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Town of Broadalbin – Leave Accruals (2014M-88)
… Purpose of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway … The purpose of our audit was to examine the adequacy of the Towns system …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Amenia – Leave Accruals (2013M-361)
… Establish policies and procedures for tracking employee leave accruals and monitor to ensure these policies … are followed. Determine the amount of leave each current employee is entitled to and maintain accurate up-to-date …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361Village of Washingtonville – Budget Review (B26-6-1)
… Law (LFL) Section 10.10, to issue debt not to exceed $4.5 million to liquidate the accumulated (actual) deficits in … realized. The budget includes water rents revenue of $986,000 and State Aid – Mortgage Tax revenue of $160,000. The … an $80,000 general fund contingency; this amount is 1 percent of the Village’s general fund budgeted …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1June 2002: Advance Refunding Bonds
… Officials Purpose of Bulletin This bulletin explains the reporting requirements for advance refunding bonds. Many … advance refunding bonds this year because the state is changing how it calculates and pays building aid. Building … Details are on the State Education Department's website . What are a "current refunding" and an "advance refunding"? In …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Vincent Graber
Former Assemblyman Vincent Graber was a dedicated public servant who garnered great respect from his colleagues on both sides of the aisle
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-vincent-graberNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… "Edward Regan was a giant among men of public finance. He was a quiet, deliberate man who vehemently fought for the … his friendship and the good counsel that he provided to me. I offer my condolences to Ned's family and commit to … Edward Regan was a giant among men of public finance …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… be fully transparent on how the projects it has chosen to prioritize are the right ones to improve safety, frequency and reliability of service. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programLicense Fee Revenues (Follow-Up)
… five recommendations included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New … Interest New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … five recommendations included in our initial audit report License Fee Revenues Report 2010N1 …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followOpinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … , 157 AD2d 642, 549 NYS2d 740). Moreover, in People v County of Westchester , 282 NY 224, the Court of Appeals specifically …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely … are filed timely. Village officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Medicaid 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-followComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Financial Crimes Bureau, Legal Support Analyst KerryAnn Rodriguez and Supervising Analyst Brian Selfon of the Public …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 88-76
… (of private moneys) -- Private Moneys (accounting for); (investment of) -- Taxes (applying private source moneys to … GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys appropriated by a village to a … public library. You ask whether interest earned on the investment of moneys appropriated by the village for library …
https://www.osc.ny.gov/legal-opinions/opinion-88-76NY-Sun Incentive Program (Follow-Up)
… which is part of New York's Clean Energy Standard (CES). The CES is designed to fight climate change, reduce harmful air … low carbon energy supply. To help achieve these goals, the CES requires that 50 percent of New York's electricity come …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-followInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No … assigned identification numbers to individuals eligible for Medicaid, and whether inappropriate Medicaid payments … The Department oversees and establishes guidelines for local districts regarding Medicaid eligibility. Local …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Revenue ( 2019-S-27 ). Background The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and … and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… [read complete report – pdf] | [read complete 2022 report – pdf] Purpose of … the Starpoint Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report … to assess the Starpoint Central School Districts Districts progress as of May 2025 in implementing our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-saratoga-springs-s9-21-10.pdfAdequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-north-hempstead-s9-21-12.pdfAdequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-big-flats-s9-21-20.pdf