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Opinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. BONDS AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were … System the amount to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… today announced the arrests of three contractors for conspiring to defraud the state of over $200,000 by submitting false invoices over a two year period for HVAC equipment, supplies and labor. “These vendors … caught and punished. I thank Attorney General Schneiderman for his continued work as part of our joint task force to …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or … of the six recommendations included in our initial audit report Improper Payments for Services Related to Ordering …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noDiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… receipts totaled $79.8 billion through the third quarter of State Fiscal Year (SFY) 2022-23, exceeding the latest projections from the Division of the Budget’s (DOB) Mid-Year Update to the State Financial … through December,” DiNapoli said. “However, concerns of an economic downturn and a cloudy revenue picture continue …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… school-related stress due to COVID-19. The Centers for Disease Control and Prevention reported that in 2020, mental …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … recommendations, and we will continue to provide guidance for a more transparent financial account of the city’s … adequate policies and procedures, lacking formal guidance for interim financial reporting, budget transfers and fund …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of … that let workers telecommute. While the gross city product is expected to decline by only 0.6 percent in 2020 as a … New York City is projecting a $34 billion surplus for city fiscal year FY …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal … by Transaction Type" published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The purpose of this Chapter is to explain the procedures for contracts purchase orders …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewState Agencies Bulletin No. 1857
… Purpose The purpose of this bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social Security Administration (SSA) system through … nonresident alien employees. To ensure this requirement is met prior to the generation of 2020 Form W-2 Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1857-verification-employees-social-security-number-ssn-and-name-be-reportedTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up)
… included in our initial audit report Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund … Environmental Protection Agency established an operating permit program (Program) under Title V of the federal Clean … sources subject to the Program must obtain an operating permit and pay annual fees established by the Act. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/title-v-operating-permit-program-revenues-expenditures-and-changes-fund-balance-eightSmall Businesses and the Economic Recovery: Work in Progress
… the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small businesses report facing new challenges with hiring difficulties and with supply chains. Nevertheless, one in five small … of the nation and the negative impacts on small businesses with less than 500 employees persist …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressHomeless Services Housing Needs Assessment (2021-S-23) 180-Day Response
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23-response.pdfIssue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfHomeless Services Housing Needs Assessment (2021-S-23)
To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent housing.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s23.pdfRural New York: Challenges and Opportunities
This report focuses on the challenges commonly faced by rural New Yorkers. Ten rural counties—Allegany, Chenango, Delaware, Essex, Greene, Hamilton, Lewis, Schuyler, Sullivan, and Wyoming—were selected as representative of rural New York.
https://www.osc.ny.gov/files/reports/pdf/challenges-faced-by-rural-new-york.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfDownsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdf