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Opinion 98-13
… opinion. HISTORIC PRESERVATION -- Town Building (use of to display historical material) -- Public Museum … (establishment of public museum); (use of town building to display historical material); (contract with museum … A town may establish a public museum pursuant to Education Law, §255. In general, use of the museum would …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Medicaid 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-hospitalsCompliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit … penalties, as well as lose the ability to accept credit card payments. CUNY colleges accept credit cards as a method …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsDiNapoli: The Rockaways is on the Rise
… The Rockaways neighborhood in Queens experienced record job growth and business sales since Superstorm Sandy, according to a … to the pre-storm level, but too many homeowners are still in the process of rebuilding. "People are returning to the … The Rockaways neighborhood in Queens experienced record job growth and business sales …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-rockaways-riseDiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… increase in jobs and businesses, respectively, led by the health care and social assistance sector. While the area lost … community, every local business, and all the dedicated organizations that have played a pivotal role in this … concerns on crime, affordable housing, physical and mental health care, and quality of life. DiNapoli encourages …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesOutstanding Violations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Outstanding Violations (Report … (Department) managers did not have effective systems in place to ensure hazardous violations were resolved … of September 9, 2014, of the four recommendations included in our initial report. Key Finding The Department has made …
https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-followAdministration of Fellowship Leaves (Follow-Up)
… employees. We also found instances where supporting paperwork was not available, including activity summaries …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/administration-fellowship-leaves-followAsset Forfeiture Escrow Fund
Asset Forfeiture Escrow Fund
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundCohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide low-rent … Board did not establish pay rates for part-time employees in either a policy or by resolution. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373DiNapoli: Local Sales Tax Collections Up 3.9% in May Compared to Last Year
… Local sales tax collections in New York state increased by 3.9% in May compared to the same month in 2023, according to data released today by … Local sales tax collections in New York state increased by 39 in May compared to the same …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-local-sales-tax-collections-up-39-percent-in-may-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.3% in October
… DiNapoli said. “Recent volatility in sales tax collections warrants caution for local governments as they finalize their …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberServen Volunteer Fire Company – Board Oversight (2024M-97)
… the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing from the … Company officers agreed with our recommendations and have begun implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)
… IIDs. Specifically, the Office often did not perform all required quarterly Department of Motor Vehicles vehicle …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-followC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… report to the governing body, or prepare monthly bank reconciliations. Key Recommendations Seek reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194DiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… $1.4 billion increase in school aid, as well as increases to the minimum wage and phased-in personal income tax cuts for most taxpayers, but adds to state debt and shifts significant spending off-budget and to authorities, according to a report released today by State …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant … To determine if the Department of Health is effectively overseeing the practice of funeral directing …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingState Comptroller DiNapoli Releases Audits
… Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide … care (CBLTC) for more than 120 days. A prior audit, issued in August 2022, identified $701 million in improper Medicaid …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… those children, according to an audit released today by State Comptroller Thomas P. DiNapoli. "Children in foster … oversight to make sure these children are being checked on regularly by those entrusted with managing their care and … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … it did not ensure they met the qualifications for the new position into which they were hired or promoted, … were not implemented, and one was no longer applicable. New York City Department of Youth & Community Development …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Park Accessibility for People With Disabilities
… parks, public spaces, and recreational amenities; build a park system for present and future generations; and care for …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilities