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Opinion 90-56
… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public … competent service (see, e.g., Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District …
https://www.osc.ny.gov/legal-opinions/opinion-90-56DiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… 2021, spending from local assistance appropriations would then be withheld across-the-board by the budget director, …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerState Comptroller DiNapoli Releases Audits
… organizations (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food … supervising, inspecting and enforcing shelter compliance with applicable rules and regulations. A prior audit, issued … for substance abuse, childcare services and assistance with finding permanent housing. According to its 2023 Annual …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Rail Road (LIRR) Engineering Department is responsible for the overall administration of fleet vehicles—cars, SUVs, … Engineering did not have written policies or procedures for keeping its vehicle fleet inventory or performing vehicle … Auditors found the MTA did not have a working plan for Transformation that identified the tasks to be completed …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-auditsAdministration of the Article 8-A Loan Program (Follow-Up)
… Article 8-A Loan Program (Program) were being used only for qualified projects and their intended purpose and whether … to support their Program eligibility and the reduced interest rates assigned to some of these owners are not supported. We …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followAccountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as … Furthermore, we identified 56,241 claims totaling $4,286,603 that were at risk of duplicate payment and needed …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followReporting of Billboard Income (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial report Reporting of Billboard Income 2011N2
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our … 20, 2010, examined whether Medicaid made overpayments for recipients who were also enrolled in Medicare Part A. … Medicare Part A provides supplementary medical insurance for inpatient care in hospitals, post-hospital nursing home …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followOneida City School District – Controlling Access to the Student Information System (2016M-53)
… was to examine the District’s information technology (IT) access controls over personal, private and sensitive … information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … office secretaries. District officials do not review SIS audit logs on a regular basis nor do they properly manage …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … address the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Southold Union Free School District – Claims Processing (2013M-183)
… auditing process for the period July 1, 2011, to April 30, 2013. Background The Southold Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Adoption Subsidy Program (Follow-Up)
… one household after the adopted person had turned 21 years old, as a result of incorrect date of birth information. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or unauthorized use. Officials did …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which comprises … criminal background checks. The School has a policy entitled "Fingerprint Process" in their Onboarding … and cleared. Key Recommendation Ensure that officials notify OSPRA and obtain and maintain all necessary …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeNon-Emergency Patient Transportation Services (Follow-Up)
… included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background … These services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year 2013.We identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followDiNapoli: Federal Programs Bridge Gap in Broadband Access
… Analysis Economic and Policy Insights – Making Strides on Broadband Affordability Availability, Access, and …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and … Services (Report 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), … contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureTown of Schaghticoke – Budgeting (2013M-239)
… practices for the period January 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Collection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues