Search
Archived: Legislative Session 2019–2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 94-24
… (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a … board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town hall using such revenues, each resolution would be …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Town of Denmark – Claims Auditing (2026M-32)
… While the Board approved an abstract (list of claims) for payment each month, it did not conduct a thorough audit … represented actual and necessary expenditures and were for valid Town purposes. Because the Board did not conduct a thorough audit of claims before approving them for payment, the Town had an increased risk that it could …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Motor Vehicles (Department) adequately ensures automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes enforcement … Department of Motor Vehicles adequately ensures automotive service sales and salvage facilities are registered and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in … EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Audits
… office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. … Department of Education refers students to CCC and pays for its services using rates established by SED. For the three fiscal years ended June 30, 2018, auditors …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… drugs, which are drugs administered by health care professionals in a hospital or facility setting. A prior … one was partially implemented and one was not implemented. Homes and Community Renewal: Division of Housing and … those developments to misspend funds and fail to provide a safe and clean living environment for their residents. DHCR …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceXII.6.B Land Acquisition Payments – XII. Expenditures
… payment amounts are distributed in accordance with the OAG certification letter and the agency submitted the relevant, … or redirect payments to affected parties per the OAG certification letter, as necessary. In addition, OSC will … Title Report of Physical Inspection Release of Owner Title Search Affidavit of Title Assignment of Claim (if necessary) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each … total $125,410 charged to the Fleet Manager's travel card for the three-year audit period, $114,351 was expended to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service (Department) … the Health Network allows the hospitals to be reimbursed for special items (e.g., implants, drugs, and blood) that are … adequate policies and procedures to ensure that payments for certain special items claimed by Mather were …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followPSCH, Inc.
… that PSCH claimed on the Consolidated Fiscal Report (CFR) for the period July 1, 2012 through June 30, 2013. Background … and its expenditures up to the amount of the contract. For the year ended June 30, 2013, PSCH reported approximately … staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed $31,908 (more than half the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Step Up’s CFR for the fiscal year ended June 30, 2015 and … To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualCity of Newburgh – Budget Review (B22-6-10)
… annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s … fund balance and appropriated $587,250 of fund balance for the water fund. The water fund only has $261,871 of fund … corresponding expenditures in their 2023 adopted budget for the New York State Touring Route Program because there is …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… is adequately monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment … held 93 registered contracts (140 locations) for single adult and adult family shelters with security budgets … is adequately monitoring the security expenses at single adult and adult family homeless shelters and …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersSaranac Fire District – Board Oversight (2025M-139)
… Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. Understanding the … performing annual audits, receiving State contract pricing for purchases and auditing and approving claims. As a … that the District only incurred necessary costs and paid for goods and services that were for appropriate District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Opinion 88-48
… This opinion represents the views of the Office of the State Comptroller at the time it was … requirement for purchases of equipment by the Western Finger Lakes Solid Waste Management Authority. However, in … Whether the purchase of equipment such as trucks trailers bins and …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and included certain expenses claimed on Kennedy’s CFRs for the two fiscal years ended June 30, 2013. Background Kennedy is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manual