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Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50State Agencies Bulletin No. 1937
… Covid-19 OTA for Annuals ORP (New) - Recall Standby OT PEF ROC – Recall Standby OT Classified R2P (New) – Retro Recall …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicOpinion 90-28
… This opinion represents the views of the Office of the State Comptroller at the time … board member performing private engineering services for subdivisions) ZONING AND PLANNING -- Planning Boards … from voting on the subdivision applications on which he has performed work as an engineer. Article 18 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… Key Findings District officials did not identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. As a result, the … provided Medicaid-reimbursable services to 27 students who were eligible for Medicaid during the 2021-22 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34York Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152State Comptroller DiNapoli Releases State Audits
… in the initial report. State Education Department (SED): Birch Family Services Inc.: Compliance with the Reimbursable Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsVillage of Richmondville – Disbursements (2012M-178)
… The purpose of our audit was to ensure that the Board and Mayor properly monitored the Village’s fiscal operations for … finances and operations. Key Findings The Board and Mayor did not ensure that only authorized disbursements were …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Lindenhurst Union Free School District – Credit Cards (2016M-179)
… October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department (SED): Volunteers of America – Greater New York Inc.: Compliance … not always accurate. Department of Health (DOH): Criminal History Background Checks of Unlicensed Health Care Employees …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … for all Company bank accounts, and provide a copy of this information to the Committee and membership. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… with disabilities lost partial or full special education services because of school shutdowns and the shift to remote … system, but the students who need special education services were especially impacted,” DiNapoli said. “An … had a disability. During the COVID-19 crisis, programs and services for students with disabilities were disrupted by …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesInvestigation of Housing Discrimination Complaints
… According to data obtained from CMS, as of November 7, 2023, there were 2,263 housing discrimination cases filed … a timely manner. For a sample of 175 complaints filed and closed with DHR between April 2019 and October 2023: DHR did … case, it took 655 days to serve a respondent—more than 1 year and 8 months beyond the 30-day requirement. DHR did not …
https://www.osc.ny.gov/state-agencies/audits/2024/10/15/investigation-housing-discrimination-complaintsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, 2014 through June 30, 2018. About the … Plan drug utilization in accordance with its contract with the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Identification Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered the period … Client Identification Numbers CINs where at least one CIN was enrolled in feeforservice The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that … are the main cause of housing insecurity : In 2022, New York had 2.9 million households paying 30% or more of … the 3 rd highest rate of housing cost burden among states. New York consistently ranks as one of the states with the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Opinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Village of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3