Search
DiNapoli Releases August State Cash Report
… the fiscal year were $102.6 million over the Executive’s revised projections released in August, they remain more than …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-august-state-cash-reportOpinion 88-48
… in furtherance of the corporate purposes of the Authority and that the Authority has a rational basis for choosing a … the purchase of equipment such as trucks, trailers, bins and containers to be used in connection with a recycling … Waste Management Authority ("the Authority") was created and is governed by title 30 of article 8 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-88-48Opinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-16DiNapoli: Town of Altona Official Misused $23,500
… The former bookkeeper in the town of Altona in Clinton County altered cash receipts in … The former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500XII.8 Overview – XII. Expenditures
… OVERVIEW AND POLICIES Business Units create vouchers in the Accounts Payable module in the Statewide Financial System (SFS) to (a) pay vendors that … stages: A Business Unit creates and approves a voucher. The voucher is routed to the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… Objective To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its … Block Association, Inc. (CAMBA) to ensure reported costs are allowable, supported, and program-related. The audit … To determine whether the New York City Department of Homeless Services DHS is …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueImplementation of Suicide Prevention Task Force Recommendations
… groups, people with disabilities, LBGTQ+ populations, and youth. Between 2018 and 2021, suicide rates increased among non-Hispanic Black or African American populations ages 10-24 (36.6% increase) and ages …
https://www.osc.ny.gov/state-agencies/audits/2025/12/16/implementation-suicide-prevention-task-force-recommendationsOversight and Enforcement of the Rechargeable Battery Law
… The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts in the State. Article … impact on the environment; however, it only covers the recycling of limited rechargeable batteries weighing less …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawMedicaid Program – Claims Processing Activity April 1, 2021 Through September 30, 2021
… Objective To determine whether the Department of Health’s (Department) … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from April … than $38 billion. The claims are processed and paid in weekly cycles, which averaged about 4.7 million claims and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-claims-processing-activity-april-1-2021-through-september-30-2021Project Tracking Systems and Economic Assistance Program Evaluations
… economic development programs. Its mission is to promote a vigorous and growing State economy; encourage business … to Dynamics was completed in early 2019. ESD budgeted $2.9 million for the implementation and support of Dynamics, and … mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … we identified; remind hospitals to use the proper ICD procedure code that represents the duration of time the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… Objective To determine whether the Department of Health’s (Department’s) eMedNY system reasonably ensured … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period from October 2021 … To determine whether the Department of Healths Departments eMedNY system …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Empire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not, … To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthLocal Government Ethics
… – A.8505 (Thiele) – Relates to conflicts of interest of municipal officers and employees, codes of ethics and boards … expressly permitted by article 18 of the General Municipal Law. Memo Bill Text Status … Relates to conflicts of interest of municipal officers and employees codes of ethics and boards …
https://www.osc.ny.gov/legislation/local-government-ethics-1Otsego County – Court and Trust Funds (2025-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 … The purpose of our review was to determine whether Otsego …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Opinion 90-35
… Corporation Law, §10.31; cf . Swift v Mayor , 83 NY 528; Jones v City of Binghamton , 26 AD2d 710, 271 NYS2d 507, affd …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … village may establish a reserve fund to accumulate monies for the non-insured expenses. Municipal corporations are … Whether the village may establish a reserve fund to accumulate monies …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8State Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… for all New Yorkers. I look forward to working with Mayor de Blasio, the Speaker and all the new members of the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transfer journal entries specifically authorized in statue. In addition, OSC BSAO reviews and approves operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfers