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Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfVendor File Advisory No. 11
… including purchase orders going to the correct address and voucher payments to the correct bank account or address. … each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-locationMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… Objective To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who … enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid services their recipients require, … To determine whether Medicaid overpayments for pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsMonitoring of Air Quality (Facility Permits and Registrations)
… whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain … the Department of Environmental Conservation (Department) is to conserve, improve, and protect the State’s natural … and permitting processes. Permit or registration type is based on a source’s potential to emit air contaminants. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveAFR Modernization - The Statement of Indebtedness and Bond Repayment Schedule Webinar Presentation
This webinar will provide a detailed walkthrough of the Statement of Indebtedness and Bond Repayment Schedules which will be included in the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-statement-of-indebtedness-and-bond-repayment-11-3-21.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (Report 2024-F-21)
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21.pdfMedicaid – Federal Funding and New York
… state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is … enrollment hit a high of a little over 8 million in June 2023 because federal legislation enacted during the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… is a reckoning with how we responded to it. My office’s recent audit examines how the state Department of Health … It didn’t have the controls and procedures in place to stop a viral spread in nursing homes. Persistent … home deaths with little public explanation. Over those 10 months, it failed to report at least 4,100 lives lost to …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… New York State Medicaid program provides a wide range of medical services to low-income New Yorkers or to those who … December 2020, DOH potentially overpaid $9.6 million for durable medical equipment, prosthetics, orthotics, and supplies that likely …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its … June 2023. About the Program DHS, an administrative unit of the New York City Department of Social Services (DSS), is the agency responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueComptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … under the Operation Integrity partnership of the Attorney General and Comptroller which has resulted in dozens … York City Conflicts of Interest Board is a serious crime,” Attorney General Schneiderman said. “My office’s partnership …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heState Agencies Bulletin No. 783
… is work-related, the employee is placed on either Short or Long Term Disability after accruals are charged. Both options give … Workers’ Comp disabilities and must be placed on Short or Long Term Disability per Civil Service Attendance and Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialManagement and Maintenance of Non-Revenue Service Vehicles
… whichever comes first. The ASOs and LSOs are scheduled by SPEAR, the maintenance management system that is programmed … SFS creates a service operation pickup work order in the SPEAR system. Key Findings Transit and MTA Bus did not always … replaced on the vehicle during maintenance and repairs in SPEAR. Train SFS staff on the process to establish …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… are supposed to serve is reprehensible,” DiNapoli said. “My thanks to the Westchester County District Attorney’s office for partnering with my office and continuing to pursue justice in this case and … defendants could have been used for student achievement. My office will work diligently to ensure that the students …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesXII.5.K Federally Reportable Payments – XII. Expenditures
… of payments that must be reported to the Internal Revenue Services (IRS). The IRS requires the annual reporting of … prompt contracting interest; interest on leases, loans and land claims; interest associated with a settlement agreement … the State Finance Law. 58402 Interest on Leases, Loans and Land Claims Interest payments related to lease purchases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsXIII.2 Overview – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … identification number through the payroll system. Requests for reimbursement by non-employees, such as non-paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewControls Over Vehicle Use and Transportation-Related Expenses
… vehicles. These 11 regions typically serve their local surrounding counties and are responsible for overall … fleet management and repair services, administered by the Contractor. Along with the Department’s 10 regional repair … 2020, the Department’s fleet included both passenger and construction vehicles totaling 4,283 State-owned and 527 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesNew York State Employees and Federal Funding – Federal Funding and New York
… modestly to 7.1 percent. However, the proportion of FTEs in each agency that are supported with federal dollars ranges … 2025 Note: Federal funding for Department of Labor (DOL) staffing is primarily for the administration of Unemployment … Protection of People with Special Needs 0 490 0.0% Labor Management Committees 0 71 0.0% Lieutenant Governor, Office …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingDiNapoli: Local Sales Tax Collections Up More Than 17% in November
… Statewide local sales tax collections grew by 17.5% in November … Comptroller Thomas P. DiNapoli announced today. Overall, local collections totaled almost $1.6 billion, up $235 … vendors for the reporting quarter and adjusts payments to local jurisdictions in those months upward or downward …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-local-sales-tax-collections-more-17-november