Search
Opinion 2005-1
… AMBULANCE SERVICE -- Fees (retention of by service provider) CONSTITUTIONAL LAW -- Gifts and Loans (collection … belong to the town and may not be retained by the service provider for its own use. The town, by modification of the contract, may pay an additional amount to the service provider above the amount set forth in the service contract, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1DiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… affordable housing programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of … and rising housing costs have created an urgent need for affordable housing in New York. In 2012, more than 3 … threshold – meaning their housing costs accounted for 30 percent or more of household income. DiNapoli has …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… and for personal expenses including jewelry, a family wedding and home renovations. Hiller had been ICDC’s former …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsApproved State Contracts and Payments
… $19.8 million grant to Cortland Regional Medical Center Inc. from the Statewide Health Care Facility Transformation … to Safeguard Properties LLC for property at 115 New Hyde Park Rd. in New Hyde Park, Nassau County, in connection with the LIRR …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 1, 2011, to January 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population … Town of Hanover Town Supervisor and Town Clerk Operations 2013M40 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Chenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
… Cumulatively track project investments to identify investment shortfalls. Verify that businesses are meeting … agreed upon job creation and retention goals. Track sales tax and mortgage tax exemptions to ensure they were not … agreements. Key Recommendations Track and compare capital investment information to project goals as stated in …
https://www.osc.ny.gov/local-government/audits/county/2022/04/22/chenango-county-industrial-development-agency-project-approval-and-monitoringState Comptroller DiNapoli Releases State Audits
… in reported costs that did not comply with the state requirements for reimbursement and recommend such costs be … of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsAccounts Payable Advisory No. 34
… Subject : Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal Revenue Service (IRS) … accurate reporting. Below is a list of interest account codes available for use. Account code descriptions have been … Updates to SFS Account Codes for the payment and reporting of interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestState Comptroller DiNapoli Releases School Audits
… School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, … auditor did not always ensure that purchases were made in compliance with the policy or require district officials … such as detailed invoices or receipts and that each claim had been properly authorized. Warsaw Central School …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Medicaid Program – Optimizing Medicaid Drug Rebates
… Health (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to … 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures … able to recover a portion of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are nutritious, high-quality … New York Citys Department for the Aging DFTA needs to do more to ensure the meals it …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are allowable, … residential services at several facilities throughout the New York metropolitan area. According to the contracts, OASAS … is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable supported …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkState Agencies Bulletin No. 762
… Purpose To describe the process of changing bargaining units for affected titles. Affected … from the Security Supervisors Unit (Bargaining Unit 61) to the Agency Law Enforcement Services (ALES) Unit … To describe the process of changing bargaining units for affected titles …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesSUNY Bulletin No. SU-188
… 119 (a) of the Internal Revenue Code specifically excludes from gross income the value of the housing if the following … three requirements are satisfied: The employee is required to accept such housing as a term and condition of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… of the audit and investigation, the former director was arrested and pleaded guilty in December 2022 to official …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… Purpose To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed … January 1, 2007 through December 31, 2011. Background Dr. Riaz Ahmad is a physician located in New York City who … To determine if Dr Riaz Ahmad complied with Medicaid policies and whether Dr …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingState Agencies Bulletin No. 1177
Restoration of Contract Pay and Additional Pay for 21P Institution Teachers Payment of CAL 21P Institution Teachers in the 20122013 Semesters Termination of
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersMuseum or Military Abandoned Property
… SH 80, Cooperstown, NY 13326 11/13/2025 H0001.1956L(01-02) China bread and milk set with gold trim; pitcher has an image …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyAdministration and Collection of Real Estate Transfer Taxes
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxes