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State Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate revenues from agreements with 114 drug … of Civil Service from Jan. 1, 2011 through Dec. 31, 2013. In a follow-up report, auditors found UHC officials made …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0Medicaid – Federal Funding and New York
… Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers … program as of January 2025. The City reimburses the State for its local portion that has been capped since 2015 (see … eligibility requirements. Pregnant women are eligible for full Medicaid benefits regardless of immigration status. …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycOpinion 2002-11
… FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under … a fire district service award program that provides points for participation in department responses, a volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… today. “These investments will position the Fund well for the future as the world transitions to a low-carbon … portfolio to net zero emissions by 2040 and position it for changes already happening in the markets.” The Fund … six coal companies that have not demonstrated preparedness for the transition to a low-carbon economy: Alliance Resource …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0EDSS - General Help for All Transactions
… the Resubmit button to return your transaction to OSC for review. What if I get an email notification that my … Cancel the transaction (it will not be returned to OSC for audit). You can do this by selecting “Delete” on the … documentation on the “Attach” page and “Resubmit” to OSC for review. The status will return to In Progress (OSC) once …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsWestchester School for Special Children – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Westchester School for Special Children (WSSC) on its Consolidated Fiscal … reimbursements did not comply with the Manual; $48,000 in salary increases to an employee whose job tasks and responsibilities …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… The Iran Divestment Act of 2012 (Act) imposes limitations on vendors that do business … ($20,000,000) or more in the energy sector of Iran or is a financial institution that extends twenty million … the Office of General Services develop a list of persons who engage in investment activities in Iran and update it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on CPN’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … who are 3 to 5 years of age. CPN is reimbursed for these services through rates set by SED. The … that CPN reports to SED on its annual CFRs. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… sections of law may protect other specific information. For example, Executive Law, Article 22, Section 633 protects … Driver license numbers; Bank account numbers; Addresses for individuals; Non-business telephone numbers; Dates of … roles restrict access to the confidential information. For example, bank account information used to process ACH …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationTown of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s … were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently in fiscal … budgets over the past four years. The Town’s year-end fund balance for its five major operating funds, …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … special education provider located in Westchester County, New York. WestCOP provides preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualOverview – Special 20- and 25-Year Plans
… made in anticipation of retirement; and Any payments made for time not worked. * Note: Legislation changed the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, your FAE was …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewTown of Berkshire – Justice Court Operations (2016M-425)
… the internal controls over the Court’s financial activity for the period January 1, 2015 through August 25, 2016. … Key Findings Neither Justice properly pursued collections for those cases where defendants failed to appear in Court, … equate to approximately $33,000 in unearned revenues for the Town. The current Justice did not record new cases in …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-berkshire-justice-court-operations-2016m-425DiNapoli Releases Analysis of Executive Budget
… Thomas P. DiNapoli. "It is a high-pressure year for the state budget. Decisions made in Washington pose a … use of broadly scoped appropriations, off-budget spending for state costs, and proposals to bypass the independent … a proposal to shift certain revenues off-budget. Adjusting for those factors, tax revenues would increase 4.8 percent in …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli Releases Audits
… of Civil Service: Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (2021-S-18) The New York State Health … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Civil Service …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… award amounts that were decided based on non-current crime statistics. Auditors also found Program costs that …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsOpinion 95-30
… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by taxes, and … the Laws of 1992, sets forth general investment authority for "local governments". The term "local government" is … or other officer of the local government, and not required for immediate expenditure, in special time deposit accounts …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 88-77
… CONFLICTS OF INTEREST -- Exceptions (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW, §§801(1), … board of education who is also an employee of a not-for-profit corporation would not have a prohibited interest … in contracts between the district and the corporation for the provision by the corporation of arts-in-education …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Manual Therapy Center, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Manual Therapy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2013. Background Manual Therapy is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/manual-therapy-center-inc-compliance-reimbursable-cost-manual