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Opinion 96-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED drugs, unless that drug has another Food and Drug …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andPerformance of the Excelsior Jobs Program
… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … firms in targeted industries. To receive the credits, over a 10-year period, the firms must create and maintain specific … We note, however, that ESD’s internal auditors reported similar findings more than three years ago, at which time …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programUnified Court System Bulletin No. UCS-260
… Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court Clerks Association S9 Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andDiNapoli: NYRA's Future Uncertain
… $109 million over five years and management has yet to develop a formal plan to make these operations profitable, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… COVID-19 infection and death rates among New York State nursing home residents soared. Infection control is an … as facilities), and ensuring they comply with federal and State regulations, including infectious control requirements. Under State regulations, facilities are required to establish and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followHow to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess whether … finding does not necessarily ban the vendor from future State contracts. Reviewing vendor information When reviewing … especially for human services contracts. Obtaining a list of non-responsible vendors Our office doesn’t make …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationXI-A.2 Purchase Requisitions – XI-A. Purchasing
… Initiate a request to purchase goods or services from a Preferred Source vendor or a Centralized Contract vendor with … refer to the New York State Procurement Guidelines . Preferred Source, Centralized Contracts and Discretionary … General Type Requisition to initiate purchases from (i) a preferred source, (ii) a centralized contract, and (iii) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOversight of Child Protective Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … 365 days a year and received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there … child (i.e., under the age of 18) has been impaired or is in imminent danger of impairment because of the failure of a …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followVillage of Hudson Falls – Information Technology (2025M-10)
… IT systems or develop adequate IT policies or procedures. In addition, the Board did not develop and adopt an IT … lose important data and suffer a serious interruption in operations. For example, officials did not monitor …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… value of nearly $136 billion in fiscal year end (FYE) 2023, an increase of 3.1% or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportState Comptroller DiNapoli Statement on Selection of Corey Johnson as New York City Council Speaker
… York City Council. "Congratulations to Corey Johnson on being chosen the next Speaker of the City Council. His energy and experience will help him to be a dynamic champion for all New Yorkers. I look forward to … of the Council." … Congratulations to Corey Johnson on being chosen the next Speaker of the City Council …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-statement-selection-corey-johnson-new-york-city-council-speakerNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million … Thomas P. DiNapoli . In 2015, New York’s organic sales rose another 35 percent. "Organic farming is not a fad, but a … … Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkLehman College – Controls Over Bank Accounts (Follow-Up)
… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followDelaware County – Assigned Counsel (2016M-384)
… counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Railroad Bridge Inspection Program (Follow-Up)
… not sufficiently monitoring whether the railroads complied with its bridge and inspection reporting requirements and … existing State laws to align railroad bridge inspection with federal regulations and require each railroad to …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followReal Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within … County Real Property Tax Services Office, as necessary, for any technical assistance. … Real Property Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Compliance With the Clery Act (Follow-Up)
… the public make informed decisions when choosing a college for educational or employment purposes. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
… Key Findings The Board was not fully transparent in planning and could have improved its monitoring of the … change order, which should have been competitively bid in accordance with New York State General Municipal Law … action. Appendix C includes our comments on issues raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94