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League for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfReporting of Billboard Income (Follow-Up) (2015-F-17), 30-Day Response
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17-response.pdfReporting of Billboard Income (Follow-Up) (2015-F-17)
We have followed up on the actions taken by New York City Department of Finance officials to implement the recommendations contained in our prior audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15f17.pdfDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on ADAPT’s CFR for the fiscal year ended June 30, 2015, and included certain … the two fiscal years ended June 30, 2014. Background ADAPT is a New York City-based not-for-profit organization … Setting preschool special education service to children with disabilities who are between the ages of three and five …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualFormer Fire Co. Treasurer Admits Stealing $24K
… crimes. DiNapoli’s office partnered with Ontario County Sheriff Philip C. Povero and Ontario County District Attorney … "Thanks to my auditors and investigators, working with Sheriff Philip Povero and District Attorney James Ritts, …
https://www.osc.ny.gov/press/releases/2019/02/former-fire-co-treasurer-admits-stealing-24kCayuga County – Court and Trust Funds (2024-C&T-5)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through June … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Medicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … 2024, and certain claims outside this period when trends in the claims were observed that warranted follow-up. About …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Unified Court System Bulletin No. UCS-345
… Law, and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the salaries … Pay Period 19C, paychecks dated 12/18/2024, each Judge and Justice must be placed on a Leave of Absence in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesGenesee County – Court and Trust Funds (2024-C&T-7)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Opinion 90-55
… We reached this conclusion based, in part, on the case of Pease v Colucci , 59 AD2d 233, 399 NYS2d 519, in … wages upon obtaining mandatory retirement age. As is the case with firefighters under section 207-a, it has been held … in Opn No. 88-27, supra , applies equally in the case of village police officers and that a village which …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Medicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit covered the … eMedNY processed almost 249 million claims, resulting in payments to providers of nearly $50.6 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Opinion 90-53
… the governing body of a municipal corporation may contract with private parties for the performance of only those of its … as ministerial. A municipal corporation may not contract with a private party for services involving the performance … discretionary functions. Thus, a village may not contract with a private party to perform the function of assessing …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 88-79
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) … Concerning the use of program income derived from an Urban Development Action …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Chenango County – Court and Trust Funds (2025-C&T-2)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2SUNY Bulletin No. SU-362
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2024 Increase to Location Pay and Location Mid-Hudson Pay and provide … and Location Mid-Hudson Pay. Effective Dates: The increase to Location Pay and Location Mid-Hudson Pay will be paid with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… of $663,209 after pleading guilty to grand larceny for orchestrating a $3.5 million, 6-year fraud relating to … stole,” DiNapoli said. “I thank District Attorney Bragg for his partnership in the investigation and in bringing her to justice.” “Cindy Tappe has now been sentenced for diverting funds that were intended to benefit students …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudPutnam County – Court and Trust Funds (2024-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through … a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2