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Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)

… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …

Opinion 91-52

… of local residents) GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE CONSTITUTION, ART 1, §11; … would also authorize the county to impose sanctions upon contractors found to be in noncompliance, including the … construction projects for up to three years. Municipal Home Rule Law, §10(l)(i) authorizes local governments to …

New York State Comptroller DiNapoli Statement on the Death of Martin McGuinness

… Northern Ireland today is a symbol of hope for people in conflict throughout the world, hope for the peace and …

Medicaid Program - Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (2015-S-9), 90-Day Response

To determine whether the Medicaid program made inappropriate capitation payments to Managed Long Term Care Partial Capitation plans for recipients who were no l

Local Government – 2021 Financial Condition Report

… or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New … $22.9 billion and $4.3 billion, respectively, in revenues from real property taxes (representing 53 percent of total … percent). With 93 percent of their total revenue coming from property taxes ($0.8 billion), fire districts are the …

Hilton Central School District – Audit Follow-Up (2022M-200-F)

… District’s (District’s) progress, as of August 2025, in implementing our recommendations in the audit report Hilton Central School District – Network Access Controls (2022M-200), released in June 2023. The audit determined that District officials … School Districts Districts progress as of August 2025 in implementing our recommendations in the audit report …

Ridge Fire District – Audit Follow-Up (2021M-165-F)

… located in the Town of Brookhaven in Suffolk County, is governed by a five-member Board. The Board is responsible for the overall financial management and … Treasurer acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for …

Gates Fire District – Audit Follow-Up (2024M-10-F)

… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was … 2025 in implementing our recommendations in the audit report Gates Fire District Board Oversight of LongTerm Planning 2024M10 released in June 2024 …

Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)

… did not ensure required annual audits were completed and annual financial reports (AFR) 1 were filed in a timely … of the District’s records was completed 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already between 1,220 and 124 days late. AFRs were …

City of Mount Vernon – Audit Follow-Up (2020M-96-F)

… of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in implementing … of operations and, as a result, the City lost its credit rating. The City Comptroller (Comptroller) failed to … to help the Board improve its oversight of the District’s financial activities. Background The City is the eighth …

Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (2021M-185-F)

… of our review was to assess the Schonowe Volunteer Fire Company, Inc’s (Company’s) progress, as of April 2025, in implementing our … in the audit report Schonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185), released in … of our review was to assess the Schonowe Volunteer Fire Company Incs Companys progress as of April 2025 in …

Port Jervis City School District – Audit Follow-Up (2022M-152-F)

… School District’s (District’s) progress, as of March 2025, in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition (2022M-152), released in November 2022.  The audit determined that the Board of … City School Districts Districts progress as of March 2025 in implementing our recommendations in the audit report Port …

Town of West Seneca – Audit Follow-Up (2019M-195-F)

… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020.  The audit determined that the Town Board … Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town …

Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up)

… Objective To assess the extent of implementation of the 12 … a level of assurance over the OPRA provider's validity to provide Medicaid services. It further allows the Department to verify the provider's licensing and other credentials to … To assess the extent of implementation of the 12 …

Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)

To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).

Report of the Actuary - 2023

Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing

Report of the Actuary - 2024

Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2024 Valuation and for Fiscal Year Ending March 31, 2026 Billing

The Prompt Contracting Law - Background

Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ

Attorney General, Office of the

All agency audits from 2009 to present.