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Oversight of Persons Convicted of Driving While Intoxicated
… Attorney’s Office (Office) provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on the Office’s administration of the Ignition Interlock Device Program (Program). Our audit … County District Attorneys Office provided proper oversight of persons convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2016/07/29/oversight-persons-convicted-driving-while-intoxicatedMedicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… Accordis Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals … commonly referred to as service bureaus, to submit claims on behalf of healthcare providers. Service bureaus are … submitted 192,296 claims totaling more than $26.2 million on behalf of HHC providers. Key Findings eMedNY does not …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… applicable principles are referenced in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB Interpretations. Note …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesVillage of Hudson Falls – Information Technology (2025M-10)
… suffering a serious interruption of services, periodically test backups or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Controls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followXVI.3.K Interim Reporting – XVI. Financial Reporting
… financial data for periods shorter than the State's fiscal year. Generally, the information used to prepare interim … at interim dates in a manner different from that at year-end. The method used and the amount of such accruals or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingAccess-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … initially increased, but decreased between 2010 and 2012. In regards to the actions the Paratransit Division and … we found that for the most part, AAR and the carriers were in compliance with federal motor carrier standards for such …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and … are approved. Adopt policies and procedures to ensure application and administration fees are properly calculated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDiNapoli Releases December State Cash Report
… billion or 22 percent from the same period last year to $532 billion and were $299 million lower than midyear …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-december-state-cash-reportOpinion 2002-9
… and maintenance of a solid waste management-resource recovery facility, or for the processing or disposal of solid … waste. For this purpose, a solid waste management-resource recovery facility includes a recycling center (General …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Mandatory vs. Optional Membership
… two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of an employer that … from July 27, 1976, to the present is optional if: You are appointed to a temporary or provisional position … If you are a permanent fulltime employee of a participating …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipFunctional MDS – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Functional MDS on its Consolidated Fiscal Reports (CFRs) … Manhattan, and the Bronx. MDS’s Programs are funded by the New York City Department of Education (DoE), which … to MDS. The DoE reimburses MDS using rates established by SED that are based on the financial information reported …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualWords ‘N Motion Special Education Programs – Compliance With the Reimbursable Cost Manual
… included all expenses claimed on Words ‘N Motion’s CFR for the fiscal year ended June 30, 2013 and certain expenses claimed on Words ‘N Motion’s CFRs for the two fiscal years ended June 30, 2012. Background … Words ‘N Motion is a Staten Island, New York-based for-profit organization that is authorized by SED to operate, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/words-n-motion-special-education-programs-compliance-reimbursable-cost-manualVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Interchange budget entries. The following are descriptions of the five budget entry types for Budget Transfers within a … Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation to a specific … October 1, 2015 an apportionment is also the movement of authority between a reserve and unreserved segregation. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitArchived: Legislative Session 2021–2022
… the New York State Teachers' Retirement System (TRS) is in service to the full retirement age. Abandoned Property – … State residency requirement for designated beneficiaries in the New York ABLE program. Investment Standards – Signed … – Relates to participation by state agencies in a system used by the comptroller to compile vendor …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022Unified Court System Bulletin No. UCS-274
… Purpose To inform agencies of OSC’s automatic processing of the April 2019 Location Pay, Location Mid-Hudson and … Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … To inform agencies of OSCs automatic processing of the April 2019 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andOpinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE PROTECTION DISTRICTS: Fire Protection Contracts (cost of debt service of fire company as part of "definite sum"); … between an incorporated fire company and a town on behalf of a fire district is subject to referendum requirements …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Fire Island Union Free School District – Claims Auditing (2023M-114)
… 31 claims totaling $20,714 were missing 28 requestor copies of purchase orders and signatures on another five requestor copies, which prevented the Board from ensuring that the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Nichols Joint Fire District – Procurement (2025M-103)
… corrective action. See Appendix C for our comments on the District’s response. We conducted this audit pursuant … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103