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Opinion 2002-8
… district; (2) no improvement may have been constructed or service provided for the district at any time since the … that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 89-2
… that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … competitive bidding when they purchase goods, supplies and services under joint contracts and arrangements entered into pursuant to Public Health Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… Suffolk and Wayne. “Individuals who attempt to operate a vehicle while under the influence or try to tamper with their … on or after Aug. 15, 2010, must install an IID in any vehicle they own or operate for a certain period of time as a condition of their sentence. The IID connects to the vehicle’s ignition system and prevents the vehicle from …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededOpinion 2001-3
… funds for general village purposes. 1 February 22, 2001 Donald H. Myers, Mayor Village of Moravia 1 For informational …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… in questionable costs that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that … services through OMH and the New York City Department of Health and Mental Hygiene (DOHMH) to individuals who have … claimed costs totaling over $848,000. "The Office of Mental Health is not fulfilling its responsibility to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerMonitoring of Construction Management (Follow-Up)
… included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … through the provision of architectural, engineering, and construction management services for buildings statewide. One … To achieve that mission, OGS operates the Design & Construction Group (D&C), which provides State agency clients …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMedicaid Program – Managed Long Term Care Premium Rate Setting
… Purpose To determine whether managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set … To determine whether managed care organizations provided the Department of Health with …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
The Board and District officials did not properly manage the Districts fund balance The Board appropriated surplus fund balance in part because it adopted budgets that annually overestimated appropriations by an average of $13 million 9 percent per year or a cumulative total of approximately
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSouthwestern Central School District – Claims Audit (2025M-34)
… 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … District purpose, when an inadequate audit of claims is performed, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a useful life of … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Valley Stream Central High School District – Capital Assets (2025M-16)
… Stream Central High School District (District) officials properly monitor, account for and dispose of capital assets? Audit Period July 1, 2022 – … was $3.2 million. Audit Summary District officials did not properly monitor, account for and dispose of capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Steuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… Audit Period June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and manage technology … including MiFi (portable, battery-powered routers that create a local Wi-Fi network for Internet-enabled devices …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Cato – Supervisor’s Records and Reports (2025M-141)
… adequate oversight. The lack of oversight resulted in errors and deficiencies in the Town’s accounting records remaining undetected and … These errors and deficiencies included $348,817 in receipts and $744,572 in disbursements that were not …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141Employee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… an employee can have in PayServ. They are A (Active), L (Leave of Absence), P (Leave with Pay), T (Terminated), R … and the agency must change the Reason that was used for that particular action, the agency must return the … must use the applicable Reason Code to ensure that OSC can apply any benefits or salary considerations the employee may …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community Services, Inc. … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebates
… Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesManagement of Internal Controls
… and the UAlbany Foundation are equal founding members in the mission of FRMC. FRMC has an unpaid Board of Directors … of assets. FRMC has reported that, since its creation in 1993, about $14 billion of public and private investment has been made in facilities and programs of the CNSE. According to FRMC, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… provisions of the agreements between Empire and its member hospitals. The audit covered the period from January 1, 2012 … in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to additional payments for special …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-through