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DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… rates and recover millions, but more needs to be done. My office is working with SED to account for every dollar and …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsState Comptroller DiNapoli Releases Audits
… Authority (MTA): Homeless Outreach Program at the Long Island Rail Road (LIRR) (2018-S-35) The LIRR entered …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… released in January 2018 found the commission received data such as complaints and unusual incidents regarding … and $65,950 in other than personal service costs. SUNY Maritime College: Review of Procurement Card (PCard) … Cruise ship. Department of Transportation (DOT): Welcome Center and Rest Area Planning and Implementation (2017-S-25) …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Year-End Accomplishments
… for such areas as tax refunds, unemployment benefits, workers compensation benefits and more. Processed $15 billion …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Policy References: GASB Codification Section 1300 – Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further divided into fund types. A fund type is the grouping of all funds of … New York State has three broad fund categories that are further divided into fund types …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingUnified Court System Bulletin No. UCS-163
… Purpose To explain OSC’s automatic processing of Uniform Allowance … and 87 Background Uniform and Equipment Allowance Payments to eligible employees are authorized under Chapter 276 of the … Military Training Stipend ( MTS ). Agencies should refer to the Bi-annual uniform allowance memorandum issued by UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-163-december-2010-unified-court-system-ucs-uniform-allowance-andOpinion 92-2
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use general fire district funds to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use general … to be made on behalf of a zone established within a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… or employee authorized to make purchases on behalf of his or her State agency - generally by use of a State-issued … decision of the State officer or employee in performing his or her State duties and responsibilities. Consequently, … in substantial conflict with the proper discharge of his or her duties in the public interest. For example, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netMedicaid Program – Oversight of Social Adult Day Care Programs
… Service Plan. In December 2021, DOH utilized the site name and address provided in network submissions by MLTC plans and assigned a site ID to each to create the HCBS Sites and Contracts … Database (Database). This tool allows DOH to monitor SADC site compliance with the Final Rule by documenting when …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsCity of Newburgh – Budget Review (B24-6-9)
… in its 2025 adopted budget for the New York State Touring Route Program because there is no assurance the State will … year. Review the estimates for New York State Touring Route Program revenue and expenditures and amend as …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9City of Yonkers – Budget Review (B22-6-5)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … revenue, such as appropriated fund balance, one-time State funding, one-time Federal funding and sale of property, … at least $7.4 million. Relies on $12 million of additional State aid for services and expenses, which may not be …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5Utilization of the Arch Street Yard and Shop Facility
… Transportation Authority (MTA) – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was … the Metropolitan Transportation Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… allow the public to contact them at no cost. The Office of General Services (OGS) negotiated statewide Comprehensive … Services (CTS) contracts , which offer agencies a variety of telecommunication services, including toll-free service. Under these contracts, vendors charge for time of connection plus applicable taxes and surcharges. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesOversight of Contract Expenditures of Bowery Residents’ Committee
… (BRC) to ensure reported costs are allowable, supported, and program related. The audit covered the period from July … the agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/oversight-contract-expenditures-bowery-residents-committeePublic Authorities – 2022 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $20 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws … for the use of debit cards including a requirement for authorization prior to the use of the card. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Watervliet City School District – Payroll and Claims Processing (2013M-4)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll and claims processing … Background The Watervliet City School District is located in the City of Watervliet in Albany County. The District is … at retirement for 17.5 vacation days to which he was not entitled and a former employee was entitled to an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Middlebury – Purchasing (2013M-212)
… price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain … in the area and noted that the Town paid reasonable prices for these items. Key Recommendations Monitor for …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184