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Mitigation for Extreme Weather Conditions and Flooding (Follow-Up)
… Long Island to Penn Station and Grand Central Madison in Manhattan, to Atlantic Terminal in Brooklyn, and to … was to assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/mitigation-extreme-weather-conditions-and-flooding-followOpinion 91-27
… discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL … real property of the historical association necessary for the construction of a sewage treatment plant. The county … were based on our analysis of a county's home rule power under section 10(1)(i) of the Municipal Home Rule Law. …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, and … (Act) was enacted to ensure the proper management of waste tires in the State. The Department of Environmental … to specific programs, including those related to waste tires and the collection, treatment, and disposal of refuse …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-follow2023-2024 Annual Report on Audits of State Agencies and Public Authorities
… law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 through September 30 …
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authoritiesIX.9.A Transfer Authorizations – IX. Federal Grants
… Pursuant to §4 (1) of the State Finance Law, no money shall be paid … that financial resources may be transferred from one fund to another with specific statutory authorization for such … acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsXVI.4 Overview – XVI. Financial Reporting
… policies for selected specialized areas that apply to agencies in the State reporting entity, accountability for … the Office of the State Comptroller. Some policies apply to all agencies while others affect only selected agencies. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overview2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… State Comptroller from October 1 2023 through September 30 2024 …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… effectively implemented and applied the new APR DRG-based hospital inpatient payment system for Medicaid services when … implemented to provide a more equitable payment method for hospital inpatient services and to better reflect the … For instance, Medicaid paid $153,329 on a claim with hospital charges totaling $9,685 for a patient who died …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsCUNY Bulletin No. CU-509
… Purpose To notify CUNY agencies of new deduction codes for automatic Dues and Agency Shop … Electrician Electrician Electricians Helper Supervisor of Mechanics OSC Actions OSC will create new deduction codes … Electrician $29.00 Electricians Helper $29.00 Supervisor of Mechanics $13.00 Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-509-establishing-dues-and-agency-shop-fees-local-3Medicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
To determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buyin program
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, … working in the Pre-K program by tracing personnel costs to CBAs and payroll records. We found total personnel costs …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Unified Court System Bulletin No. UCS-132
… To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected Employees Judges of the … for this payment. Background The Judicial Supplemental Support Fund (date of inception November 1, 2007) provides … with up to $5,000 in payments for services and goods to support them in the performance of their judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… to perform these reviews and pursue recoveries from TPHI carriers or providers. The objective of our initial … were appropriately recovered. The audit covered the period from January 2017 through August 2021. The audit determined …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthMitchell-Lama Vacancies (Follow-Up)
… Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The … cooperative developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to … of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… and did not give rationale for the lower target, according to an audit released today by State Comptroller Thomas P. … DiNapoli. “New York’s MWBE program is vitally important to help level the playing field and give qualified companies a chance to do business with the state,” DiNapoli said. “The MTA needs …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesOpinion 91-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … REFERENDUM -- Mandatory (local law increasing term of office of city engineer) LOCAL LAWS -- Referendum … local law amending a city charter to increase the term of office of the city engineer is subject to a mandatory …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfUnclaimed Public Assistance
Sections 152-b and 360 of New York’s Social Services Law provide that any surplus funds remaining after the recovery of cost for public assistance and care shal
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/public-assistance.pdf