Search
Maternal Health (Follow-Up) 2025-F-26
To assess the extent of implementation, as of March 2026, of the one recommendation included in our initial audit report Maternal Health (2022-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f26.pdfHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… to when RESTORE funds were made available to LPAs, thereby delaying the start of projects and assistance to seniors. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsOpinion 88-72
… sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the town …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Comptroller DiNapoli Releases Municipal Audits
… No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … authorization. District officials paid 16 employees $9,127 in holiday bonus pay to which they were not entitled and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-12
… that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general … in the city's general fund constitute "moneys" within the meaning of section 9-a and may be temporarily advanced to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-12XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… becomes obsolete. PCIP enables agencies to use the Project ID in SFS to manage and report on the total cost to the overall project within one SFS Project ID, regardless of funding source. Project IDs should be … project can be for the entire project with child budgets at an appropriation / segregation level, including for both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in a timely manner and receipts for rent were not issued to apartment complex tenants. Town of Groveland – Fiscal …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… audits of the City of Johnstown , North Patchogue Fire District , Town of Rosendale and the Town of West Seneca . “In today’s fiscal climate, budget transparency … before being submitted to the treasurer. North Patchogue Fire District – Fuel Inventory and Cash Disbursements …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONTRACTS -- Contracts Not Requiring Bidding (purchase of used equipment of another municipality at auction) -- … Whether secondhand equipment of a private entity or a municipality of this State may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … was substantially amended by chapter 708 of the Laws of 1992. The bill enacted as chapter 708 was also introduced at … of statutes. Thus, in our opinion, the legislative history of section 11, as amended, clearly indicates that it …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 92-56
… his respective office or position provided by the town and county officers training school of the state of New York, or … Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; County of Onondaga v New York State Public Employment … employees and reimbursement of transportation expenses ( County of Onondaga v New York State Public Employment …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Programs revenues expenditures and changes in fund balance We also sought to determine whether Department officials have made reasonable
https://www.osc.ny.gov/state-agencies/audits/2019/08/12/report-title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balanceComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of … P DiNapoli today announced his office completed audits of the Town of Bolivar Circleville Fire District Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsOpinion 91-47
… to SCPA, §709 should not be considered a part of the probate proceedings for purposes of fixing the filing fee … Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to … do not view such an objection as being part of the probate proceeding and, accordingly, fix the filing fee …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Improper Medicaid Managed Care Payments for Durable Medical Equipment Prosthetics Orthotics and Supplies on Behalf of Recipients in Nursing Homes Report 2020S61
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andComptroller DiNapoli Releases Municipal Audits
… Village of Catskill , Town of East Fishkill , Hughsonville Fire District , Lumberland Fire Department , Village of Mastic Beach , South Farmingdale Water District and the Village of West Hampton Dunes . “In today’s fiscal climate, budget … the Village of Catskill Town of East Fishkill Hughsonville Fire District Lumberland Fire Department Village of Mastic …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 91-60
… conflicts of interest) STATE CONSTITUTION, ARTICLE V, §1; GENERAL MUNICIPAL LAW, §§33, 34, 800[3], 801, 802: In … are required by article 18 of the General Municipal Law to file annual financial disclosure forms (see General Municipal … Finance Law, §9). January 8, 1992 William R. Bridgeo, City Manager City of Canandaigua …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Recommendations Regarding the Draft Report on the Establishment of a Public Power Model for the Operation of the Long Island Power Authority (LIPA)
Section 83-n of the Legislative Law established the Legislative Commission on the Future of the Long Island Power Authority (LIPA).
https://www.osc.ny.gov/files/reports/pdf/recommendations-for-lipa-draft-report.pdfCVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdf