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New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, New York City Department of … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan Daytop Village, …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… required to physically sign a PO prior to sending it to a vendor. Instead, POs created and approved in the SFS will … must identify and record a classification for each vendor added to the Statewide Vendor File. This … When an agency uses a one-time email address, an email notification is sent to the vendor. Vendors are responsible …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… in other unacceptable insurance practices face possible sanctions, such as exclusion or termination from the Medicaid … Department of Health: Medicaid Managed Care Organization Fraud and Abuse Detection ( 2014-S-51 ) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersBooks and Rattles, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) … (Manual). The audit included all expenses claimed on Books and Rattles’ CFR for the fiscal year ended June 30, … To determine whether the costs reported by Books and Rattles Inc Books and Rattles on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/01/03/books-and-rattles-inc-compliance-reimbursable-cost-manualSafety of Seized Dogs
… Markets Law (Law) empowers the Department to set standards for the humane care of seized dogs and inspect municipal dog … licenses are required to establish and maintain a shelter for dogs or to contract for those services. Municipalities are also required to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… were over-allocated to the SED programs; and $11,264 in consulting expenses in which the supporting documentation did …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualControls Over Vehicle Use and Transportation-Related Expenses
… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … documentation and information obtained through April 2021. About the Program The Department’s mission is to ensure … to monitor service costs and are likely not receiving best pricing for services. The Department does little to hold …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can benefit … on the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69DiNapoli: $246,900 Average Bonus on Wall Street, Up 6% in 2025
… industry bonus pool reached a record $49.2 billion in 2025, up 9% from the previous year, while the average bonus rose 6% to $246,900, according to New York State Comptroller Thomas P. DiNapoli’s annual estimate. The increases reflect a …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-246900-average-bonus-on-wall-street-up-6-percent-in-2025Opinion 98 - 19
… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) …
https://www.osc.ny.gov/legal-opinions/opinion-98-19IX.6.D HHS Payment Management System – IX. Federal Grants
… Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management System (PMS) that … For those state agencies that must receive permission to draw funds prior to submitting an actual drawdown request, OSC BSAO will draw funds after the agency receives permission and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… information as possible about the goods or services being paid. Process and Document Preparation: Online Business Units … description field to describe the goods and services being paid for and being as descriptive as possible. using the … information as possible about the goods or services being paid. For example, if a Business Unit is paying for both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsAwarding and Oversight of Statewide Interoperable Communications Grants
… of Interest New York State Homes and Community Renewal: Low-Income Housing Trust Fund Program ( 2013-S-32 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, … and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in … To determine if the Department of Transportation DOT has policies procedures …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… and application problems hampering it, but renters living in public housing have not yet received funds from it … the most for any county in the state. The funds have assisted about 190,000 households citywide as of June 2023. …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Comptroller DiNapoli Releases Audits
… to support claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not properly safeguard and … Town of Lockport – Asphalt Millings Inventory (Niagara County) The superintendent did not properly monitor and … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsNutritional Assistance – Federal Funding and New York
… Supplemental Nutrition Assistance Program (SNAP) SNAP provides food … budget and help them afford nutritious food. In January 2025 , nearly 3 million New Yorkers received $655.9 million of SNAP benefits for the month and approximately $7.35 billion total benefits in Federal Fiscal Year (FFY) …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/nutritional-assistanceUnified Court System Bulletin No. UCS-274
… SY New York State Court Clerks Association S9 Civil Service Employees Association 87 Management/Confidential 86 … Criteria Employees with an active Additional Pay record for any of the following earnings codes on or after … Earnings amount for the following earnings codes will be updated on the existing row with the April 2019 rate provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andOpinion 94-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT … GENERAL MUNICIPAL LAW, §§980-j, 980-l: Charges imposed on behalf of a town business improvement district are under … bidding requirements. You ask whether the charges imposed on behalf of a business improvement district may be turned …
https://www.osc.ny.gov/legal-opinions/opinion-94-22