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Opinion 97-10
… General Municipal Law, §109-b[1][d], as added by L 1991, ch 413, §35). The 1994 amendment to section 109-b, however, … Executive Department, McKinney's 1994 Session Laws of New York, p 2658, at 2661). Accordingly, it is clear that … 1984 Opns St Comp No. 84-7, p 8; see gen., Warren's Weed, New York Real Property, Vol 1, Part 2, "Buildings"; 14 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-97-10DiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year … that let workers telecommute. While the gross city product is expected to decline by only 0.6 percent in 2020 as a … at the highest pre-pandemic level since December 1992 and is well behind the national unemployment rate of 6.3 percent. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… of this audit was to determine whether the Department of Health (Department) made improper fee-for-service (FFS) … MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical … that operates a statewide enrollment center for public health insurance programs. Enrollment information is …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansVII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Statewide Financial System (SFS) after a deposit is made to the State’s General Checking Account (GCA). The following types of cash receipts should be … for deposits not related to a customer AR Item in SFS. Joint custody deposits must receive final approval in SFS by …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewCUNY Bulletin No. CU-605
… Purpose To provide agency instructions for processing the December … Local 237, provides for a uniform allowance payment to eligible employees. Article III, Section 12, of the … Association, provides for a uniform allowance payment to eligible employees. In addition, a revised memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentStreet Construction-Related Permits (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit report, … the extent of implementation, as of March 6, 2025, of the nine recommendations included in our initial audit report. … identified in the initial report. Of the initial report’s nine recommendations, two were implemented, six were …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followAmerican Academy of Pediatrics, District II
… Purpose In conjunction with our Investigations Unit, we examined select payments the … In conjunction with our Investigations Unit we examined select payments the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiOversight of Critical Foster Care Program Requirements (Follow-Up)
… voluntary agencies (VAs) and local Departments of Social Services (counties). These entities administer the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followState Agencies Bulletin No. 1953
… the State Comptroller (OSC). Affected Employees Employees who appear on the Control-D Report NPAY752 (Social Security … may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN … or “ Other SSN ”: Send a notification letter to employees who appear on the NPAY752 with this reason requesting that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 88-45
… to the following terms and conditions. Under the proposed plan, the bank would agree to make funds available to the … on any payment date. Although the bank has referred to its plan as "a simple line of credit", it has also advised the … only by the terms stated in that section, the use of the term "line of credit" would, in any event, be improper. …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Compliance With Outcome Reporting Requirements
… (ESD) meets legal and regulatory requirements to report on the outcomes of its programs and initiatives, and whether the resulting reports are complete and timely. The audit covers from April 1, 2012 through September 30, … ESD meets legal and regulatory requirements to report on the outcomes of its programs and initiatives and wheth …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… that was used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit field. Business Units can use the Copy From Source Document … the purchase order number in the Purchase Order Number field. Bulkload Business Units cannot currently receive …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderControls Over Selected Expenditures (Follow-Up)
… directly reimbursing State-licensed providers for forensic rape examination (FRE) services. The FRE Direct Reimbursement …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followOperational Advisory No. 2
… State Expenditures based on the last modified date on the voucher. This is an effort to clean up vouchers prior to … to the following schedule: Last Modified Prior To: Voucher Deletion Begins : July 1, 2013 October 01, 2013 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesDisposal of Electronic Devices
… devices (laptops, desktop computers, tablets, cameras, cell phones, and a printer) ready for disposal through OGS' … prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable … drive and cameras also contained retrievable data, and the cell phones had not been programmed back to their original …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesOversight of Nurse Hiring and Retention (Follow-Up)
… (Report 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a … provides essential inpatient, outpatient, and home-based services to more than 1 million New York City residents … care hospitals, 6 diagnostics and treatment centers, and 5 nursing homes. As of December 20, 2019, Health and Hospitals …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… Timothy Gregg, the former Provisional Supervisor of Facilities for the Hempstead School District, pleaded … Islip to access device fraud in connection with his misuse of a school district credit card. The plea was entered before … up to 20 years in prison, as well as forfeiture and a fine of up to $250,000. State Comptroller Thomas P. DiNapoli, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraudOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… Assistance (OTDA) made to recipients during the period October 2014 through March 2016. Background OTDA administers … Key Findings OTDA processed 105 SSP payments totaling $6,870 to 14 State employees who were ineligible to receive … limits. As a result of our findings, OTDA determined the daily file from the SSA contained incorrect income …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to … SSP payments to deceased individuals. Work with the Office of Unclaimed Funds (OUF) to recover any funds … of New York State Supplemental Program SSP Payments the Office of Temporary and Disabili …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… transferred to the Department’s eMedNY system for payment of deductibles and coinsurance. The intent of the … may still submit these claims directly to eMedNY for payment (i.e., self-report Medicare data). In these situations, the claims bypass the payment controls enforced by the crossover system. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emedny