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Opinion 2001-14
… motivated by the prospect of financial gain to either party to the transaction, and noted that municipalities are …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 98-10
… and miscellaneous expenditures (see DuBois v Town of New Paltz , 35 NY2d 617, 369 NYS2d 506). In addition, as …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… “Today, America mourns the loss of one of its greatest writers … Today America mourns the loss of one of its greatest writers …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… beyond, but today's victory is truly historic and worthy of celebration." …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… under a five-year revenue contract with Parks that started in August 2010. The contract terms required Tri-State to … remittances. Key Findings We found that Tri-State did not comply with all contract requirements, such as hours of … monitoring system. Such monitoring should include (but not be limited to): periodic site visits to the location …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Medicaid claims processing and payment system (eMedNY). The eMedNY system relies on accurate and timely information from … timely Medicaid eligibility and enrollment information to eMedNY and, if it did not, to determine the corresponding …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfOversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfOpinion 96-1
… State Comptroller approval in Adirondack Park) MUNICIPAL FUNDS -- Capital Reserve Fund (necessity for State … certain fire districts within the Adirondack Park provide funds for the purchase of real property may, however, be … Law, §6-g governs the establishment of capital reserve funds by fire districts and the expenditure of moneys …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 2000-3
… must be filed with the State Comptroller on or about the date of publication (Town Law, §§193[1][b][1]; 209-d[2]). It …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3II.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures … . The SFS provides budgetary reports which allow DOB to monitor expenditures and disbursements against appropriations … Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of … employees and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click … Personal Service expenditures are the various forms of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceDual Employment
… by UCS require non-judicial employees to obtain in writing prior to engaging in any outside employment. Such employment may not interfere with the employee's job responsibilities or … are followed. Develop a standardized writing that can be submitted to the Chief Administrator of the Courts to …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentQuality of Internal Control Certifications (Follow-Up)
… Purpose In 2012, we conducted a series of audits at 12 State agencies … to determine the degree of implementation by each agency in submitting their 2013-14 Internal Control Certifications … of the seven common recommendations included in our series of reports. Background Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followDisposal of Electronic Devices
… policies and procedures were followed and found only one device that contained readable data. This information was …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed the required annual financial reports with the Office of the State … Comptroller (OSC). Key Finding The Treasurer did not file annual financial reports with OSC for fiscal years 2015-2019 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Travel Advisory No. 4
… station, the employee’s home/residential address, the start location and destination location of the travel event, and the start and end dates and times of the travel event and/or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsOversight of the Early Intervention Program
To determine whether the Department of Health (Department) is effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25-response.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
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-response.pdfWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-22)
To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s22.pdf