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IX.8 Federal Grant Refunds – IX. Federal Grants
… state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of … the expenditure balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn … state appropriated funds are to be immediately documented and transmitted to the States Treasury pursuant to 121 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. Guide to … should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… average two times the benchmark rates. May have been able to reduce its natural gas costs by 40 percent or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Opinion 94-19
… BONDS AND NOTES -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) … to debt limit); (need to establish sinking fund) -- Zero Coupon Bonds (amount chargeable to debt limit); (need to … LAW -- Debt Limit (amount chargeable for zero coupon bonds); (amount chargeable for bonds sold at discount) …
https://www.osc.ny.gov/legal-opinions/opinion-94-19State Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… The state Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Westchester County Chapter NYSARC, Inc. (WARC) on its Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualDiNapoli: MTA Budget Outlook Improves
… an analysis of the MTA’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The MTA plans … needed to finish the East Side Access project and to begin new expansion projects, such as the next phase of the Second … and ridership on Metro-North Railroad is on track to set a new record in 2013. Ridership on the Long Island Rail Road is …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesCity of Troy – Budget Review (B21-5-10)
… 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to … to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … The …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Reporting of Community-Based Services Under the Transformation Reinvestment Plan (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Reporting of Community-Based … capacity at its inpatient facilities and provide services in lower-cost, more accessible community-based settings. To … OMH developed the Transformation Reinvestment Plan (Plan) in 2014. The Plan aims to rebalance the agency’s …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/reporting-community-based-services-under-transformation-reinvestment-plan-followOpinion 2010-1
… would (1) be separately appraised, (2) have a separate value ascribed to it, (3) be separately described and deeded, … to be dedicated for park or other recreational uses. You indicate that the village is considering the purchase of … residential units, the subdivision plat must show, when required by the planning board, a park or parks suitably …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0SUNY Bulletin No. SU-280
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … department of nursing, operating room, perfusion, pharmacy, physician’s assistant, radiology, respiratory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedOpinion 92-57
… -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and Penalties (by … note that the correctional facilities had their own sewer system until recently. Water and sewer service is presently …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Compliance With Payment Card Industry Standards (Follow-Up)
… Card Industry (PCI) standards and whether SUNY System Administration has provided sufficient guidance to the SUNY … schools, and the revision of contract templates by System Administration. Key Finding SUNY schools and SUNY System Administration have made significant progress in implementing …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followHyde Park Fire and Water District – Procurement (2025M-31)
… when entering into a contract to purchase a ladder truck for $1.9 million or maintain written support to demonstrate … services totaling $41,316 and did not request proposals for one professional service contract totaling $19,043, as … a separately incorporated Fire Department (Department) for $160,000. Key Recommendations Comply with competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Oversight of Homeless Shelters (Follow-Up)
… – including certain family shelters that accommodate 10 or more families and adult shelters that accommodate 20 or more individuals – require State certification. The Office … observed during this follow-up review were not as severe or numerous; however, unacceptable conditions still exist …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followComptroller DiNapoli Releases State Audits
… with the collection of payments. The system used to track outstanding penalties was incomplete and often … education provider of center- and home-based services to infants, toddlers, and preschool-age children in nine … costs consisting of salary and fringe benefits paid to the director’s husband and bonuses paid to some personnel; …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24)
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (2020-S-61)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61.pdfState Agencies Bulletin No. 1203
… Empl ID table to determine if an Empl ID was reserved for the person. If a reserved Empl ID is found for the Social Security Number associated with the New Hire … the Empl ID that was pre-assigned. See Bulletin No. 1204 for more information. Agency Actions Review the new Hire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payserv