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Constitutional Amendment
… – Relates to excluding certain indebtedness for the construction of sewage facilities in determining … Text Status … Relates to excluding certain indebtedness for the construction of sewage facilities in determining …
https://www.osc.ny.gov/legislation/constitutional-amendmentVeterans Day Message from State Comptroller DiNapoli
… On Tuesday, we honor the men and women who have bravely … must remember the sacrifices countless Americans have made on our behalf, putting their lives on the line and leaving … brave individuals. Our soldiers have risked everything for the sake of democracy and to protect the American way of …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliBrewster Central School District - Professional Services (2019M-235)
… whether the District procured professional services in accordance with Board policies and applicable statutory … whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town … to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify … tax payments received from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Seneca Falls - Procurement (2018M-143)
… Objective Determine if goods and services were procured in accordance with the Town’s procurement policy and … action. … Determine if goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Town of Rushford - Procurement (2020M-43)
… Determine whether goods and services were procured in accordance with the Town’s procurement policy and … … Determine whether goods and services were procured in accordance with the Towns procurement policy and …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Constitutional Amendment
… to excluding certain indebtedness for the construction of sewage facilities in determining current local debt … to excluding certain indebtedness for the construction of sewage facilities in determining current local debt …
https://www.osc.ny.gov/legislation/constitutional-amendment-0XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… General capital assets should be classified in the appropriate account code to indicate the type of fixed … Computer Software-Intangible 10-12 years Construction in Progress no depreciation Infrastructure 20-75 years A … 09/16/2023 … General capital assets should be classified in the appropriate account code to indicate the type of fixed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency (Follow-Up)
… York State, 13,002 live in areas outside of New York City (NYC). Counties throughout the State utilize hotels and motels … to local Social Services Districts (SSDs) and to the NYC Department of Homeless Services, but remains responsible … and county health offices across the State, excluding NYC, which are responsible for permitting and inspecting …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residency-followV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingComptroller DiNapoli Releases Municipal Audits
… (Monroe County) The town board did not audit claims prior to approval for payment during fiscal years 2012 and … counties audited use available historical and programmatic knowledge to determine if Child Protective Services program …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… to State Comptroller Thomas P. DiNapoli’s annual report on the performance of New York City’s securities industry. … were a 55.8% drop from the previous year, but they were on par with pre-pandemic performance when annual profits … was $497,420 in 2022, which was the second highest on record after 2021’s peak of $516,520 ($548,040 when …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022City of Long Beach – Budget Review (B24-7-4)
… the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the … fiscal year are reasonable. Background The City, located in Nassau County, has been authorized to issue debt not to … tax levy increase within the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
To determine whether project owners are receiving Rural Rental Assistance Program RRAP payments only for eligible units and are properly maintaining the units for which they receive RRAP payments and whether the Housing Trust Fund Corporation HTFC is engaging in adequate outreach activities
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfOpinion 92-21
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … pending cases brought under the Vehicle and Traffic Law which have never been prosecuted, the town or village is not … pay the ten dollar fee fixed by section 99-l for each case dismissed in situations when the dismissals are, as …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Report 2022-S-35 ). About the Program The … and Essential Plan coverage. The audit covered the period from January 2017 through November 2022. The audit found … Key Recommendation DOH officials are requested, but not required, to provide information about any actions planned to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followXI-A.1.A Separation of Duties – XI-A. Purchasing
… According to the Standards for Internal Control in New York State Government , separation of duties is a basic … these key functions helps ensure the agency orders what it needs, gets what was ordered, and only pays for the correct goods for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesDiNapoli: State Tax Receipts Higher Than Updated Projections Through the First Half of the Year
… $51.5 billion through the first six months of State Fiscal Year (SFY) 2023-24, $1.7 billion higher than estimates … year,” DiNapoli said. “Continued job gains, wage growth, and easing inflation were all contributing factors to …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-state-tax-receipts-higher-updated-projections-through-first-half-year