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Opinion 89-45
… of appeals be paid by a fixed annual amount for specified services plus a designated hourly rate for specified additional services. You ask whether a town may pay an attorney employed … of appeals a fixed annual amount for certain specified services plus an hourly fee for services in connection with …
https://www.osc.ny.gov/legal-opinions/opinion-89-45DiNapoli: State Needs to Improve Oversight of Child Care Grants
… Relief Supplemental Appropriations Act provided federal grants that OCFS administered locally. "In response to the … impact of the pandemic on the child care sector, federal grants provided essential funding to keep facilities open and … the federal government to support child care stabilization grants for which child care providers could apply. OCFS …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-needs-improve-oversight-child-care-grantsState Agencies Bulletin No. 1598
… a Correct History. Agency will enter Correct History to change the retire row (RET) on the employee’s Job History to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1598-terminating-retirement-plans-active-employees-prior-job-action-retireChenango Valley Central School District -- Budget Review (B19-4-2)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget … The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26VI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this publication) is a classic internal control activity. It is also a control activity that is not always conducted effectively. In order …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… 2016 through December 31, 2016, we determined 42 claims (47 percent of the 90 claims sampled) totaling $28,731 were …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report released … revenue source for local governments, making up 43 percent of revenues in 2018. In 2012, the state implemented a 2 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… properly assess the physical and mental health of youth at intake as physical altercations, illegal drug use, and … DiNapoli’s audit recommended that OCFS ensure intake assessments are completed and done on time, that staff …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesThe Film and Television Production Industry in New York State, March 2010
The film and television production industry plays an important role in the economy of New York State, but states across the nation and certain Canadian province
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-film-tv-industry-nys-2010.pdfState Comptroller DiNapoli Statement on Death of Robert Slaughter
… "My heart goes out to Congresswoman Slaughter and her family as … My heart goes out to Congresswoman Slaughter and her family as …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-dinapoli-statement-death-robert-slaughterResidents of Long-Term Care Facilities Lacking Access to Advocates
… resource for the elderly and persons with disabilities who live in long-term care (LTC) facilities. Among their duties, … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesREACH Academy Charter School - Cash Disbursements (2019M-130)
… Determine if cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not appointed a … properly approved prior to payment, supported or accounted for in a timely manner. School officials are using debit … Determine if cash disbursements were properly accounted for supported and approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130DiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… were about 450,000 active professional nursing licenses – in the titles of licensed practical nurse, registered … nurse, clinical nurse specialist, and nurse practitioner – in New York state. Individuals can hold more than one … licensed professionals, including nurses, each year. In addition to exceeding time frames for "priority 1" case …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… Authority has undertaken to fix the issues we identified.” In 2024, Thruway reported $1 billion in toll and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… Authority of New York and New Jersey (PANYNJ), according to an audit released today by State Comptroller Thomas P. … Act says that people with disabilities should be able to participate in the same day-to-day activities as everyone else, but the Port Authority is …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing enough to protect construction workers on … accidents, injuries and fatalities. “Construction is key to New York City’s economy, but as the sector recovers … with some of its conclusions. The agency’s full response is available in the audit. Audit New York City Department of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyOperational Advisory No. 34
… ability to create new activities using the “Project Guide” in the SFS. When adding a new activity that is related to a … of the Project Guide to ensure accurate Federal billing in the SFS. The following SFS Job Aids can assist with this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/34-linking-new-project-activity-existing-federal-customer-contractState Agencies Bulletin No. 297
… increase. Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 79, 87, and … are not to be increased if an employee has an increase in annual salary. Agencies must change the dues amount if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/297-csea-dues-and-agency-shop-fee-increase-deduction-codes-201-and-212