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Opinion 98-1
… LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General Municipal Law, §99-r, a county, by direct … services, which the county provides pursuant to the Social Services Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 89-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not provide for recall elections of elected … petition, filed pursuant to Municipal Home Rule Law, §37, to amend a city charter to provide for recall elections. …
https://www.osc.ny.gov/legal-opinions/opinion-89-31Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December 31, 2018. … programs that are operated by local governments and not-for-profit providers (providers) that assist New Yorkers with their mental health needs. OMH provides funding for these programs to counties, which then contract with the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incOpinion 99-11
… CONSTITUTIONAL LAW -- Gifts and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- Appropriations and … PUBLIC OFFICERS AND EMPLOYEES -- Award Program (authority to provide framed bond as token of appreciation to retiring …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Licensing and Monitoring of Proprietary Schools
… are required to submit various financial documentation, which the Bureau reviews to ascertain schools’ financial … constituted by the Occupational Educational Data Survey (OEDS). The OEDS is included in each school’s catalog, … school, including records they are required to maintain on site, at least once every licensure period. If the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for … Health Law and Department of Health (DOH) regulations. 3 We determined 207 of the 567 (37 percent) water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department … We identified $428,958 in rebate revenue that is due to Civil Service for rebate-eligible claims in the … December 31, 2018. CVS Health agreed Civil Service is due the additional rebates. CVS Health also agreed to remove …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueContract Participation of Minority- and Women-Owned Business Enterprises
… Purpose To determine whether Westchester County Health Care … women-owned business enterprise goals, is making an effort to reach these goals, and is accurately reporting these …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Amityville Union Free School District , Chester Union Free School District , Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… cuts. These challenges could limit the city’s potential revenue upside and make it harder to continue to fund recent … Since June 2024, over $3.4 billion in city-generated revenue has been added to FY 2025 and another $3.1 billion is forecast for FY 2026. The …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesOversight of Adult Protective Services Programs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in … needs (e.g., food, shelter, clothing, medical care); need protection from abuse, neglect, financial exploitation, … adults were protected and received the services they need. While OCFS established processes, as well as policies …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District of New York and … for his actions. My office will continue to work with law enforcement across the State to protect unclaimed funds …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleMedicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates … of Health (Department) administers the Medicaid program in New York State. Medicaid provides a wide range of medical …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-andEDSS - Contract Reporter Exemption Request Help
… to enter to create a new Contract Reporter Exemption Request (CRER)? The required fields will be denoted with an … Providing additional documents helps further support your request. (For example, a price list to support your price …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpDiNapoli: Safeway Supermarkets Commit to Sustainable Palm Oil
… New York State Comptroller Thomas P. DiNapoli today announced … that Safeway Inc. (NYSE: SWY) — the second largest grocery chain in the U.S. — has agreed to give preference to … and operational damage to companies in the supply chain. DiNapoli’s agreement was applauded by the Rainforest …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-safeway-supermarkets-commit-sustainable-palm-oilXI-A.1.A Separation of Duties – XI-A. Purchasing
… or subunits of an organization. For example, one employee at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper at a specific price. A second employee would receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… after an audit found it had incorrectly paid contractors for transportation management services it shouldn't have, … important service and these changes will save millions of dollars," DiNapoli said. "The state Department of Health … these problems, and my office will continue to monitor for overpayments and abuse in the Medicaid system." The …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsBusiness Services Center Shared Services
… Services Center has improved the consistency, efficiency, and effectiveness of the administrative transactions that it … State’s 2012-13 budget, at the suggestion of the Spending and Government Efficiency (SAGE) Commission, established the … a centralized office for processing Human Resources (HR) and Finance transactions that are common across State …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesDiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her household expenses, State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theft