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Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67)
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67.pdfAmagansett Union Free School District - Procurement (2018M-206)
Determine if the District procures goods and services in accordance with its procurement policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/amagansett.pdf“Piggybacking” Law - Exception to Competitive Bidding
Guidelines for the "Piggybacking" Exception to Competitive Bidding under General Municipal Law § 103 (16)
https://www.osc.ny.gov/files/local-government/publications/pdf/piggybacking-law.pdfEnding New York's Chronic Budget Crisis: Strategy for Fiscal Reform, March 2010
The need for fiscal reform in New York State could not be more compelling.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-reform-2010.pdfOpinion 94-28
… fund. However, to the extent that the advance planning is undertaken for purposes of an existing improvement … or extension, or a proposed district or extension which is ultimately established, the district or extension must … capital improvement. You ask whether the cost of the study is charged against the county's general fund or against the …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 92-55
… of the private owners, a village employee to perform testing of water within a private water system for purposes … of the private owners, a village employee to perform testing of the water within the private water system for the … of the private owners a village employee to perform testing of the water within the private water system for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 95-17
… TOWN LAW, §§198, 202, 202-a; MUNICIPAL HOME RULE LAW, §10(1): A town board is without authority to gratuitously … or those matters specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). It is well settled, however, that a local …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… program that will provide a channel for Boeing employees to raise work-related concerns, and adding an additional … Boeing will enhance its mandatory safety reporting to its Board of Directors and Aerospace Safety Committee. … from the directors’ insurers. “What happened at Boeing led to great tragedy. The settlement approved today not only …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… County. The Department has a Chief, three Assistant Chiefs, a Secretary and a Treasurer. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overOSC Home Page
… The official website of the Office of the New York State Comptroller Thomas P DiNapoli is the 54th Comptroller of the State of New York …
https://www.osc.ny.gov/node/2141Opinion 2008-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, … of the cash value of the unused vacation time of the police commissioner upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6Opinion 93-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TOWN LAW, §§198(10-f), 202, 202-a: A town board on behalf of an ambulance district may impose fees upon users of the … also may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Federal Balance of Payments – Federal Funding and New York
… The overall balance of payments among the states is important because it highlights fiscal disparities across … has performed nine such analyses and reports the outcomes for the aggregate amount of dollars and on a per capita basis … 39 42 Total Dollars (billions) ($19.9) ($40.9) ($24.1) ($26.6) ($23.7) $146.2 $147.9 $21.2 $17.8 Rank 49 50 49 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsTravel Advisory No. 18
… XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter … XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… the money to the State Treasury. A final reconciliation of the account must be done to demonstrate that the cash in … – Cash Advance Reconciliations and Annual Confirmation of this Chapter. If the advance reported on the … in Section 10.G – Cash Advance Shortages and Overages of this Chapter. If the advance on OSC records equals the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceTravel Advisory No. 16
… Updated the Business Purpose attachment to include a new business purpose: Deployment: Travel required for …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsNorth Tonawanda City School District – Information Technology (2023M-102)
The objective of this audit is to determine whether North Tonawanda City School District officials properly secured user account access to the network and managed user account permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/north-tonawanda-central-school-district-2023-102.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfFederal Funds to New York City: A Review of Categorical Grants Combined
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdfFederal Funds To New York City: A Review of Categorical Grants
The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.
https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdf