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Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… Central School District (District) officials ensured credit card and purchase card charges were properly approved, … Key Findings District officials did not ensure that all credit card and purchase card charges were properly approved … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Medicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesWage Subsidy and Transitional Employment Programs
… The federal Temporary Assistance for Needy Families (TANF) program provides assistance and work opportunities to … to develop and implement their own welfare programs. The TANF block grant program requires New York State to engage …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsOpinion 2002-9
… volunteer workers) VOLUNTEERS -- Use of (to assist at recycling center) STATE CONSTITUTION, ARTICLE VIII, §1; … in providing services in connection with the town's recycling program. The town may, however, in accordance with … services in connection with the operation of the town's recycling center and pay the individuals consideration for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9DiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… audit of companies’ practices related to racial equity. The proposals were filed at Chipotle Mexican Grill , … to ensuring the companies we invest in address racial equity. Research shows that ensuring equal treatment and … ensure corporate America addresses concerns about racial equity in their operations, while also holding companies …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsOpinion 97-24
… by members of the "auxiliary" of an incorporated fire company located within a fire district) GENERAL MUNICIPAL … of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not participate in a … award program established for the members of the fire company unless they have been approved as members of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Comptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… A pair of siblings has pleaded guilty to stealing $90,000 in Emergency Rental Assistance Program (ERAP) funds to which they were not entitled, New York Comptroller Thomas … Mahtani and her brother, Denesh Melwani, pleaded guilty to grand larceny in the second degree and will pay full …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… many students in New York, but not enough is being done to make sure they are getting the information and support … the problem are available and prioritize mental health instruction and outreach among school districts so students … and, during the pandemic, gave school districts further instruction about the importance of checking on students’ …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million active and … The New York State Health Insurance Program administered by the State Department of …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programPandemic Planning and Care for Vulnerable Populations
… has developed its own Emergency Management Operations Protocol (EMOP), which applies to all OPWDD-operated and/or …
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsOpinion 2001-13
… a recreation area, and to charge a fee for the use of such road. You indicate that each year approximately 75,000-80,000 vehicles travel this road to reach the recreation area, and that the money collected from tolls would be used to replace this road. You also indicate that certain persons would be exempt …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 2007-1
… NY 584, 589; 2 Antieau, Municipal Corporation Law, §32.04[1][b]; 1992 Opns St Comp No. 92-33, p 84). Generally, … , 286 App Div 597, 146 NYS2d 113 mot for lv granted 1 NY2d 641, mot to withdraw app granted 1 NY2d 919, 154 NYS2d … for public work (see, e.g., 1998 Opns St Comp No. 98-1, p 1; 33 Opns St Comp, 1977, p 164). Certain types of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 93-28
… highway-railroad crossings where the service life of the project is at least ten years or for any other highway … except debt service (see Highway Law, §§10-c[5]; L 1993, ch 53 [1993-94 Aid to Localities Budget, pp 230-231]; L 1993, ch 56, §§2-4, 13, 14; L 1993, ch 57, §§199, 200). Highway …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli: Strong Growth for Local Sales Tax Collections Halfway Into 2018
… across New York grew 6 percent in the first six months of 2018, according to a report released today by State … in the state since 2010 and the fourth consecutive period of strengthening collections. By comparison, growth during the first half of 2017 was 3.3 percent and during the first six months of …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-strong-growth-local-sales-tax-collections-halfway-2018Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset … may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Food Metrics Implementation
… General Services (OGS) is properly tracking and reporting New York State food purchases in compliance with the State … Law is to assist State agencies with the procurement of New York food products in part by providing information to … farm and agricultural businesses through the purchase of New York State food products, defined as products that are …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesDiNapoli Releases October State Cash Report
… our dependence on non-recurring resources.” Total All Funds receipts through Oct. 31 increased 5 percent, or … income tax (PIT) collections in April. Spending from All Funds through the first seven months of the fiscal year … The cash report focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportMedicaid Program – Managed Long Term Care Premium Rate Setting
… the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set Managed Long … The New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… care premiums were paid on behalf of recipients with duplicate Client Identification Numbers. The audit covered … one different CIN assigned to them (herein referred to as “duplicate CINs”) during the time they are in receipt of … appropriate claim payments. When an individual is assigned duplicate CINs, each with its own record of eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identification