162%, from 114,702 in 2019 to 300,497 in 2022. These attacks can have a significant impact on the … of implementation of the two recommendations included in our initial audit report Cyber Incident Response Team …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… a related prescriber (herein referred to as “the Doctor”) in compliance with applicable Medicaid laws and … oversight authorities of some of the matters addressed in this report. Subsequent to that review, we provided the … pharmacists who work at pharmacies that are enrolled in the Medicaid program. During the audit period, Joia, doing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberOpinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … and Duties (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) LOCAL …
https://www.osc.ny.gov/legal-opinions/opinion-95-18License Fee Revenues (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, License Fee Revenues (Report … ended June 30, 2013 the Department collected $8.1 million in license fees, $10 million in franchise fees, and fines totaling $14.3 million. We found …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followContinuity of Operations Planning (Follow-Up)
… extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security … for coordinating emergency management planning efforts in New York State. The Division encourages and supports State … Plans (COOPs), which each State agency should have in place for each of its facilities. Toward this end, the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followCollection of Fines Related to Tenant Complaints (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to … development of affordable low- and moderate-income housing in the State. Within DHCR, the Office of Rent Administration … regarding the nearly 1 million regulated apartments in New York State. Our audit focused on harassment and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followState Comptroller Thomas P. DiNapoli and Richmond County D.A. Michael E. McMahon: President of Staten Island Special Needs Pre-School and Wife Indicted for Stealing Approximately $771,000 in Public Funds
… including Grand Larceny in the Second Degree, a class C Felony, Grand Larceny in the Third Degree, a class D … October 25, 1947 58 Brookwillow Avenue, West Long Branch, NJ Elsie Mosesman D.O.B. October 23, 1946 58 Brookwillow Avenue, West Long Branch, NJ Since taking office in 2007, DiNapoli has committed to …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-thomas-p-dinapoli-and-richmond-county-da-michael-e-mcmahon-president-staten-islandOversight of Disability Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Disability Services … largest comprehensive system of public higher education in the nation, comprising 64 institutions (14 of which are … colleges of technology, and an online learning network. In the fall 2023 semester, SUNY served approximately 367,500 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, United HealthCare - Payments for … Davis Ethical Pharmacy, pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. William Davis was sentenced … extent of implementation of 3 recommendations included in our initial audit report United HealthCare Payments for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyProcurement and Contracting Practices (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Procurement and Contracting Practices (Report 2010-S-71). Background In our initial audit report, which was issued on February 28, … as the New York State Office for Technology, resulted in the best value for taxpayers, consistent with applicable …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Administration and Collection of … the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of … or conveyances of New York real property or interests in real property when the consideration exceeds $500, at a …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followEarnings Limits
… Overview The earnings included in the calculation of your final average earnings (FAE) , … Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by … below for the maximum amount of earnings that can be used in your FAE calculation. Earnings Period Earnings Limit April …
https://www.osc.ny.gov/retirement/members/earnings-limitsComptroller DiNapoli Statement on 15th Anniversary of 9/11
… terrorist attacks took the lives of more than 2,750 people in Lower Manhattan on September 11, 2001. New York and the … lives will never end, but there is strength and resilience in knowing that the terrorists failed that day. We remain … freedom loving and Lower Manhattan embodies that spirit in New York. Lower Manhattan has rebuilt itself and is …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-statement-15th-anniversary-911Opinion 94-33
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … "Retired" members of a fire department may not participate in a service award program unless they are subject to being … service award program has been established may participate in the program. Article 11-A of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Wappingers Central School District – Professional Services (2022M-88)
… competition for the procurement of professional services in accordance with the procurement policy. Key Findings … Last sought competition for the architect and attorney in 2012 and 2015, respectively. Key Recommendations Ensure professional services are procured in a competitive manner in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Processing of Sexual Offense Evidence Collection Kits (Follow-Up)
… extent of implementation of the recommendation included in our initial audit report, Processing of Sexual Offense … of Sexual Offense Evidence Kits (Executive Law), enacted in November 2016, set forth the procedures for processing … law enforcement agencies to submit all untested kits in their custody – regardless of age – to a forensic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… officials who are members of NYSLRS and do not participate in a timekeeping system must file a Record of Activities ROA by the due dates specified in the table …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaCapital Asset Management (Follow-Up)
… of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOverpayments of Claims for Selected Professional Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Overpayments of Claims for … Department implemented the new automated crossover system in December 2009 to reduce Medicaid overpayments, it was … therapy during the calendar years 2010 and 2011. In each case, both the provider and the provider's affiliated …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-follow