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Opinion 92-16
… since the rental payments would provide a pecuniary benefit to the officer, he or she would have an interest in …
https://www.osc.ny.gov/legal-opinions/opinion-92-16State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… 11 of whom were classified as a level-2 or a level-3 sex offender. Auditors reviewed the medical records of 13 of the … if an MCO finds out the recipient is a registered sex offender, the MCO merely does not pay for the services when … Improve DOH’s eMedNY computer system controls to apply sex offender status in the processing of certain claims and …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… power to fix. As the MTA strives to improve the system for riders and overhaul its operations, we hope it takes a … part of the AWO process. It is also required to document “lessons learned” for each AWO. The six projects contained a … hold the meetings without the contractor. In addition, no “lessons learned” were documented for 18 of 29 AWOs. The ones …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysCapital Asset Management (Follow-Up)
… Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … accepted accounting principles, as required by Law. SFS AM is used by State agency managers to effectively budget, … According to OGS officials, 55 State agencies use SFS AM and are required to report their capital assets to OGS. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followOversight of Language Access Services
… of Health and Mental Hygiene (DOHMH) is New York City’s (NYC or City) public health agency. DOHMH’s mission is to … DOHMH’s work because hundreds of languages are spoken in NYC. The 2023 American Community Survey conducted by the U.S. Census Bureau estimated over 1.7 million NYC residents speak hundreds of languages and have Limited …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesState Comptroller DiNapoli Releases Audits
… General (OMIG) contracted with Health Management Systems, Inc. (a Gainwell Technologies company [Gainwell]), to perform … providers from the Medicaid program and was reviewing the ownership status of the remaining provider. Homes and Community Renewal – Division of Housing and …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
To determine if the Department of States Division of Cemeteries sufficiently monitors notforprofit cemetery corporations to ensure fiscal stability and adequate facility maintenance
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceSelected Aspects of Incident Intake and Investigation
… blank fields for significant dates, including the date the incident was reported or when a finding was made. Such errors …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOversight of the Pesticide Reporting Law
… has value for alternative purposes, such as developing pest control strategies and monitoring the impact of pesticides on …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawState Comptroller DiNapoli Releases Audits
… and Markets: Oversight of Industrial Hemp (2018-S-32) The department’s program has rapidly expanded … that were paid using a rate period that was not in effect on the date of the service. New York State Health Insurance … Social Services: Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up) …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… account has a negative balance for over 30 days. If no payment is made in the next 30 days, the account is canceled … agency during this time, it continued to collect overdue payment through its in-house customer service employees. … employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesState Comptroller DiNapoli Releases Audits
… and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3) An … of New York and New Jersey (PANYNJ): Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information Management Department … to follow state guidelines and safeguards to protect the community and stop wasting public funds.” Stony Brook University Hospital is a major public academic and regional medical …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesComptroller DiNapoli Releases School Audits
… – Electronic Transfers (Westchester County) The board does not have written policies, procedures or resolutions to … controls to ensure the accrual and use of leave time were recorded accurately. True North Rochester … but the school does not have a firm agreement detailing what services are included. The absence of a clear and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0DiNapoli: State Pays Drug Treatment Center Nearly $4 Million for Ineligible Expenses
… able to collect $3.9 million in ineligible payments due to the processing of invalid claims and inadequate oversight by the state Office of Alcoholism and Substance Abuse Services … were claimed and spent on ineligible costs. Officials from the Office of Alcoholism and Substance Abuse Services must …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-state-pays-drug-treatment-center-nearly-4-million-ineligible-expensesOpinion 90-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … employees) VILLAGE LAW, §4-400(1)(c), (h): In the absence of the village mayor at a village board meeting, the deputy … Whether under the Village Law in the absence of the village mayor at the meeting of the village board of …
https://www.osc.ny.gov/legal-opinions/opinion-90-33DiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… two NYU programs, State Comptroller Thomas P. DiNapoli and Manhattan District Attorney Alvin L. Bragg Jr. announced … said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… in Madison County Court. He is due back in court on Dec. 2. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… by Mid Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) … Reimbursable Cost Manual (Manual). The audit included all expenses claimed on Mid Island’s CFR for the fiscal year … Ensure that costs reported on future CFRs comply with all Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual