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Opinion 2005-6
… profit and serves a laudable purpose (see, e.g., 2002 Opns St Comp No. 2002-16, p 35; 1986 Opns St Comp No. 86-70, p … Law §95; see 1980 Opns St Comp No. 80-777, unreported; 1977 Opns St Comp No. 77-1001, unreported), it is our opinion … e.g., Opn No. 80-77, supra ; Opn No. 77-1001, supra ; 1977 Opns St Comp No. 77-268, unreported; 25 Opns St Comp, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Opinion 99-10
… Term (maximum term for energy performance contracts) WORDS AND PHRASES -- "Expected Useful Life" (for purpose of the maximum term of energy performance contracts) BONDS AND NOTES -- Periods of Probable Usefulness (as distinguished … or equipment are reasonably expected to be useful and is not necessarily equated to the period of probable …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases Audits
… and did not do a complete analysis of the cost to lease or purchase the vehicles, finding one vehicle cost … over the 58 months it was leased than it would have cost to purchase. The MTA made some progress in addressing the … Transportation Authority (MTA) and its affiliated entities to develop and complete a personnel and reorganization plan …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… address. Not using periods (.) in the address. Putting the PO BOX on Address Line 1 when a PO BOX is available. Using the correct Zip+4. Error Messages … be entered in the address field. NO SUCH HOUSE NUMBER/PO BOX NUMBER Verify accuracy of the street number or PO Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… Commission (FCC) data showed Internet Service Provider (ISP) broadband connections were available to nearly all of … per month, for four years. For years two through four, the ISP can raise the price by no more than the rate of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycDiNapoli Releases Sunset Park Economic Snapshot
… of jobs and businesses, and the wages being paid in Sunset Park, Brooklyn are all growing at a rapid pace, according to … York State Comptroller Thomas P. DiNapoli. “Greater Sunset Park is undergoing an economic revival,” DiNapoli said. … across the city, growth brings new challenges. Sunset Park is a dynamic and diverse neighborhood that continues to …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotComptroller DiNapoli Releases State Audits
… officer. This reporting relationship compromises the independence of the internal audit function. As a result of … Audit Unit’s reporting relationship to help ensure its independence. Tuition Assistance Program (TAP): State …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsHigher Education – 2021 Financial Condition Report
… 297,661 students received State Tuition Assistance Program (TAP) awards, totaling $838.3 million. New York State … capita. According to the Federal Reserve, the student loan debt balance per capita in the State grew by 11.0 percent from 2016 to 2020, slower than the 13.4 percent rate of growth for the nation during …
https://www.osc.ny.gov/reports/finance/2021-fcr/higher-educationMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments, as follows: $3.7 million in overpayments for claims that were billed with incorrect information …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with the RCM requirements. For the two fiscal years ended … Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate … and Affordable Care Act in 2010, the State developed the New York State of Health (NYSOH) as a new online marketplace … To determine if the Department of Healths New York State of Health system has adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… Conservation (Department) has effective systems in place to fully and accurately accumulate State costs … bill for and collect these costs from responsible parties in a timely manner, and identify and pursue parties … (Program), also known as the State Superfund Program, in New York. The purpose of the Program is to identify, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an … the ages of three and five years. Inspire is reimbursed for these services through rates set by SED. These … Inspire reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualControls Over Cash Advance Accounts
… of cash advance accounts, which State agencies may use for petty cash, travel, and other funding needs such as … accounts with a total value of $436,090, as follows: Petty Cash (including 10 “sub-accounts”) - $185,000; Change … or report them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled in at least …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to … The New York State Office of Information Technology Services (ITS) was established in November 2012 as part of a …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSky Light Center Inc. – Supported Housing Program
… supported housing providers, such as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and provide necessary related services. Sky Light … his personal property, and rental payments for unoccupied apartments. Sky Light officials cannot account for over …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the Reimbursable Cost Manual (Manual) … an annual CFR filed with SED. The State reimburses the DoE for a portion of its payments to KTI. For the two fiscal years ended June 30, 2009, KTI claimed and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … savings, as follows: $13.6 million in potential savings for Medicaid recipients diagnosed with end stage renal …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Elmcrest Children’s Center, Inc. (Elmcrest) on its Consolidated Fiscal Report … integrated preschool classroom within its early education center. Elmcrest is authorized by SED to provide preschool … Compliance With the Reimbursable Cost Manual (2015-S-45) Center for Disability Services: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualPayroll Forms
… for instructions for completing fillable and Excel version forms. AC 873 – Extra Service Payroll Voucher ( Fillable PDF … Deposit Form Personal Privacy Protection Law Release Forms and Instructions Personal Privacy Protection Law … Law Release Form – AC 3216 Position Data Request Forms Extra Service Position Data Request Form – AC 3217 ( …
https://www.osc.ny.gov/state-agencies/payroll/forms