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Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23) 180-Day Response
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23-response.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… appropriated fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an … monitoring policies and procedures and paid six employees $2,097 in overtime wages without proper supporting … (TOV) general, TOV highway, sewer and water funds combined generated a total of $1.6 million in operating …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsXVI.4.B Tax Revenues – XVI. Financial Reporting
… received before the period during which the exchange is to occur should be reported in the liability section of the … not sufficient to meet the tax liability of the entity. Due dates will vary depending on the fiscal year of the … elects to carry back a net operating loss. Therefore, due to the uncertainty associated with measuring corporate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesCity of Long Beach – Budget Review (B17-7-9)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… been established for processing expenditures to unique vendors. The VMU will work with the New York State Business … are also able to monitor the approval of their requested vendors by using the following SFS report: New Added Vendors – Business Units can query the Statewide Vendor File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project … but are required to set up Funds Distribution to determine what charges will go through the Federal Billing Process Do … OSC cash managed projects the Contract that the Project is linked to is set to ACTIVE status. Upon cost collection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, … recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the Department of Motor Vehicles …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… The former treasurer of the Bolivar Volunteer Fire Department was charged today in the alleged theft of more … from the fire department over several years, following an investigation by State Comptroller Thomas P. DiNapoli’s … partnership with my office in bringing Mrs. Olmstead to justice." "The village of Bolivar’s Police Department, along …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsTown of Florida – Town Clerk Operations (2012M-215)
… 1, 2011, to June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of … and reports or physically secure collections, there may have been transactions that were not accounted for and … storage medium and should ensure access to collections is limited. … Town of Florida Town Clerk Operations 2012M215 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215XI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… on-line at https://www.onetonline.org to find a list of occupations.) Number of Employees: the total number …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… To determine the extent of implementation, as of April 17, 2025, of the 13 recommendations included in our initial audit … track on 11 different branches and extends from four major NYC terminals—Penn Station, Grand Central Madison, Atlantic … repairs on the on-rail equipment. As of January 1, 2025, the MofW Parts Inventory listing consisted of 10,839 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followOpinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … opportunity and flexibility for the ... towns ... of the State to manage the historic and cultural properties under …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Background Checks at Municipal Youth Programs (2012-MS-5)
… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and … who deliver their youth program services. Only the Town of Clifton Park annually screened all program personnel … resources. Two municipalities (Town of Manlius and the City of New Rochelle) only screened personnel providing …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Model Code of Ethics for Local Governments - Frequently Asked Questions
… with respect to these subjects, as well as others. Is a county’s code of ethics applicable to municipalities within … fire districts are distinct municipalities separate from a county and must, pursuant to Section 806 of the General … ethics in conformance with the General Municipal Law. If a county has established a board of ethics, and a municipality …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsDiNapoli Releases Executive Budget Report
… In his annual report assessing the proposed Executive Budget, … programs. Potential cuts or significant policy changes in Washington may have a large impact on the state’s finances …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportDiNapoli Announces State Contract and Payment Actions for May 2016
… office approved 1,636 contracts valued at $1.99 billion and approved nearly 2.2 million payments worth nearly $10.3 … billion in May. His office also rejected 176 contracts and related transactions valued at $180 million and more than … $442,000 to Goodwill Industries of Greater NY and Northern NJ Inc. Thruway Authority $21.6 million with Villager …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… of the city’s property is exempt from city and county taxes. More than half of the exempt property consists of …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsOpinion 91-34
… responsible bidder. Therefore, it would be an unreasonable construction of the bidding statute to apply it to these … Mass App Ct 349, 509 NE2d 30, involving a solicitation of bids for the printing of ballots in a state election). In … Ed 2d 94; People ex rel. Argus v Hugo , 101 Misc 481, 168 NYS 25 affd 182 App Div 904, 168 NYS 1123; see Schiavone v …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Opinion 99-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, §106(3): A town is authorized to adopt a local law that establishes a flat …
https://www.osc.ny.gov/legal-opinions/opinion-99-8