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Opinion 2002-15
… charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli Honors Caribbean Leaders
… Angela Yee, radio personality; Michèle Voltaire Marcelin, artist, performer, poet writer; State Comptroller DiNapoli; … engaged. Michèle Voltaire Marcelin is a multifaceted artist. A performer, poet, writer, and painter, Voltaire …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfDiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have … identified more than $6.7 million in public funds that special education providers misspent or misused, including … referred to law enforcement for further investigation. “Special education providers play a crucial role in our …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… of its responsibilities regarding the identification and referral of fraud and abuse than what is outlined in the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… are accounted for and reported in the fiduciary funds, TE Fund (Expendable) and TN Fund (Non Expendable). GASB … units that implement the provisions of the Statement to do so. Therefore, the following changes will be made to the … municipality or school district: Expendable Trust Fund TE changes to Miscellaneous Special Revenue Fund CM. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsHalf Hollow Hills Community Library - Fund Balance (2018M-127)
Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/half-hollow-hills.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andState Contract and Payment Actions in June
… and the jacking of three bridges on the Thruway in Westchester County. $1.6 million with DiGesare Mechanical … and rehabilitation of four bridges over I-95 in Bronx County. $26.9 million with ELQ Industries Inc. for … in Marcy. $3.2 million to NextCorps Inc. for the Luminate NY program to attract and grow optics, photonics and imaging …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-juneState Contract and Payment Actions in November
… New York $11.5 million with Complete Book and Media Supply LLC for online books, media and publication subscriptions. … Department of Health $4.3 million with GlaxoSmithKline LLC for pediatric vaccines. $1.2 million with Public Consulting Group LLC for consulting services for the Medicaid Redesign Team …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberAudits
… money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise … is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsUnderstanding the Audit Process
… and improve operations. In performing our audits, we are required by State Executive Law to adhere to the generally … require corrective action by the auditee. Any differences from this process for engagements that are not audits will be …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processAudits of Local Governments: About Our Audits
… to do the following: Provide findings or conclusions based on an evaluation of sufficient, appropriate evidence against … Independent peer reviewers organized by the National State Auditors Association completed an external peer review …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfTown of Berne – Board Oversight (2021M-77)
… Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor provides … of all officials who receive and disburse funds, as required. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Pompey Hill Fire District – Financial Management (2021M-136)
… did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136City of Ogdensburg – Budget Review (B3-16-20)
… projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary … $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation of …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20New York State Accounting System User Procedures Manual
… 01200 DIV OF PROBATION & CORRECT. ALT. 01300 ADIRONDACK PARK AGENCY 01310 OFFICE OF REAL PROPERTY SERVICES 01360 NYS … DISTRICT OFFICE 12000 HEALTH CENTRAL ADMIN 12010 ROSWELL PARK MEMORIAL INST 12030 HELEN HAYES HOSPITAL 12050 HOMER … SERVICES 50738 HUTCHINGS CHILDREN'S SERVICES 50743 MONROE CHILDREN'S SERVICES 50750 UTICA MANUFACTURING FUND …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… on the guilty plea to mail fraud in federal court by Cheon Park, the owner of Bilingual SEIT & Preschool Inc., which … stemmed from a referral from DiNapoli’s office. “Cheon Park blatantly enriched himself to the tune of millions of … like to thank U.S. Attorney Preet Bharara for prosecuting Park and working with my investigators and auditors to bring …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-court