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Opinion 91-41

… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

Area #5 – Malware Protection – Information Technology Governance

… malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected … to computers, such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such …

https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection

DiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers

… sale $572,715,000 of New York State General Obligation (GO) Bonds. After a one-day retail and institutional order … from New York retail buyers. The true interest cost of the GO Bonds was 3.99 percent. “I am very pleased with the sale … yields offered, and hence reduce costs for taxpayers.” The GO Bonds consist of: - $216,035,000 of Series 2023A …

https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayers

DiNapoli Releases Bond Calendar for First Quarter

… refunding purposes; and $2.97 billion scheduled for March, all of which is for new money purposes. The anticipated sales … New York City, and their respective public authorities. All borrowings are scheduled at the request of the issuer and … municipal bond market. It is contingent upon execution of all project approvals required by law. The collection and …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarter

DiNapoli Releases Bond Calendar for Fourth Quarter

… today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public authorities during the fourth quarter of 2021. The planned sales of $5.05 billion include $3.06 … today announced a tentative schedule for the planned bond sales for New York State New York City and their major public …

https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarter

Who to Report – Enhanced Reporting

… VDC within 30 days of hire, and you must provide NYSLRS with documentation confirming that the employee has joined …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-report

XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations

… SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not DueTo Laps(KK0004). NOTE: The Lapse Date …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reports

Central Office – Controls Over Bank Accounts

… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …

https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accounts

UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers

… overpaid for out-of-network anesthesia services provided at Ambulatory Surgery Centers that were contractually … health care providers who agree to accept payments, at rates established by United, to furnish medical/surgical … all anesthesia services provided to Empire Plan members at their facilities to be performed by in-network providers. …

https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory

Monitoring of Prevailing Wage Compliance on Construction Contracts

… (Authority) monitors the contractors and sub-contractors on its projects to ensure they pay employees at the … with Article 8, Section 220 of the State Labor Law on Public Work (Article 8) that requires payment of … dedicated to enforcement of the prevailing wage law on Authority projects in the New York City area. The …

https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contracts

Controls and Accountability of Court, Trust and Bail Funds

… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …

https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-funds

Medicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges

To determine whether Medicaid managed care organizations MCOs made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims

https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-discharges

Project Tracking Systems and Economic Assistance Program Evaluations

… 5,000 associated projects. Over the years, ESD has used a mix of desktop applications and server-based platforms to …

https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations

Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals

… Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve … audit covered the period from July 2016 to December 2021 for non-oxygen-related durable medical equipment rentals and …

https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentals

Access Controls Over Selected Critical Systems

… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … adult protective services; and juvenile justice. OCFS owns approximately 60 computer systems, which are used …

https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systems

State Comptroller DiNapoli Releases Municipal and School Audits

… local government audits were issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did … the audit was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal Audits

… receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and penalties. The … did not create some sewer and water accounts and did not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0

Restitution Payments (2021-MS-2)

… on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make … victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2