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II.3.B Establish Control – II. New York State Financial Accounting
… System (SFS) also controls the accounting and release of payments during the fiscal year, contract encumbrances, … an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9) 180-Day Response
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9-response.pdfNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and … Be Extended Again? New Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 … New Yorkers average student loan balance rose by 39 percent …
https://www.osc.ny.gov/reports/covid-19-january-7-2021State Comptroller DiNapoli Releases Municipal Audits
… accounting records and reports. As a result, the board was not provided with the necessary financial reports and …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… set forth by the Department of Health (Department) and the State Education Department. Our audit covered the period … The Department is responsible for administering New York State’s Medicaid program. Medicaid is a federal, state, and locally funded program that provides a wide range …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … Civil Service. We identified $10,723,916 in rebates that is due Civil Service from CVS Health. Key Recommendations … Empire Plan Medicare Rx rebate-eligible drug utilization is invoiced, collected from drug manufacturers, and remitted …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not have a complete sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… and financial outlook, should develop a comprehensive plan to lay out its options before resorting to long-term borrowing to fund operations, according to a report released today by … and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) preschool special education … These ineligible costs included $624,868 in personal service costs and $149,254 in other than personal service costs, as follows: $194,438 in lump sum bonuses that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through subcontractors); but rather, is to procure such goods or services for the State through a … or services are contracts “for” the State and are subject to OSC approval under section 112 of State Finance Law. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15DiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… State Comptroller Thomas P. DiNapoli . The population in secure juvenile justice facilities has grown, straining … when they entered facilities or that staff were up to date on the training required to be authorized to restrain youth. … three to 23 incidents. Staff are supposed to be up to date on their CPR/first aid and crisis prevention and management …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52-response.pdfOpinion 92-14
… mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); LIEN … made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… for New York’s students in pre-kindergarten through 12th grade. To comply with the SAVE Act, the State Education …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followSpackenkill Union Free School District – Professional Services (2021M-89)
… professional services. As a result, taxpayers have little assurance that procurements are made in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Public Authorities – 2023 Financial Condition Report
… Pool (STIP) for the New York Racing Association’s Belmont Park redevelopment, which coincided with a $455 … on public authorities, please see www.osc.state.ny.us/public-authorities * The data reported are submitted by …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdfTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190The Network for Children’s Speech, Occupational & Physical Therapy, LLC – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. CTN is reimbursed for preschool special education … included: $668,259 in personal service costs, consisting of $511,672 in overstated personal service costs for special … in other than personal service costs, which consisted of $13,574 in insufficiently documented expenses, $13,491 in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/network-childrens-speech-occupational-physical-therapy-llc-compliance-reimbursable-cost