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Accounts Payable Advisory No. 75
… Operations (GFO), Chapter XI-A, Section 4 – Procurement Card Use . Guidance: A reminder to agencies that the PCard … contracts or PAs. Please see Section XI-A.4 – Procurement Card Use for additional guidance on this topic. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0Village of Atlantic Beach - Payroll (2018M-254)
… officials: Did not perform an independent review of payroll activities before payment. The Board: Did not audit … appropriations for the building inspector’s permit fees each year, based on recent trends. Key Recommendations Ensure that payroll is reviewed and certified by an individual …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-payroll-2018m-254New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… The safe and efficient operation of the corrections system in New York State is critically important to protecting … release, and ensuring the wise use of public resources. In 2017, the Office of the State Comptroller issued a report detailing population trends in the New York State correctional system. The report found …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingTitle IV-E Foster Care – Federal Funding and New York
… care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing foster … or due to maltreatment (see the Office of Child and Family Services eligibility manual for details). Funds to New …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careMedicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier … through December 31, 2018. About the Program The New York State Medicaid program provides a wide range of medical … of Health paid for claims in violation of federal and State regulations that require an appropriate National …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingDiNapoli: Employment Recovery for New Yorkers with Disabilities Lags Nation
… face a higher unemployment rate than the national average for those with disabilities. In 2020, unemployment rates for working-aged people with a disability soared in both New … dropped to 8.2% in 2022, but in New York it was 11.9%. “For people living with disabilities, the COVID-19 pandemic …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-employment-recovery-new-yorkers-disabilities-lags-nationDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Thomas P. DiNapoli found that the New York City Health and Hospitals Corporation (H+H) is not fully meeting patients’ right to interpretation … services for those in need of language assistance. “The Health and Hospitals Corporation has a tall order given the …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesSelected Aspects of Bus Procurement
… could not justify buying 90 buses for each of five test fleets totaling about $228 million. Key Recommendations … to purchase buses. Establish pass/fail criteria for all test fleets prior to procurement. Reassess the minimum number … of buses required to be procured to permit an effective test evaluation of new buses. …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementMedicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014
… audit found: $31.4 million in potential overpayments for clinic claims that were processed using an incorrect pricing … improper payments for HIV tests, duplicate billings, and clinic, practitioner, and health home services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014Village of West Haverstraw - Summer Program (2019M-146)
Determine whether the Board ensured that summer program collections were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-haverstraw-2019-146.pdfTown of Stamford - Annual and Claims Auditing (2018M-227)
Determine whether the Board ensured that audits of records and claims were performed.
https://www.osc.ny.gov/files/local-government/audits/pdf/stamford.pdfExplanation of Annual Billing Terms
An explanation of terms that NYSLRS employers may find on their annual bills.
https://www.osc.ny.gov/files/retirement/resources/pdf/explanation_of_billing_terms.pdfCity of Mechanicville – Separation Payments (2025M-59)
Did City of Mechanicville (City) officials ensure that employees’ separation payments were accurate?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-59.pdfSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfControls Over Revocable Consents
… whether the New York City Department of Transportation (DOT) has billed and collected the correct fees for revocable consents; whether DOT is ensuring that all structures meet the standards … required by the Rules of the City of New York; and whether DOT is monitoring to ensure all structures requiring a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the … Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly approved and correctly paid. Specifically: Of the 82 deposits totaling $224.4 million made to the CPF …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21IX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… federal agency that referred the debt to the Department of Treasury for collection. If the state agency believes the … federal billing issues. Neither the Department of Treasury nor OSC can resolve issues regarding debts owed to federal agencies. If a Treasury offset is taken, a notice is sent to the state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… aid to local governments. The State Fiscal Year (SFY) 2024-2025 Enacted Budget provides $715 million in AIM funding for … Budget for all AIM recipients is proposed in the SFY 2025-26 Executive Budget to continue for just one more year. …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: Some NYC Schools Failing to Report Violent, Disruptive Incidents
… New York State Comptroller Thomas P. DiNapoli today announced that an audit of the New York City Department of Education (DoE) found it did not … and Disruptive Incident Reports (VADIRs) with SED. In New York City, schools first file an incident report with … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-some-nyc-schools-failing-report-violent-disruptive-incidentsOpinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a … General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4