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LinkNYC Program Revenues and Monitoring
… structures, otherwise known as Links, that offer free, high-speed Internet access as well as free phone service; a touchscreen tablet interface to access City …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its … State Education Law, providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on … To determine whether the costs reported by the Early Childhood Education Center ECEC on its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… an accessibility project to install elevators and make a platform comply with the Americans with Disabilities Act, Transit’s design neglected to raise the platform edge for passengers using wheelchairs. The mistake …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting … Resolution for Elected and Appointed Officials (RS2417-A)? The elected members of the board of supervisors in our county receive compensation … Elected and Appointed Officials Get answers about the standard work day and reporting resolution RS2417A that …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 92-47
… -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot assure the … local governments, and public authorities through their Cyber Incident Response Team (CIRT) is achieving the desired … and quantifiable, attainable goals, along with associated reporting mechanisms, to allow CIRT to evaluate if it is …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… System (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from … death benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat for several … as longer lifespans, and market volatility are nudging up rates,” New York State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Opinion 2007-8
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining … audit of the books and records of the fire company and, in connection with its authority over the fund raising … books and records of the fire company for audit. Also, in accordance with General Municipal Law § 209-z, any fire …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8State Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors … officials did not always have the documentation needed to process SNAP applications correctly and in a timely manner. Department officials also did not have the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… another $3 million in cost savings. About $1.8 million of the overpayments were recovered before the close of the … on New York's Medicaid program counts," DiNapoli said. "Our audits routinely catch millions of dollars in overpayments and our latest audit is no exception. The Department of Health …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider located in … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryElba Central School District – Financial Condition (2013M-240)
… Background The Elba Central School District is located in the Towns of Batavia, Byron, Elba, Oakfield, and Stafford in Genesee County. The District is governed by a Board of … budgeting practices generated approximately $2.2 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Locust Valley Water District – Budgeting (2013M-179)
… Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Newfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Hughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201Cortlandville Fire Department – Internal Controls (2014M-3)
… Department’s financial operations for the period January 1, 2012 through November 8, 2013. Background The … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3