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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… identified delays in the Department’s process for handling consumer complaints. We made three recommendations to the … and the ability to promptly address and resolve consumer complaint cases. Key Finding Department officials …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… Purpose To determine the extent of implementation of the two … provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… with fiscal years starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… Purpose To determine the implementation status of the 14 … which provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followNew York State Fiscal Reform and Accountability Act
Enacts the New York State Fiscal Reform and Accountability act to amend the state finance law and the public authorities law in relation to contents of the st
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023
… To ascertain the total expenses that the Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the 3 State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedDiNapoli Honors Hispanic Leaders
… recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities: … Inc. State Comptroller DiNapoli and event honorees. L to R: José Alvarado, Westchester County Legislator District … which is 26.8% of the county's population, according to 2020 census data. That number represents a 30.1% increase …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven … the State’s Medicaid program. DOH uses two methods to pay for Medicaid services: fee-for-service (FFS) and … processing and payment system) for services rendered to Medicaid recipients. Under the managed care method, DOH …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… deaths. In New York, DOH data estimated that more than 1.4 million adults and 315,000 children are living with asthma. … with a disproportionate number of residential hazards. The HNP’s goals include reducing hospitalizations …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… state’s gross domestic product in 2022. Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsPrivacy and Security of Student Data (Follow-Up)
… 2-d of the Education Law (Education Law §2-d) and Part 121 of the Regulations of the Commissioner of Education (Part 121), which was adopted in January 2020. The objectives of … to ensure compliance with key requirements of Part 121, such as security policies, incident reporting, and the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for the municipal airports. The audit covers … To determine whether the Port Authority of New York and New Jersey was in compliance with certain key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseOpinion 94-19
… sold at discount) -- Discount Bonds (amount chargeable to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to establish sinking fund) … periodic interest is payable issued in 1993 is chargeable to a countys debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Comptroller DiNapoli Releases State Audits
… of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) (2015-F-1) An initial report, … determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, including $2.4 million between two and six …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 468
… Purpose To notify Agencies of two new Earnings Codes, TF8 - SS Refund … October 24, 2003, a new procedure was implemented to process tax refunds through the payroll system (refer to Payroll Bulletin No. 434 ). In order to ensure that … To notify Agencies of two new Earnings Codes TF8 SS Refund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsComptroller DiNapoli Releases State Audits
… found that the department did not place enough priority on ensuring that computer assets were properly controlled and … found that the department did not place enough priority on ensuring that computer assets were properly controlled and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 89-23
… issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) … A village may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your letter asking whether a village may allow the New …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… Objective To determine the extent of implementation of the five … public corporation authorized by the Power Authority Act to help provide a continuous and adequate supply of dependable electricity to the people of the State. Chapter 469 of the Laws of 1989 … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followOpinion 92-40
… 389 NYS2d 1022, affd 43 NY2d 673, 400 NYS2d 817; Mobil Oil Corporation v Town of Huntington , 85 Misc 2d 800, 380 … York , 43 NY2d 253, 401 NYS2d 173; Nitkin , supra ; Mobil Oil Corporation , supra ). These principles are equally …
https://www.osc.ny.gov/legal-opinions/opinion-92-40