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Adoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing … and affordable housing. DiNapoli’s report examines three categories of housing insecurity: high housing costs; … Almost three million New York households are dealing with housing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestOpinion 89-54
… area. Subdivision 8 of section 209-q provides that the cost of constructing such an improvement shall, as the town … If the town board determines that some or all of the cost of an improvement is to be borne by the area of the town outside of any villages, that portion of the cost to be borne by the area of the town outside of any …
https://www.osc.ny.gov/legal-opinions/opinion-89-54State Agencies Bulletin No. 434
… where the employee is currently or most recently employed. No deductions will be taken and there will be no direct deposit for these separate checks. As these monies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservTown of Alden – Town Clerk/Tax Collector (2024M-106)
… and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 … tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106DiNapoli: New York City's Budget Outlook Improves
… New York City’s budget outlook for Fiscal Year (FY) 2025, but funding for education and social services remain … immigration reform.” The city’s Preliminary FY 2025 budget and January Financial Plan enabled the city to … (adjusted for prepayments), close its $7.1 billion FY 2025 budget gap, and reduce its out-year gaps. The January …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-new-york-citys-budget-outlook-improvesIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… and Strengthening Families Act, which requires the screening of children within the child welfare system for … adequate services, such as safe housing and medical, mental health, legal, educational, and/or vocational assistance. Key …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkResponsible Workforce Management Policy and Principles
The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdfTown of Lewis – Records and Reports (2025M-17)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… or deduction from beginning fund balance using residual equity transfer code 8019 in the Analysis of Fund Balance … Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsDiNapoli: MTA’s Subway Station Repair List Is Growing
… subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than the … in New York City’s subway stations, fewer stations in good condition, and ever-increasing rider aggravation," … condition from 1.0 to 5.0. Under 3.0 is considered in good repair and 3.0 and over are worn or damaged. Serious …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growing2019 Annual Audit
… totaling more than $4.28 million as part of our daily audit. In addition, we identified 917 product code errors … (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible format and TPA subcontracts, as …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditOpinion 92-10
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (unclaimed redemption payments on bearer serial bonds) BONDS AND NOTES -- Redemption (disposition of unclaimed moneys representing amounts paid on matured bearer …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Cost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as these courts … explore consolidation of justice courts, when practicable. In these cases, towns and villages should consider … relevant issues. Consolidation Process for Justice Courts in Villages If a village has its own justice court, the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… Purpose To determine the extent of implementation of the three … in our initial audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits … whether the Department was correctly paying claims for services to Medicaid recipients who also have health …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… released today by State Comptroller Thomas P. DiNapoli. By the end of audit fieldwork, about $2.1 million of the overpayments were recovered. "My auditors continue to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsDiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… Comptroller Thomas P. DiNapoli with United States Attorney Richard S. Hartunian and Andrew W. Vale, Special Agent in … before the public good. I thank United States Attorney Richard Hartunian, Attorney General Eric Schneiderman and the …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsDiNapoli: Local Law Enforcement Agencies Agree to Improve Sex Offender Monitoring
… information such as the offender’s name, age, exact address, employment address, photograph and physical … Saratoga, St. Lawrence, Steuben and Warren counties; city police departments in Buffalo, Mount Vernon, Ogdensburg, … examined (53 percent). Auditors found that the city of Mount Vernon did not investigate why a level 3 …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-local-law-enforcement-agencies-agree-improve-sex-offender-monitoringDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion … from 2022, largely influenced by growth in New York City sales taxes, according to a report released today by State Comptroller Thomas P. DiNapoli. “Growth in local sales tax collections statewide moderated in 2023, following …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023