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Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… (through eMedNY, its claims processing and payment system) for services rendered to Medicaid recipients. Under …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followNew GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli Releases Report on State Spending to Implement Raise the Age Law
… in capital appropriations, $48 million has been spent on projects to improve existing facilities or build new … through SFY 2025. In the aggregate, amounts counties have been approved to spend have been consistently below the level of annual …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-report-state-spending-implement-raise-age-lawDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… but is not limited to agency revenue collection accounts, cash advance accounts, custodial accounts (e.g. inmate funds, … bank (deposits in transit); Unrecorded bank charges and credits; or Recording errors. Agencies must reconcile the … the: Beginning balance; Total receipts, disbursements, and ending balance for all sole custody accounts within each fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 97-25
… Municipal Law provides that no municipal officer or employee shall: receive, or enter into any agreement, express … any municipal agency of which he is an officer, member or employee In addition to any other penalties provided by law, …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2007-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … functions when the chief is unavailable, serving in effect as “acting chief.” You further indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 88-16
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY SHERIFF -- … above, the above example did not take into account the effect of poundage on the allocation of the amount withheld …
https://www.osc.ny.gov/legal-opinions/opinion-88-16XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… NY 11802 3 PO Box 9037 Hicksville, NY 11802 HEAP 4 300 Erie Boulevard West, C-1 CAS Syracuse, NY 13202 3. … NY 11802 HEAP 4 National Grid c/o Payment Processing 300 Erie Blvd W C-1 CAS Syracuse, NY 13202 Non-Utility …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Contract and Payment Actions in March
… LLC for overhead sign replacements and repairs in New York City. $4.6 million with Commander Electric, Inc. for … & Anello P.C. for legal services and fees related to the U.S. Attorney's investigation of the Buffalo Billion Project …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchDiNapoli Announces State Contract and Payment Actions for August 2015
… Orange and Westchester counties. $23.9 million with Halmar International LLC for design and construction work on eight … Regional Technology Development Centers. New York State Gaming Commission $10.4 million to eleven counties for …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-announces-state-contract-and-payment-actions-august-2015DiNapoli: Special Education Providers Shortchanging Special Needs Children
… education providers play a crucial role in our education system, but some unscrupulous contractors have taken advantage of lax oversight to game the system, ripoff children and taxpayers, and line their own …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenState Comptroller DiNapoli Releases Audits
… June 30, 2015, Step Up reported approximately $7.4 million in reimbursable costs for the SED preschool cost-based program. Auditors identified $810,382 in reported costs that did not comply with requirements. … use of more than 1 million buildings and construction sites in the city, including sidewalk sheds (sheds) – …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Opinion 98-13
… authorizes the town board to appropriate money raised by tax or otherwise to equip and maintain such library or to … §57.07(1) provides that a town may appropriate, raise by tax and expend money for historical purposes. It is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-13DiNapoli Announces State Contract and Payment Actions for February 2017
… development and investigations. $3,000 to Roemer Wallens Gold & Mineaux LLP for outside counsel for independent …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Upstate Transportation Authorities Suffer Revenue Plunge
… NFTA and RGRTA; Public Authorities Reporting Information System (PARIS) Figure 2: State Regional Transportation … annually in the Public Authorities Reporting Information System (PARIS). 2 If a State public authority suffers an …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation and Finance (DTF). As State tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOversight of Direct Placement of Children
… About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising … in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New York State. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors … “There are nearly 2 million seniors in the city and many have trouble preparing their own meals. The city’s Department … home-delivered meals to senior citizens who rely on this critical service.” In fiscal year 2020, DFTA reported …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… agencies in executing and reporting on procurement and payment activities. Vendor Classifications SECTION OVERVIEW … vendors that qualify as small businesses under the State’s prompt payment legislation have the certification “Small … OGS01 SDVOB 17-B Svc Disabled Veteran Owned Bus - Exec Law Art 17-B Vendors designated by OGS as Service-Disabled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-information