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Food Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfHold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up) (2025-F-27)
To determine the extent of implementation of the one recommendation included in our initial audit report, Application Review and Site Permitting for Major Renewable Energy Projects (Report 2023-S-52).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f27.pdfMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from July … Certain DME items are available to Medicaid recipients on a monthly rental basis, subject to certain limits (or … – is only available for rental and generally has no limit on the number of rental payments allowed. By comparison, …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… Comptroller Thomas P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers … Americans, and wrong for the world. That's why this broad coalition of investors is standing up and speaking out." "It … State Comptroller Thomas P DiNapoli today announced that a coalition of 11 state and local Comptrollers and Treasurers …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will … it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a … Program. Read or download the Direct Plan disclosure booklet here or go to: …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli Releases Profile of New York's Small Business Owners
… and Entrepreneurial Assistance Centers that provide training and technical assistance to small businesses. In … since March 31, 2023. Analysis Economic and Policy Insights – New York State Business Owners New York State …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-profile-new-yorks-small-business-ownersCredit Cards – Travel and Conference Expense Management
… the name of the local government or school district to pay for certain travel and conference expenses. This can be … treasurer’s office to have a credit card that can be used for large dollar travel expenses that don’t require the … airline tickets). Before credit cards can be obtained for travel purposes, they must be authorized by the governing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsXII.5 Agency Payment Preparation and Submittal – XII. Expenditures
… vouchers to the Office of the State Comptroller OSC for payment in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5-agency-payment-preparation-and-submittalDiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsOpinion 95-5
… bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge … interest on serial bonds issued to finance purchase of emergency communication system) COUNTY LAW, §§301(8), 307: … ask whether a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Facilitated Programs to Assist Small Businesses
… Objective To determine whether the New York City Department of Small Business Services (SBS) … small businesses to assist them in obtaining funding for opening, operating, and expanding their businesses. The audit … wholesale, utility, and film production industries. The New York City Businesses Solutions Capital Access program …
https://www.osc.ny.gov/state-agencies/audits/2026/04/10/facilitated-programs-assist-small-businessesBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its … To determine whether the costs and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costMama Program, LLC – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualOpinion 89-58
… authorized to provide same improvements or services) PARK DISTRICTS -- Establishment (authority to establish park district within an existing park district) TOWN LAW, §§81, 198, 202, 202-a, 220: A town … 12 or sections 81 or 220 of the Town Law may establish a park district within an existing larger park district and if …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and if not whether Empire BlueCross made overpayments on any of those claims
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored … To determine if the New York State Office for the Agings policies and …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… more than $51 million for worthy causes through check-offs on their personal income tax forms, but these funds often sit … moneys; Require administering agencies to report annually on the use of check-off funds, including the award process … more than $51 million for worthy causes through checkoffs on their personal income tax forms but these funds often sit …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causes