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IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… Buildings include any roofed structure used for permanent or temporary shelter of persons, animals, … buildings. Buildings include any roofed structure used for permanent or temporary shelter of persons, animals, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… provided critical financial support to New York City Health and Hospitals (H+H), but reliable funding and timely … government sources is needed to keep the largest municipal health system in the country in good fiscal health, according … provided critical financial support to New York City Health and Hospitals but reliable funding and timely payments …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careOpinion 94-18
… for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- Gifts and Loans (transfer … real property for nominal consideration to not-for-profit corporation) REAL PROPERTY -- Conveyances Generally … in incorporation of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that, except as otherwise expressly provided by the State Legislature or by a local law adopted prior to … authorized, under such rules and regulations as the [state hospital review and planning] council may authorize, to …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… vehicles, according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s audit examined compliance with state regulations in six counties – Cortland, Erie, … mother of one of her friends, crashed in Manhattan. State regulations require county probation departments to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededMonitoring of Construction Management (Follow-Up)
… and minority-and women-owned business enterprise (MWBE), small business, and subcontracting goals. OGS selects … Law, State agencies are required to establish goals for MWBE participation in their contracts. Accordingly, … and construction management contracts contain specific MWBE utilization goals and related requirements. To count …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMedicaid Program – Managed Long Term Care Premium Rate Setting
… April 1, 2013 to March 31, 2014. Background The New York State Medicaid program is a federal, state, and locally funded program that provides a wide range … and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingValley Stream Central High School District – Capital Assets (2025M-16)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Southwestern Central School District – Claims Audit (2025M-34)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… and account for all of the District’s capital assets. As a result, the District has an increased risk that its capital … and account for all of the Districts capital assets As a result the District has an increased risk that its capital …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… June 1, 2023 – July 10, 2025 Understanding the Audit Area When a BOCES does not properly monitor and manage technology … are ultimately paid for by component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is responsible for Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Cato – Supervisor’s Records and Reports (2025M-141)
… incomplete and inaccurate. Furthermore, the Supervisor’s payroll records were inaccurate because he did not perform an adequate payroll certification, including reviewing supporting …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on United’s CFRs for the three fiscal years ended June 30, 2014. Background … for staff food, $4,285 for utilities, $3,392 in cell phone expenses, $2,781 for staff gifts, and $2,194 for office … documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualManagement of Internal Controls
… the required disclosure of business relationships and related financial transactions for two Board Directors. FRMC … to disclose Board of Director business relationships and related financial transactions that are pertinent to the … to maintain the Accounting Procedures Manual. Other Related Audit/Report of Interest Fuller Road Management …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. The audit covered the period from … Empire paid claims for special items according to the provisions of the agreements between Empire and its mem …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April 1, 2008 through … are also entitled to health care benefits through the VA. While it is a veteran's choice to use a VA health care … benefits through the VA. As part of the State's Medicaid eligibility process, veterans must be identified and referred …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsCompliance With Freedom of Information Law Requirements
… About the Program CDTA was created in 1970 by the New York State Legislature. Today, CDTA is the premier mobility … and paratransit services. Article 6 of the New York State Public Officers Law provides for public access to … The statute, generally referred to as FOIL, applies to any State agency, public authority, and local government entity, …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsLicensing and Monitoring of Proprietary Schools (Follow-Up)
… language. The New York State Education Law (Law) requires all non-degree-granting proprietary schools to be licensed by …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followSUNY Maritime College Review of PCard Transactions and TCard Expenses
… Purpose We examined select purchases made on State-issued Procurement and Travel credit cards, along with … Citibank-VISA PCard Guidelines and the Office of the State Comptroller (OSC) Travel Manual guidelines. Background … and services that are within the guidelines of New York State’s Procurement Card program. The cardholder’s supervisor …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expenses