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Property Tax Freeze Credit
… PTF Credit for tax year 2015, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditVendor Responsibility Review Process
… the contract. This is an important part of the procurement process as it: helps ensure public dollars support honest …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with disabilities who are … program costs. According to the RCM and Section 4410(10)(e) of the New York State Education Law, public special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualWyoming County Court and Trust Funds (2020-C&T-2)
… deposited to the court and ordered into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a period of three years, … were not complete. We found two actions, totaling $30,455, in the Treasurer’s custody that were not recorded on the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Opinion 92-21
… substantial service is performed in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 88-10
… price ( cf. Shell Oil v Tax Commission , 91 AD2d 81, 458 NYS2d 938; Mobil Oil v Tully , 639 F2d 912, vacated on …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Passenger Vehicle Fleet Management
… Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have … and efficient manner and that risks associated with vehicle usage have been addressed. The audit covers the … staff drive to their destination, either in a fleet vehicle provided by the agency, their personal car, or a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOversight of Select High-Technology Projects (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Select … financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology … Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New York’s semiconductor sector has grown to …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followAdministration of Fellowship Leaves
… are awarded such leaves for authorized purposes and are in compliance with all applicable requirements. The audit … improve the recipient's teaching skills, perform research in the recipient's respective field of study, or conduct creative works in literature or the arts. Fellowship recipients are required …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesOpinion 89-8
… Adirondack Park and which has within its boundaries State lands assessed at more than 10% of the aggregate assessed … in the Adirondack Park and has within its boundaries State lands assessed at more than 10% of the total assessed … in the Adirondack park and has within its boundaries state lands assessed at more than ten per centum of the aggregate …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Oversight of New York State Forest Tax Programs
… storage, forest products (e.g., timber), jobs, scenic beauty, and outdoor recreation opportunities. Of the 19 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsNursing Home Surveillance
… government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division … must be conducted at least every 15.9 months pursuant to CMS guidance. Complaint surveys investigate issues, and … progress in correcting previously noted deficiencies. CMS requires states to investigate complaints and incidents …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceFocus on Identity Theft
… Use two-factor authentication for online security. Use strong passwords or a password manager; change passwords …
https://www.osc.ny.gov/reports/focus-identity-theftProcurement and Contracting in New York
… and abuse in contracting. Comptroller DiNapoli provides annual updates on the importance of the Comptroller’s … (Last Updated May 2026) Procurement Stewardship Act Report The Office of the State Comptroller (OSC) is required … and sort the information provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 provides …
https://www.osc.ny.gov/state-agencies/contractsAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… of 269 State-supervised developments, with over 105,000 apartments, were built under the Program. In exchange for … out, they are no longer subject to DHCR supervision, and apartments do not need to be kept affordable for … Program developments with approximately 64,000 apartments. Apartments are rented or sold to applicants on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followDiNapoli Issues Report on Public-Private Partnerships
… and problems that have plagued P3 projects elsewhere in the country. “New York’s aging infrastructure needs to be … structured agreements have significantly cost taxpayers in other states.” Although P3 agreements can cover almost any … involved roads, bridges, buildings and water facilities. In some instances, private entities are allowed to set tolls, …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsControls Over Unclaimed Bottle Deposits
… and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the … an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … with the Department to remit 80 percent of any unclaimed bottle deposits on a quarterly basis. Along with the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… made in our initial audit report, Medicaid Drug Rebate Program Under Managed Care (Report 2014-S-41 ). … of Health (Department) took appropriate steps to maximize rebate collections on drugs dispensed to individuals enrolled … the Department did not take sufficient steps to maximize rebate collections on drugs dispensed to individuals enrolled …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For … fiscal years ended June 30, 2013, we identified $942,998 in reported costs that did not comply with Manual … be disallowed. These ineligible costs included $621,356 in personal service costs and $321,642 in other than personal …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 12
… #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports that it continues to receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-field