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Purchasing and Procurement Practices
… is a not-for-profit corporation that holds the exclusive franchise rights to operate New York State’s three major … bidding purchasing policy approved by the New York State Franchise Oversight Board (FOB). NYRA’s Purchasing Policy and … FOB in 2010, specifically states that “Company employees who are entrusted to purchase goods and services are expected …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesControls Over Transportation Services and Transportation-Related Expenses
… OPWDD could take additional steps to monitor employee driving records and require training or counseling for employees with poor driving records to ensure the safety of individuals it … does not have controls in place to educate or improve driving skills for employees with frequent driver license …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program
… selection was properly documented by Homes and Community Renewal (HCR); and whether selected LPAs were properly … of several of New York State’s major housing and community renewal agencies, including the Housing Trust Fund … low-income housing. Within HTFC, the Office of Community Renewal (OCR) is responsible for administering the RESTORE …
https://www.osc.ny.gov/state-agencies/audits/2021/07/15/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsCourt-Appointed Executor of Decedent’s Estate Sentenced to Two Years in Prison for Embezzlement
Gregory Bayard was sentenced to 24 months in prison in White Plains federal court for embezzling approximately $14 million from a decedents estate for which he served as a courtappointed administrator
https://www.osc.ny.gov/press/releases/2019/10/court-appointed-executor-decedents-estate-sentenced-two-years-prison-embezzlementOpinion 91-54
… et seq ., authorizing various local governments to impose hotel or motel occupancy taxes; Public Housing Law, §110, … delegated to the municipal corporation by the Legislature (NY Const, art XVI, §1; Sonmax, Inc. v City of New York , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… “New Yorkers have contributed more than $50 million for worthy causes through check-offs on their personal income … remains unused when it should be fighting cancer, helping veterans, or recruiting firefighters and EMS volunteers,” … report found that over the previous five years, receipts for the funds reached $12 million, while expenditures were …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsOpinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Compliance With Payment Card Industry Standards
… of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … All industries that accept credit cards as a method of payment must comply with the Data Security Standards (DSS) … data. SUNY schools accept credit cards as a method of payment (e.g., for tuition, housing, and meals), and as such …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standardsComptroller DiNapoli Releases School Audits
… his office completed audits of the Dryden Central School District , New Rochelle City School District , Port Jefferson Union Free School District and the Portville Central School District . … his office completed audits of the Dryden Central School District New Rochelle City School District Port …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… $4,695 for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office … costs reported on United’s CFRs and to United’s tuition reimbursement rates. Work with United officials to help …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… In 1990, Congress created the Medicaid Drug Rebate Program (Rebate Program) to reduce state and federal expenditures for … in order to maximize rebate savings to the Medicaid program. Currently, the Department monitors drug dispensing …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careState Agencies Bulletin No. 963
… or by the Governor for military service related to the war on terror. The MOU’s also call for a recalculation of … reflected in the employee’s history will be entered in the General Comments page. The new stipend amount will be entered … about the benefit may be directed to the Department of Civil Service. Questions about this bulletin may be e-mailed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/963-extension-military-and-training-leave-benefits-and-stipendsUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the State's … if Davis Ethical Pharmacy inappropriately billed United HealthCare for prescription medications under the States …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union … their money is being spent appropriately and effectively." Auburn Enlarged City School District – Employee Compensation … P DiNapoli today announced his office completed audits of Auburn Enlarged City School District Bridgehampton Union Free …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDual Employment
… at its facilities, DOCCS sometimes allows employees to work full-time at one facility and then work additional time at another facility (referred to as extra service), or may allow them to work various percentages of their full-time or part-time …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Step Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … preschool special education itinerant teacher services to children with disabilities who are between the ages of 3 and … work performed for the Evaluations program and the professional corporation co-owned by Step Up officials. …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 29
… Program) to assist with the certification due by April 30, 2025, and provide the additional area of review for the … by April 30, 2026. For the certification due by April 30, 2025, in addition to the annual certification of internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than … system from fraud.” Williams said, “Concealing the death of a family member for personal financial gain is beyond … mother worked for the Livingston County Department of Social Services and retired in 1994. Upon her retirement, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pension