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Opinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the … on such a proposition at any other time. You ask under what circumstances a referendum on a proposition to … this conclusion. The legislative history indicates that, under certain circumstances, former subdivision four of …
https://www.osc.ny.gov/legal-opinions/opinion-93-2XIV.5 Employee Award Programs – XIV. Special Procedures
… from qualified award programs exceeds the $1,600 limit by $100. Guide to Financial Operations REV. 10/27/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social Services is administering the City Fighting … to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing permanent … Program New York City has long been plagued by a shortage of affordable housing and a homelessness crisis. In October …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsComptroller DiNapoli Releases School District Audits
… the superintendent signs the certification form he does not date the signature; thus there is no way to determine … into an agreement with National Heritage Academies, Inc. (NHA) that assigned it nearly all revenue the school receives. … be maintained to support decisions. As a result, employees did not always use competition when procuring professional …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the … City Department of Small Business Services: Facilitated Programs to Assist Small Businesses (2022-N-4) The New York … of housing for senior citizens, including the Senior Affordable Rental Apartments Program (SARA Program), federal …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-auditsDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… The state agency in charge of the oversight and inspection of 561 state and local correctional facilities and jails across New York is not tracking or analyzing incidents and inmate … Correction is not adequately monitoring what's happening in our prisons," DiNapoli said. "The commission needs to …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsComptroller DiNapoli Releases Municipal Audits
… , Village of Holley , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication … of the questions is, “Were all computer users provided IT security training?” The question is followed by a prompt to … if applicable. If all computer users were provided with IT security training but that training occurred six years ago, …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentOversight of School Fire Safety Compliance
… determine if the State Education Department (Department) is providing effective oversight to ensure school compliance … 1, 2013 through May 18, 2016. Background The Department is responsible for overseeing school fire safety and for … whether information provided in fire inspection reports is accurate and schools are complying with fire safety …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… apply for Medicare as a condition of receiving Medicaid. When Medicaid recipients are also enrolled in Medicare, … for a significant cost avoidance for the Medicaid program. Local Departments of Social Services (Local Districts) are … not ensure Local Districts complied. Also, the Department does not require Local Districts to have Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care … and payment system (eMedNY), pays providers directly for services rendered to Medicaid recipients. Under the … whether Medicaid made improper feeforservice payments for certain services covered by mainstream managed care plans …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for … to determine if they are boosting the state’s economy and promoting promised job and business growth, according to an audit released today by … Empire State Development ESD the public authority responsible for …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsOpinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance … insurance contracts. Article 18 of the General Municipal Law (§800 et seq .) contains the provisions of law which … is deemed to have an "interest" in the contracts of a firm, partnership or association of which he or she is a …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Contract Submission System (CSS)
… Authorities Law). If you already have an online account Login to CSS by entering your User ID and password If you … of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller … purposes of establishing a user account in Online Services with the New York State Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-cssEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did not: Establish … procedures for reporting violations or the Dignity Act Coordinator’s contact information. Key Recommendations … and ensured compliance with the Dignity for All Students Act DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings … $27,389. The School does not have a good process in place to identify changes in residency, and we found … necessary documentation is kept on file. Refund money due to the SCSD and bill the appropriate resident districts for …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Village of Kaser - Refuse User Fees and Records (2018M-97)
… imposed refuse fees in excess of related expenditures and maintained appropriate records for refuse collection … The refuse budget does not include estimated revenues and there was no support for the budgeted salaries and overhead of $179,648 separate from the contracted cost. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Marcellus Central School District – Online Banking (2020M-66)
… used for online banking and none of the employees involved in online banking received Internet security awareness … to perform online transactions and that employees involved in online banking receive Internet security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Carmel - Procurement (2019M-179)
Determine whether Town officials procured goods and services according to the purchasing policy and General Municipal Law GML
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179