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DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… older adults. Yet thousands remain on waitlists, and some funds were not spent, raising questions about whether the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsNew Funding Needed for MTA Improvements to Prevent Unplanned Fare and Toll Hikes
… subway maintenance will be funded after state and City funds are exhausted. After the completion of Phase 1, … would be funded. The MTA is contributing 43 percent of the funds for the 2015-2019 capital program, a much larger share … capital program, but there is uncertainty regarding these funds. For example, the President has proposed eliminating …
https://www.osc.ny.gov/press/releases/2017/11/new-funding-needed-mta-improvements-prevent-unplanned-fare-and-toll-hikesOversight of Runaway and Homeless Youth
… determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another entity (the … use of the State Contractor is specifically provided for by law. It is important to emphasize that most third-party …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 90-34
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … fire insurance tax moneys must be paid to the treasurer or other fiscal officer of the fire department or, if the fire department does not have a treasurer or other …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and ultimately contributed to an estimated billions of dollars in improper payments …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudTown of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Opinion 90-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … entitled to remain in office and receive the salary fixed by the town board for his office for the balance of his term … 364, 18 NE2d 531; cf . former Highway Law, §160, repealed by L 1981, ch 183, which prescribed procedures for removal of …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Susquehanna Valley Central School District – Information Technology (2020M-95)
… regularly reviewing user accounts and disabling those that are unnecessary. Maintain an accurate, complete and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mLicensing and Monitoring of Proprietary Schools
… are required to submit various financial documentation, which the Bureau reviews to ascertain schools’ financial … constituted by the Occupational Educational Data Survey (OEDS). The OEDS is included in each school’s catalog, … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCompliance With Executive Order 95 (Open Data)
… of Information Technology Services (ITS) under EO 95, and whether data posted under EO 95 is reliable and easily … 2013, established an online Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of March 2021, there were over 5,190 data …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/compliance-executive-order-95-open-dataDiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… Comptroller Thomas P. DiNapoli announced that in response to a Common Retirement Fund shareholder resolution, Akorn Pharmaceuticals is taking action to prevent its products from being used in lethal injection … that might have its products on hand for such purposes to return them. The company detailed its new policy in a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsOpinion 93-7
… responsible bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to … responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 94-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to your inquiry regarding payments made to New York State by your county clerk pursuant to section 8018(a) of the Civil …
https://www.osc.ny.gov/legal-opinions/opinion-94-30Mission Statement and Performance Measures
… compare the actual project end date and cost with the latest formal projections, not the baseline figures … end date, to seven months early when compared to the latest projection. Key Recommendations Identify the causes in … include the baseline end date and budget, as well as the latest projected end date and budget. … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresLaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, we found: 235 IT assets costing $108,462 were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Opinion 91-34
… responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these … Mass App Ct 349, 509 NE2d 30, involving a solicitation of bids for the printing of ballots in a state election). In … Ed 2d 94; People ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v …
https://www.osc.ny.gov/legal-opinions/opinion-91-34DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… are awarded by lottery and providers, such as Ridgewood, get up to $325 for each participant, who earn hourly wages … of the 31 Ridgewood employees who worked for COMPASS and also took jobs through SYEP duplicated their hours, charging … own audit of Ridgewood and recover any duplicated costs it can identify. There were no remaining applicants available to …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsOpinion 90-4
… the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the … pond have asked the village to explore the possibility of having the village dredge the pond and assess the cost on the … p 43; 1981 Opns State Comp No. 81-325, p 353). It would not contravene Article VIII, §1 to expend municipal moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… Purpose To determine the extent of implementation of the six … made in our audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-follow