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Opinion 98-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that …
https://www.osc.ny.gov/legal-opinions/opinion-98-17State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … limit. However, the board did not appropriately budget for certain expenditures totaling approximately $1.4 million … a procurement policy that required obtaining competition for purchases not subject to bidding requirements, the …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… New York State’s affordable housing agency, Homes and Community Renewal … middle-income families. The program is supervised by HCR’s Division of Housing and Community Renewal (DHCR). … safe and habitable housing and maintaining the development’s physical and financial integrity, while managing agents …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… of Health to develop and execute a strategic plan for the maintenance and use of these and future medical equipment purchases, so New York is well prepared for the next public health emergency.” To compete for the purchase of durable medical equipment (DME) at the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringOpinion 98-12
… all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education for any purpose authorized in this chapter, or any other … to a city and received from any source whatsoever for similar purposes, shall be paid into the treasury of such …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Saratoga County) The board has not established procedures for the library’s collection and disbursement of donated funds, or for cash receipts collected at the circulation desk. The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Management and Maintenance of Non-Revenue Service Vehicles
… Transportation Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New York City, Dutchess, Nassau, Orange, Putnam, … fleet. Non-revenue service vehicles (vehicles) are used for purposes other than customer transportation, such as …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … documentation explaining why the overtime was necessary. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Citywide Payment Services and Standards – Controls Over Payments
… implementation of CPSS improved the payment experiences for the public and promoted time and cost savings for City agencies. The audit covered the period from July … and Payment Services, is to deliver a citywide service for the acceptance of payments and related business …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an SED-approved, not-for-profit special education provider located in Suffolk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September … payments, as follows: $3.7 million in overpayments for claims that were billed with incorrect information …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017City of Glen Cove – Budget Review (B7-16-12)
… expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016North Country Kids, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on North Country’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on North Country’s CFR for the fiscal year ended June 30, 2013. Background North Country is an SED-approved, for-profit special education provider located in Clinton …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/north-country-kids-inc-compliance-reimbursable-cost-manualSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … not have an established monitoring and oversight process for user access management of Division systems and is not …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsState Agencies Bulletin No. 701
… Payroll Bulletin No. 414 , Employee Certification Process for the Unified Court System (UCS), for more information on the certification process. OSC will … more than one (1) year earlier than the date of the purge. For this purge, the Purge Date is 4/1/06; therefore any date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/701-purge-historical-rows-employee-job-certification-table-unified-courtSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … We examined a total of $1.7 million in travel expenses for 10 University at Albany employees. Of the 10 employees, … in the area of fuel costs. Key Findings Expenses for nine of the 10 University employees selected for review …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected Aspects of Inactive Hazardous Waste Site Remediation Cost Recovery
… costs related to site investigation and remediation, bill for and collect these costs from responsible parties in a … timely manner, and identify and pursue parties responsible for the contamination of inactive hazardous waste sites. This … October 17, 2014. Background The Department is responsible for the Inactive Hazardous Waste Disposal Site Program …
https://www.osc.ny.gov/state-agencies/audits/2015/01/22/selected-aspects-inactive-hazardous-waste-site-remediation-cost-recoveryMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ended September … Medicaid payments, as follows: $10.2 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022