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Effectiveness of Cost Containment Initiatives
… roads and State highways over and under the Thruway, as well as for operation of the State’s 524-mile Canal System. … and are nearing the last stages of their projected useful lives. In 2014, the Authority expended about $1.1 billion …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesCapital Program Revenue and Expenses
… Purpose To determine whether the New York Racing Association, Inc. … Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred … In November 2006, NYRA officials filed for bankruptcy due to its poor financial condition. In September 2008, upon …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… were assigned there and receiving overtime. At one work site for the Subway Stations Rehabilitation project, we …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… dysfunction (herein collectively referred to as ED) for all Medicaid recipients, including registered sex offenders. …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. … To determine whether the costs reported by Handicapped Childrens Association of Southern New York Inc on …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… support, payment processing, information services, telephone collections, and judgment enforcement. The current … written on summonses, such as bad addresses and false telephone numbers, contributes to collection difficulties. …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… claims for services also covered by Medicare Advantage plans. The audit covered the period from January 1, 2013 to … Medicare benefits and offer different health care plans (referred to as Medicare Advantage plans) tailored to the specific needs of Medicare … claims for services also covered by Medicare Advantage plans …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesOther Bulletin No. 52
… BU78, be established for the employees of the Tug Hill Commission, Agency code 19001. Effective Date(s) The new … Bargaining Unit Code will be Bargaining Unit 78 (Tug Hill Commission). The Union Code will remain CSE. A new Earnings … Program will be created- Earnings Program N78 (Tug Hill Commission) will replace N79 for all affected employees. A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… (DOHMH) overbilled the agency by $1 million according to an audit released today by New York State Comptroller … possible and raises concerns about potential overpayments to other vendors. “Inadequate monitoring of financial … was overbilled on one contract alone. The agency needs to come up with a better system for monitoring and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … reassess certain revenue estimates, including: mortgage tax, income surcharge tax, parking violation fines and fees, sales tax, other fees …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-0Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement … more than $6.7 million in public funds that special education providers misspent or misused, including cases of … Audits of special education providers across New York state have uncovered a …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 90-51
… revenues for establishment of an enhanced emergency telephone service) COUNTY LAW, §§300, 301, 303, 305, 307, … to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", … and maintaining the telecommunication equipment and the telephone services necessary to establish and provide an …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 90-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … project) STATE COMPTROLLER -- Municipal Highways (approval of Department of Transportation contracts to construct … must satisfy when the New York State Department of Transportation DOT performs highway construction on their …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Comptroller DiNapoli Releases State Audits
… Auditors found Corcraft officials awarded contracts without testing all of the required specifications and … information pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for … identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsXI-A.9 Receiving – XI-A. Purchasing
… and in accordance with the terms and conditions of the purchase agreement. The agency must complete the receiving … accomplishes the performance objectives specified in the purchase agreement. For example, for installation services, … that service received satisfies the expectations of the purchase agreement. Also, the purchase agreement may require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingOpinion 88-36
… INSURANCE -- Liability Insurance (authority of county to purchase on behalf of sheriff) COUNTY LAW, §650: A county sheriff is subject to the rule of strict or absolute liability for the loss of … OFFICERS LAW, §§11, 12: A county sheriff is required to file an official undertaking before entering upon the …
https://www.osc.ny.gov/legal-opinions/opinion-88-36New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… Message from the Comptroller March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the … balances of payments under $6,000 per capita. New Mexico, Virginia, Alaska and Maryland fared the best with balances of … 6.1 percent share of the national population. Maryland and Virginia ranked first and second among the states as the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Opinion 91-34
… by vendor) -- Contracts Requiring Bidding (printing of election materials) -- Professional Services (printing of … from competitive bidding as a professional service. The county, however, may require the bidders to demonstrate that … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-91-34