Search
Monitoring of Select Programs
… for EISEP or CSE services, the client is placed on a wait list. AAAs report Unmet Need (based on wait list data) to NYSOFA as part of their annual on-site … Living Feasibility Study by NYSOFA identified long wait lists for services as an area of concern among …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsOpinion 89-19
… St Comp No. 88-38, p 75). You suggest, however, that the commissioner of the local department of social services … of the State Department of Social Services and the State Commissioner of Social Services (N.Y. Const, art XVII, §1; … ask, therefore, whether as an agent of the State, a county commissioner of social services would qualify for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-19DiNapoli: Health Care Jobs Grow Across New York
… in New York provided nearly $71 billion in wages, with an average annual wage of $57,200 in 2017. With 7.2 percent of … In many regions, the health care industry paid out higher average annual wages than the rest of the private sector. In the North Country, average annual wages in health care were more than 50 percent …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-health-care-jobs-grow-across-new-yorkSelected Financial Management Practices
… Purpose To determine whether the New York State Olympic Regional Development Authority (ORDA) has established adequate controls over the following financial management functions: cash and grant … payroll, and financial planning and budgeting. The audit covers from April 1, 2010, through September 26, …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… statute to support the establishment and funding of shared service functions or other specifically identified efficiency … (all caps in the budget bill and level 2 of the KK_SW_PROG tree), are freely interchangeable without restriction. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitSecurity Over Critical Systems (2025-S-25)
To determine whether NHT’s access controls and vulnerability management over critical systems are sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s25.pdfSecurity Over Critical Systems (Follow-Up) (2025-F-5)
To determine whether security over Hudson River–Black River Regulating District’s critical systems was sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-25f5.pdfSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfOpinion 95-1
… in the opinion. COMMUNITY DEVELOPMENT AGENCIES -- Officers and Employees (municipality's responsibility to pay health … Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among …
https://www.osc.ny.gov/legal-opinions/opinion-95-1Effectiveness of Cost Containment Initiatives
… overseeing and maintaining the Thruway, a 570-mile tolled highway system that includes eight major bridges and … segments of the Thruway and its bridges are over 60 years old and are nearing the last stages of their projected useful … sections of the Thruway and its bridges are over 60 years old and are at or nearing the end of their projected useful …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… during the physical exam of an alleged sexual assault victim. The victim has the right to choose whether to report the incident … kit released by the hospital for forensic testing. Once a victim provides consent, the investigating law enforcement …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
New York State Comptroller Thomas P DiNapoli announced the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for stealing nearly $60000 from the village
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsOpinion 89-38
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a … the school district will purchase insurance to provide for payments to the surviving spouses of those retired school …
https://www.osc.ny.gov/legal-opinions/opinion-89-38DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… management coordination left people living in group homes at risk during the onset of the COVID-19 pandemic, … residential programs from March 2020 to April 2022. “Group homes are supposed to offer people with developmental … guidance to the vast majority of their certified group homes. Inconsistent emergency management coordination and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicOpinion 89-45
… devoted thereto must be properly documented before any payment is approved. Also, where possible, payment should be made pursuant to the payroll method to …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… plea today stands as a warning for those who attempt to cheat taxpayers and exploit gaps in oversight. I’d like to …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… increases in the fees the OTB Corporations have to pay racetracks to simulcast races – as much as 300 percent. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014XI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… Name, the Procurement Record identification number (PR ID) assigned by OSC, and the Reporting Code for the … each contract submitted to OSC and should identify the PR ID and Reporting Code in the "Description" field when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordFare Evasion (Follow-Up)
… and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of public bus service throughout New York City as well as the Staten …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followXI-A.2 Purchase Requisitions – XI-A. Purchasing
… and Transaction Preparation: Requisitioners should follow Office of General Services’ (OGS) Procurement Guidelines when … source the purchase requisition to a purchase order (PO), and then select the VAR as the vendor on the PO, 2) create a PO without a requisition and select the VAR …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies