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DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… across New York to approximately 79,000 preschool children with physical, developmental and emotional … in the special education programs and $766,955 in fringe benefit costs. Auditors also found Hebrew Academy improperly … the Preschool Integrated Special Class program. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. City University of New York (CUNY): Time and Attendance Practices for Public … the issues identified in the initial report. Department of Health (DOH) Medicaid Program: Improper Fee-for-Service … that should have been covered by managed care plans. Many of the improper payments identified were for newborn-related …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92XII.6.I Paying a Non-State Employee – XII. Expenditures
… to the State. Paying non-employee travel Paying expenses for employment interviews Paying expenses of non-salaried … the Business Unit must determine whether the worker is an employee or an independent contractor. Misclassifying a … of actual expenses incurred in the performance of their official duties. For overnight travel, non-salaried Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeState Agencies Bulletin No. 826
To inform agencies of OSCs automatic processing and to introduce new Time Entry earn codes and procedures
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/826-april-1-2007-retroactive-increases-hazardous-duty-pay-overtime-mealState Comptroller DiNapoli Releases Audits
… CVS Health did not always invoice drug manufacturers for rebates, collect rebates from the manufacturers, or remit all rebate revenue … Service. As a result, Civil Service is due $2,240,798 in rebates. Office for People With Developmental Disabilities: …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only the minimum number of funds consistent with legal and operating requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingUnified Court System Bulletin No. UCS-163
… the State of New York and various negotiating units in the Unified Court System. Effective Date(s) Uniform … and Uniform Blazer Allowance Payments for employees in Negotiating Units DR, F8, S9, SR, SY and 87 will be made in a separate check dated 12/22/10. The Uniform Blazer Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andOpinion 92-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … be used to pay amounts due under a contract for the use of hydrants which serve only a zone within the district. … Concerning the permissible means of financing an expenditure to be made on behalf of a zone …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Non-Revenue Service Vehicles and On-Rail Equipment
… period from January 2018 to April 2022. Background The MTA is responsible for developing and implementing a unified mass transportation … for an inventory of 1,034 active vehicles used by 26 LIRR departments and disposed of 282 vehicles. According …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… Section Overview and Policies The purpose of this section is to emphasize awareness by State officers and employees of the requirements imposed by Advisory Opinion No. 08-04 … Ethics). The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points accumulated by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netMedicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided adequate oversight of Medicaid managed long-term care plans to ensure social … January 2019 through October 2024. About the Program Many of the State’s Medicaid recipients are enrolled in managed …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… People with disabilities in New York City face the same challenges … marking National Disability Employment Awareness Month with the Mayor’s Office for People with Disabilities. “There is a stark disparity in employment … People with disabilities in New York City face the same challenges …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesCity of Newburgh – Budget Review (B24-6-9)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2025 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless … Westhab is the single largest provider of these services in Westchester County. In order to effectively evaluate whether costs are eligible … of implementation of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followNutritional Assistance – Federal Funding and New York
… Nutrition Program for Women, Infants, and Children (WIC) The Special Supplemental Nutrition Program for Women, … were in New York City. Outside of New York City, Suffolk County had the largest number of average monthly WIC … Note: WIC Expenditure Data is not available at the county level. Source: OTDA and NYSDOH …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceCity of Yonkers – Budget Review (B22-6-5)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2022-23 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … The significant revenue and expenditure projections in the proposed budget are unreasonable. In addition, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Utilization of the Arch Street Yard and Shop Facility
… completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening of ESA; and whether the Facility is maintained and secured … from May 3, 2002 to May 23, 2017. Background As part of the MTA’s mammoth ESA project, it constructed the new …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… purchase. Regardless of the contracting method used, it is important for agencies to be diligent in ensuring … errors and/or unauthorized taxes and surcharges. It is equally important for agencies to maintain complete and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOversight of Contract Expenditures of Bowery Residents’ Committee
… whether the New York City Department of Homeless Services is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported … of the New York City Department of Social Services (DSS), is the agency responsible for providing transitional housing …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committee