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Compliance With Payment Card Industry Standards (Follow-Up) (2017-F-24)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With Payment Card Industry Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f24.pdfCitywide Payment Services and Standards – Controls Over Payments (2022-N-2)
To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n2.pdfMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… sexual dysfunction and erectile dysfunction drugs, procedures, and supplies, and whether controls are in … Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 89-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … issued in book-entry form, which are registered in the name of the village, under the "Treasury Direct" program. … Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-42VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts … are required on all deposits in SFS: Business Unit Department Code Fund Code Account Code: Deposits using …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewOpinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 91-38
… upon the proper return of all the additional sets. If a non bidder properly returns all sets of the plans and … must be returned by a city to unsuccessful bidders and non bidders. General Municipal Law, §102 provides that, … a certified check or other security in accordance with the requirements contained in the plans and specifications or in …
https://www.osc.ny.gov/legal-opinions/opinion-91-38State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … officials did not always report laboratory testing results to all parties or within the required time periods … and did not notify staff, parents and/or guardians of the results in writing, as required. Finally, officials posted …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0New York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… Legislative bill S.7352/A.09823 was signed into law on Dec. 17. The … long-term view of the impact that spending decisions have on their finances. “Through our audits and fiscal profiles of …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningOpinion 2002-17
… opinion. PUBLIC CONTRACTS -- Award (of prime contract to construction manager) -- Coordination of Work (by … prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as construction manager to act …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… the Economic Development Law requires publication of grant opportunities. To comply with these publication requirements, … of Economic Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in the State Register will also constitute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesVendor Responsibility Review Process
… information, see How to Conduct a Responsibility Review. What must be filed For each contract, the State contracting … see How to Make a Responsibility Determination. What happens after filing Our office will review the Vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… over 25 pounds and rechargeable vehicle batteries. Recycling in New York is managed by Call2Recycle (C2R), a non-profit program funded by the rechargeable battery and portable … collection bins, pays for shipping and sorting and selects recycling facilities, so there are no public costs or public …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… must be held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public … the city of Mount Vernon’s Board of Water Supply to pay law firms for the personal defense of former Mount Vernon Mayor …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentAttorney General James and Comptroller DiNapoli Announce Guilty Verdict of Former Mount Vernon Government Official in $365,000 Corruption Scheme
… York, and will be prosecuted to the fullest extent of the law,” said Attorney General James. “My office is committed to … from the City of Mount Vernon Board of Water Supply to pay law firms for the personal defense of former Mount Vernon Mayor …
https://www.osc.ny.gov/press/releases/2019/12/attorney-general-james-and-comptroller-dinapoli-announce-guilty-verdict-former-mount-vernonUnified Court System Bulletin No. UCS-314
… SD Communications Workers of America 02/15/2023 DR Court Officers Benevolent Association of Nassau County … Court Officers Association 12/09/2022 SY New York State Supreme Court Officers Association 12/01/2022 S9 New York … Criteria Employees who meet the following criteria on the ratification date of their respective union are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-314-2023-judicial-ratification-bonus-all-bargaining-units-ratifiedCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater … the Manager also purchased food totaling $100 for a District teacher to serve at a different private non-District event. Both of these …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Opinion 89-36
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … for a specific improvement, where the authority to issue obligations for the capital improvement would be subject to …
https://www.osc.ny.gov/legal-opinions/opinion-89-36XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… in excess of fifteen thousand dollars. Under the law, grants, SFL Article XI-B contracts, intergovernmental … willfully violated the prohibitions against impermissible contacts or certain ethics provisions, or failed to timely … of General Services (OGS) website at: https://ogs.ny.gov/acpl 1 SFL §139-j(1)(b) defines “article of procurement” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-act