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Monitoring of Select Programs (2020-S-47)
To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored and the older New York population is adequately served.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s47.pdfAFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29) 180-Day Response
To determine whether current State Education Department (Department) career and technical education (CTE) activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29-response.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66)
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66.pdfOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… DiNapoli’s office began an audit of the village in 2022 and found the 55-year-old Stone had been running the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceState Agencies Bulletin No. 1935
… the Employee Record Number in which the payment was made. Tax Information These monies are taxable income subject to … Form W-2. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersOpinion 88-45
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … corporations are not authorized by the Local Finance Law to borrow by the establishment of a line of credit with a … may incur debt (Local Finance Law, §176.00; N.Y.P.I.R.G. v City of Buffalo , 130 Misc 2d 448, 453, 496 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and … a town improvement district and current assessments also have been raised and appropriated for the purpose, the debt …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … students increased sharply as schools transitioned back to in-person learning after the COVID-19 pandemic subsided and … While the public health emergency remained in effect, many school districts implemented restrictions preventing …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolOpinion 2000-21
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment of (joint fire district when village is within two towns) TOWNS -- Fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … the appointed (interim) justice took over, 48 tickets have been adjudicated and closed, including 32 of the former … facilities not registered with the county that should have been remitting occupancy tax. Auditors also found that …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOverview – XI. Procurement and Contract Management
… Quick Contracting is intended to significantly lessen the time it takes for the Office of the State Comptroller (OSC) to audit and approve competitive procurements, where adequate competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual … of required audit work; $43,405 in non-mandated fringe benefits that were not in compliance with RCM requirements, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Canarsie Childhood … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Handicapped … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Liberty Resources, … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manual2021 Annual Receipts and Disbursements History of the Oil Spill Fund
Breakdown of receipts and disbursements from April 1, 1978 to the end of the last fiscal year.
https://www.osc.ny.gov/files/about/pdf/oil-spill-receipts-disbursements-2021.pdf