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Amityville Union Free School District – Payroll (2016M-155)
… The Amityville Union Free School District is located in the Town of Oyster Bay in Nassau County and the Town of Babylon in Suffolk County. … and providing justification for overtime prior to the work being performed. Review work schedules and determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)
… with water and sewer Village laws and codes resulting in $29,300 in penalties not being assessed. Implement sufficient compensating controls to …
https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50XII.8.D Contract Assignments and Sureties – XII. Expenditures
… contract assignments and sureties. Policies State Finance Law, Article 7, Section 112 states the State Comptroller must … Services contracts exceeding eighty-five thousand dollars in value, and (ii) any other Business Unit contracts exceeding fifty thousand dollars in value, before such contracts shall be executed or become …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesCity of Troy – Budget Review (B5-15-22)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling $21,630,000 to … ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… revenues and expenditures were recorded accurately and in a timely manner, balance sheet accounts were not properly … 2016, as required by New York State General Municipal Law (GML) Section 30. The Supervisor did not provide the … records. Key Recommendations Correct inaccuracies in the accounting records and develop plans to address …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Comptroller DiNapoli Releases Municipal Audits
… of Oneonta Fire District and the Warsaw Fire Department . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … village board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… to pay. Failure to select the correct Vendor ID may result in payment being sent to the wrong vendor. Select Appropriate Address Sequence Each vendor in the Statewide Vendor File has a single default address for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… ultimately contributed to an estimated billions of dollars in improper payments during the COVID-19 pandemic, according … was out of date, nor did it address issues identified in a 2015 State Comptroller’s audit. The system lacked the … of claims that were paid to fraudulent claimants before being detected; The length of time from when claims were …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli: LIRR Ridership Is Recovering but Service Improvement Must Remain a Priority
… The Long Island Rail Road (LIRR) is making a steady recovery from the … for their connection with another train. Report Long Island Rail Road: On-Time Performance by the Numbers … The …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-lirr-ridership-recovering-service-improvement-must-remain-priorityWyoming County Court and Trust Funds (2020-C&T-2)
… and abandoned property. Pursuant to New York State Finance Law, the Treasurer is required to submit a report on an … deposited to the court and ordered into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands of the Treasurer for a period of three years, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Opinion 90-41
… or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWERS SYSTEMS -- Sewer Lines … assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A village board of trustees … be borne wholly by the benefited properties. This is in reply to your inquiry concerning the propriety of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2001-10
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity of vendor … to require certification or verification of claims) TOWN LAW §118: Vendors are not required to submit certified or … that claims must be "certified to be true and correct in a statement signed by or on behalf of the claimant" and …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Opinion 90-49
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation … compensation to improvement district commissioners) TOWN LAW, §214: Where the town board has designated a "per day" …
https://www.osc.ny.gov/legal-opinions/opinion-90-49Examination of Unemployment Insurance Benefits
… requests and payments DOL approved were appropriate and in accordance with applicable Federal and State laws and … including: (i) high risk payment requests DOL approved in 2015; and (ii) prior year payments related to those 2015 … Prosecute these individuals to the fullest extent of the law when it is economically beneficial to do so. Continue to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsOversight of Telemental Health Services (Follow-Up)
… November 15, 2022, of the three recommendations included in our initial audit report, Oversight of Telemental Health … providers under Article 31 of the Mental Hygiene Law with the delivery of mental health services, including … services and psychiatric care from a remote location. In 2015, OMH established a formal set of TMH standards …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Objective To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology … for paying the Medicare Part C cost-sharing. States can pay: the full Medicare cost-sharing liability, their … appropriate. … To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… public safety and service. Riders and taxpayers, who are being asked to pay more for service, should be clear on how … funding and communication efforts on improvements in these key areas. If the authority can assure safe and … Fortunately, the MTA, with help from the city, state and law enforcement, seems to be making progress. Subway crime …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backAndes Central School District – Financial Management (2013M-250)
Andes Central School District Financial Management 2013M250
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Comptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… Fuel pleaded guilty today to Falsifying Business Records in the Second Degree in the Village of Wappingers Falls … with Attorney General Underwood millions are now being returned to the taxpayers. I will continue to work to … safeguard the expenditure of public funds and partner with law enforcement to punish those who attempt to defraud the …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actPortville Central School District - Financial Management (2018M-245)
… of approximately $1.6 million as of June 30, 2018 were not being used as intended and were overfunded. Key … to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and fund … reserve balances to reasonable levels and use reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245