Search
Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- Permissive … to the qualified voters of the village at a general or special election a proposition to abolish a police department …
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
… sexual dysfunction and erectile dysfunction drugs, procedures, and supplies, and whether controls are in … 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 …
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
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments … 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter 59 of the Laws … from the original agreement after the fact to align with the companies’ actual lower job creation totals. Had …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programUnified Court System Bulletin No. UCS-260
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … York State Court Officers Association SR New York State Supreme Court Officers Association SY New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The five … Within weeks after the first case was identified, COVID-19 infection and death rates among New York State nursing home …
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 the vendor has: appropriate … capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of integrity; … Responsibility Review Process Documentation Requirements How to Conduct a Responsibility Review … You should consider …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationXI-A.2 Purchase Requisitions – XI-A. Purchasing
… section directs agencies on the use of the requisition to streamline and standardize the purchasing process. In the … Financial System (SFS), agencies use the requisition to: Begin the contract process with a Contract Type … When purchasing items that are included in the Item Master, the requisitioner should select these items from the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOversight of Child Protective Services (Follow-Up)
… included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followVillage of Hudson Falls – Information Technology (2025M-10)
… The Village pays two outside IT vendors to provide IT services for the Village, including managing IT support, monitoring virus protection, network management and … personal use, such as shopping, social media, streaming platforms, entertainment, personal email and finances, food, …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10DiNapoli Releases Annual IDA Report
… Agencies (IDAs) reported 4,282 active projects with a record high total value of nearly $136 billion in fiscal … 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-reportCheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … of their potable water outlet sampling on the District’s website. This final report includes seven recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andOversight of Homeless Shelters (Follow-Up)
… (Local Districts) and the New York City Department of Homeless Services (DHS) in the operation of these programs. … OTDA oversees the State’s network of emergency homeless shelters—ranging from large former hotels, apartment houses, and armories, to smaller multi-family houses, specifically designed housing units, and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… Superintendent) and Senior Director of IT, Operations and Product Management (IT Director) oversee the School’s IT … a Director of Operations and a special projects manager told us that the School follows the Company’s written … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36Lehman College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Lehman College: Controls Over Bank Accounts ( 2014-S-69 ). Background Our initial audit, which was issued April 21, 2016, found two accounts that were not on CUNY …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followDelaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined assigned counsel eligibility for the period … a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Railroad Bridge Inspection Program (Follow-Up)
… included in our original report, Railroad Bridge Inspection Program (Report 2013-S-5). Background Our initial … railroads in the State to ensure they meet the bridge inspection requirements. We concluded that the Department was …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followReal Property Tax Exemptions Administration (2017-MR-4)
… to the following Towns: Callicoon , Carlisle , Chenango , Cherry Valley , Coventry , Davenport , Greene , Lisle , Meredith , and Springfield . Purpose of Audit The purpose of our audit was to determine whether town assessors were …
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)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … on their Annual Security Reports and/or to the Department of Education which could affect the public's ability to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followTown of Butternuts – Highway Facility Capital Project (2021M-94)
… (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key … of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by … Fully define the Project scope. For example, a planned highway department office suite was omitted from bid …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Tupper Lake Central School District – Records and Reports (2021M-14)
… manage the District’s financial operations and capital projects. Key Findings District officials did not maintain … recorded during each year. Properly account for and close completed capital projects. As a result, $359,427 in … accurate, and timely accounting records and close completed capital projects. Prepare and submit timely …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14