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Oversight of Resident Care-Related Medical Equipment in Nursing Homes (2016-S-80) 90-Day Response
To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s80-response.pdfDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five years’ probation and ordered to …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksOpinion 2012-1
… CONFLICTS OF INTEREST -- Purchases and Sales (purchases of highway related products from company owned by a member of a … ASSESSMENTS -- Board of Assessment Review (purchases of highway related products from company owned by a member of a … by a town ( see e.g . 2006 Ops St Comp No. 2006-11, at 32). Unless an exception set forth in General …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 91-49
… advised us that the county owns fee simple title to the road bed. Highway Law, §131-b(1) provides that a county … 329; Opn No. 82-104, supra , relative to abandonment of a road if the municipality does not have fee title; 20 Opns St … Highway Law, §118-a may require that the abandoned county road be conveyed to adjacent property owners in certain …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 2000-19
… Benevolent Association (use of tax monies to install an elevator accessible to disabled members of association) … through the installation of a handicapped accessible elevator. In order to ensure that foreign fire insurance tax … the association, however, if it is anticipated that the elevator will be used to significant degree by other than …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Duanesburg Central School District – Information Technology (2021M-40)
Determine whether Duanesburg Central School District (District) officials ensured information technology (IT) systems were adequately secured to protect against unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/duanesburg-2021-40.pdfAudit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner … TAP awards. Incorrect certifications include 18 students who received awards but did not meet the requirements for … disallowances result from Plaza students enrolling in courses not required for their programs of study. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the Education Law and the Commissioner … students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees in nearly 50 … aid awards. Incorrect certifications include 11 students who received awards but had not met the good academic …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeComptroller DiNapoli Releases Municipal Audits
… an audit of the Town of Cohocton , a budget review for the City of Yonkers and an audit of parkland alienation … fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … purpose. Several municipalities did not comply with all of the statutory requirements, including one municipality …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 851
… of overtime for the period of 11/13/08 through 11/11/09. Payroll Register and Employee's Paycheck/Advice The OGS Bonus … The Earn Code OGS and the amount will be displayed on the payroll register. The Earn Code description “OGS Bonus” and … Questions about payment processing may be directed to your Payroll Auditor. … To explain procedures for processing OGS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/851-2008-office-general-services-ogs-bonus-paymentNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit … York. Transit is responsible for operating the subways and most of the public bus service throughout New York City, and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… and Exceptional Children , two Brooklyn preschool special education providers, claimed nearly $1.4 million in taxpayer … special education services to children from 3 to 5 years of age. The city’s Dept. of Education (DOE) refers students to the schools based …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… today he faked prescriptions to steal $232,000 in a fraud that was uncovered in two audits by State Comptroller … families. The state Medicaid Program provides prescription drug coverage for enrollees. To read the two audit reports, … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamSodus Center Fire District – Board Oversight (2017M-108)
… totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility … tax levy limit calculations to OSC. Key Recommendations Take a much more active role in managing the District. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … an inconsistent payment calculation process that resulted in two projects being overbilled a total of $170,842 and two … Development Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceState Agencies Bulletin No. 1090
… of the Central Accounting System (CAS) and will implement a new Statewide Financial System (SFS). The new system uses a new Chart of Accounts (COA) and, as a result, changes how … and accounting information. Note: PayServ uses the term Account Code to mean the value on the Account Code page that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemDiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… of COVID deaths was optional up to the week ending May 24, 2020 – a period that accounted for more than 75% of … the Olson report fails to provide meaningful answers to the most basic questions the review was expected … us? The Olson report is a missed opportunity to provide answers or restore confidence in New York’s emergency …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseHinsdale Central School District – Extra-Classroom Activities (2017M-244)
… same year totaled approximately $9.7 million. Key Findings Student treasurers were not adequately involved. Student treasurers’ records were not accurate. Key Recommendations Ensure faculty advisors are assisting student treasurers rather than completing forms and ledgers …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244