Search

DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs

… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed to fully … most of its programs to determine if they are boosting the state’s economy and promoting promised job and business …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programs

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

… The claims/deputy claims auditor: approves vouchers and invoices submitted to the … and that payment is for proper district purposes. The auditor must report directly to the board and serve at the board’s pleasure. Hiring a claims auditor You are not required to hire a claims/deputy claims …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor

Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)

… at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and … assurance that employees report time worked accurately on their time cards. Although the Board has adopted a policy …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology

Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes

… Objective To determine whether Medicaid managed care organizations inappropriately paid for durable medical … are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations …

https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipment

IX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants

… and Customer Contracts under their own agency PCBU Use the Commitment Control Module in SFS to budget for Federal … Grant Projects Split costs manually on source transactions against an award for Federal and State share if applicable, … Upon billing, these transactions will create temporary bills that will then get approved systematically by SFS, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agencies

Oversight of Adult Care Facilities

… adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … with age, disabilities, or other factors. They fill a need for individuals who need assistance but at a less intensive … York State. The Department of Health (DOH) is responsible for the oversight of adult care facilities, primarily through …

https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilities

State Agencies Bulletin No. 1529

… Purpose To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit Effective Date(s) … To provide Agencies with general guidance on the services and processes of the Bureau of State Payroll …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tips

Opinion 90-50

… (approval of Department of Transportation contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE … funds. This is in reply to your inquiry regarding the legal requirements municipalities must satisfy when the New … Law, what the Comptroller should receive to satisfy the legal requirements of this provision of the Highway Law. …

https://www.osc.ny.gov/legal-opinions/opinion-90-50

Opinion 88-38

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … of clerks, no clerk shall charge or collect a fee from the state, or an agency or officer thereof, for any service …

https://www.osc.ny.gov/legal-opinions/opinion-88-38

Opinion 94-29

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … of support, it is required to obtain assignments to the State and to such district of support rights of each …

https://www.osc.ny.gov/legal-opinions/opinion-94-29

Parking Structures (2017-MS-3)

… Cities of Buffalo [pdf] , Ithaca [pdf] , Rochester [pdf] , Syracuse [pdf] and White Plains [pdf] . Purpose of Audit The … Findings These local governments have varying processes in place to inspect and monitor their parking structures. … within the last 10 years. Buffalo, Ithaca, Rochester, Syracuse and White Plains also have elevators with …

https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3

County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)

… do not receive inappropriate social welfare and other government-funded benefit payments for the period January 1, 2011, to … incarceration. Several programs have laws that restrict program eligibility for inmates. Unemployment Insurance (UI) …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1

Opinion 88-8

… from voting not an exception) GENERAL MUNICIPAL LAW, §§800(3)(c),(d), 801(1); TOWN LAW, §176(4-a): A fire district … contracts. Article 18 of the General Municipal Law (§§800, et seq .) contains provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in …

https://www.osc.ny.gov/legal-opinions/opinion-88-8

DiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill

… and compliance with New York's returnable container deposit law to recover all the funds the state is entitled to from bottlers and beverage distributors, according to an audit released today by State Comptroller Thomas P. … and compliance with New Yorks returnable container deposit law to recover all the funds the state is entitled to …

https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-bill

Start Saving for Retirement

… far into the future but the steps you take now to save for retirement can make a huge difference when that day … of Your Post-Retirement Income Not sure how much you’ll need to save for retirement? It’s helpful to look at the … during retirement, helping ensure that you’ll be able to do the things you want to do. It can also provide peace of …

https://www.osc.ny.gov/retirement/members/saving-for-retirement

Oversight of Child Protective Services (Follow-Up)

… included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …

https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-follow

Beacon City School District – Claims Auditing (2016M-20)

… Purpose of Audit The purpose of our audit was to examine the claims audit function for the … Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20

Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2012 through May 31, 2014. Background The Village of Coxsackie is located in the Town of Coxsackie in Greene … Village of Coxsackie Financial Condition and Water and Sewer Fund …

https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountability