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Opinion 88-22
… the possibility of obtaining state and federal aid for a sewer district project may not be included as part of the … facilities may be included as a part of the expense of sewer district improvements. You also ask if the town may … together, it is our opinion that the expenses of a sewer district project must be limited to those costs …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli Statement on New York City Financial Plan
… funds and better-than-projected revenues are necessary to shore up reserves . The city needs to find ways to balance …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planMedicaid – Federal Funding and New York
… toward the non-federal share. More than four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion that has been … OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Byram … School District – Fixed Assets (Westchester County) The board did not approve the disposal of assets with a book value of $4,483. Auditors …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0New York City’s Uneven Recovery: Mothers in the Workforce
… slowed compared to their male counterparts (see Figure 1). This brief suggests some of the unevenness of the labor … work are less likely to benefit from recent wage growth. This may further widen the wage gap between women and men … 82 cents on the dollar for every dollar earned by men. 8 This wage gap helps explain why women are also more likely to …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceState Agencies Bulletin No. 1219
… below. (Public and Private queries cannot have identical names). If a Private query will not be needed, the user … name should remain as-is, whenever possible. Some query names may have to be modified to include the prefix and suffix, due to the 30 character limit on query names. Additional Guidelines for Renaming Private Queries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Membership Milestones for Police & Fire Retirement System (PFRS) Members
… service credit, you are covered by a non-job-related death benefit. With 5 years of service credit, you become vested and are entitled to a monthly benefit that may start as early as age 55. With 10 or more … are: Eligible to apply for a non-job-related disability benefit. Eligible for an out-of-service death benefit, if you …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersChautauqua County Asst. Treasurer Guilty in $4,100 Theft
… The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty today to stealing $4,100 in county funds, according to State … The assistant treasurer for the Chautauqua County Water and Soil District pleaded guilty today to stealing $4100 in county funds according to State …
https://www.osc.ny.gov/press/releases/2019/05/chautauqua-county-asst-treasurer-guilty-4100-theftDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… found Harper controlled all phases of the court’s cash collection process with little oversight by the two town … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… The Medicaid program is a federal, state and local government-funded program that provides a wide range of … that led to the improper payments, including flaws at the local level for updating incorrect and incomplete applicant … their Medicaid eligibility. Source of Problems The state’s Local Departments of Social Services (Local Districts) …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated … and Special Education Itinerant Teacher (SEIT) program services to children with autism between three and five years … programs such as Special Education Teacher Support Services and Early Intervention. SED has issued the RCM to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… and locally funded program that provides a wide range of medical services to those who are economically disadvantaged … claims processing. End stage renal disease (ESRD) is a medical condition in which a person has permanent kidney … payments for inpatient, durable medical equipment, clinic, child care, and transportation services; $160,759 in …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsAdministration of Tenant Complaints
… Office of Rent Administration (Office), the subject of this audit, is responsible for administering New York State’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsDisposal of Electronic Devices
… however, the Office of General Services (OGS) provides this service for many State agencies, including the Division. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesRequired Documentation
… If you file a claim: online , you may receive an email asking for … mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … decree; and Court papers. Proof of Authorization (to Claim on Owner’s Behalf) To make a claim on behalf of another …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… the Department processes more than 6 million credit card transactions annually, totaling almost $700 million, for … in place to protect the vast amount of personal and credit card data stored in the Department’s systems, maintaining … and the Department are not in compliance with the Payment Card Industry (PCI) Data Security Standards that govern the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit … Mission Alliance of Syracuse (Report 2021-S-34 ). About the Program The Office of Temporary and Disability Assistance … To determine the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Board of Cooperative Educational Services (BOCES) is an association of 16 component school districts. The … component districts educate approximately 11,700 students, is governed by a seven-member Board of Education elected by … and have taken steps to ensure that the bid process is not influenced by favoritism, extravagance, fraud or …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingLong-Term Care Ombudsman Program (2018-S-48) 90-Day Response
To determine whether the New York State Office for the Aging’s (NYSOFA) Long-Term Care (LTC) Ombudsman Program is carrying out its responsibilities under the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s48-response.pdf