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Opinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for the board of assessment review for extra meeting) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-7DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… Agriculture contributed $37.6 billion to New York’s economy in 2012, an increase of more than 22 … as well as wine, apples, maple syrup and other products. “New York’s economy is still fueled by agricultural activity … and the production of food,” DiNapoli said. “Farms in New York are 98 percent family-owned, yet compete on a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyDiNapoli: Job Creation Increases for IDA Projects
… Agencies (IDAs) produced nearly 36,000 additional jobs in 2014, an increase of 18 percent from the prior year, … 2014, IDA projects reported a total of 645,010 full-time jobs, which reflects an increase of 235,888 jobs over the life of these projects, at a median cost of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsDiNapoli: Former City of Dunkirk Festivals Coordinator Indicted on Public Corruption Charges
… Coordinator. In that capacity, Rosas ran the city’s summer festival programs through the city’s local development …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-former-city-dunkirk-festivals-coordinator-indicted-public-corruption-chargesXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… from reconciliation of the PCard in the Purchasing module. Template Voucher Used for creating a template for generating vouchers with similar information, such as utility bills. The template vouchers may be copied into vouchers in order to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleElementary and Secondary Education – 2021 Financial Condition Report
… from the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), $4 billion from the Coronavirus Response and Relief Supplemental Appropriations Act (CRRSA Act), and nearly $9 billion from the American …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationAccessibility for People With Disabilities (Follow-Up)
… local governments. The 2010 ADA Standards for Accessible Design (Standards) set minimum scoping and technical … historic sites pose unique challenges due to their age and design, we found Parks’ State Historic Preservation Office …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… In 2014, OASAS entered into a 5-year (July 1, 2014 through June 30, 2019) $45.6 million contract with Palladia, Inc. … audit, which covered the period from July 1, 2015 through June 30, 2018, found that OASAS was not effectively … and program-related. For the 3 fiscal years ended June 30, 2018, Palladia claimed $2,508,682 in expenses that …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… of Health (DOH) pays managed care organizations (MCOs) a monthly premium for each enrolled Medicaid recipient and, in … health insurance (TPHI) in addition to Medicaid (e.g., Medicare Part A hospital insurance, commercial health … Medicaid providers and MCOs are required to coordinate benefits with the recipient’s TPHI for payment prior to …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthInternal Control System Components
… of Motor Vehicles’ (Department) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsAssertive Community Treatment Program
… Community Treatment (ACT) program to ensure that ACT provider teams are complying with requirements and that … more traditional mental health services. Currently, 78 ACT provider teams are licensed by the Office and operate … State to provide services for up to 5,000 recipients. ACT provider teams are required to conduct recipient assessments …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… Purpose To determine whether the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act … six constituent agencies, including the New York City Transit Authority (Transit). Transit operates the subways in … To determine whether the New York City Transit Authority Transit used the American Recovery and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsOversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Direct Placement of Children (Follow-Up)
… regarding children in direct placement is tracked in CONNECTIONS, the system of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children in New York … welfare services, such as foster care. Additionally, OCFS’ CONNECTIONS database contained numerous inaccuracies, …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followHigher Education – 2022 Financial Condition Report
… received New York State Tuition Assistance Program (TAP) awards, totaling $701.8 million. New York State also … 32,940 Excelsior scholarships totaling $137.3 million. The TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationEastport Fire District – Procurement (2025M-50)
… (Board) seek competition for the procurement of goods and services? Audit Period January 1, 2024 – December 31, … of the taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to … Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation effort is …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Middlesex Fire District – Procurement (2025M-135)
… period back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire commissioners and its officials should seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135State Comptroller DiNapoli Releases Municipal & School Audits
… same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town … the parks and recreation administration building; the animal shelter; the municipal building and the recycling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… their end date. Department of Environmental Conservation (DEC): Management of Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in establishing programs to address … established by SED. For the three fiscal years ended June 30, 2018, auditors identified $278,815 in reported costs that …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic issues with the … service costs. State Education Department: Oversight of School Fire Safety Compliance (2017-F-22) (Follow-Up) An initial audit …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits