Search
Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Chesterfield, which bills, collects and enforces charges for water and sewer districts. The board did not approve any of the water and sewer rates that were used for the districts within the town. Fishers Island Waste …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… of Audit The purpose of our audit was to examine selected District financial operations for the period January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mState Comptroller DiNapoli Releases Municipal Audits
… no additional casino revenue is received, the city will have a projected general fund budget gap of $12 million for … were for proper village purposes. As a result, the board does not have adequate assurance that goods and services are purchased …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central School … (Wayne County) The district’s multiyear financial and capital plans are not comprehensive because they lack certain …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2XI-A.1.A Separation of Duties – XI-A. Purchasing
… the number in the agency’s financial management system. A third employee would receive the vendor invoice for the paper … receiving information. If all the information agrees, the third employee would approve the invoice for payment. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. … School officials had no expectation of any outflow of cash for such expenses. The Board is not monitoring the annual … as required by School by-laws. The School also paid for Board member expenditures that were not authorized by the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsSamaritan Village, Inc. – Chemical Dependency Services Program
… $337,458. We question Samaritan's allocation of $1,063,810 in costs among OASAS and non-OASAS programs. Samaritan … it received by $94,008 and therefore received $94,008 more in reimbursement from OASAS than it was entitled to. Key … repayment for unreported revenues and expenses identified in this report as inappropriate, unallowable or undocumented. …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programEmpire BlueCross – Overpayments for Physician-Administered Drugs
… Drug Program. However, both programs should not pay for the same physician-administered drug for the same … were not in compliance with guidelines. As of June 21, 2023, Empire had started recoveries for $116,287 of the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… offers a variety of investment options including three age-based portfolio options that parents can choose from based on risk tolerance and the age of their child. These options, which invest exclusively …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planOpinion 92-32
… an installment basis, without any stated interest, over a number of years. You indicate that the town would hold a …
https://www.osc.ny.gov/legal-opinions/opinion-92-32IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… acquisition, design, construction, engineering services, and equipment costs attributable to highway, parkway and rail preservation projects; outdoor recreation and environmental conservation projects; Payments to local …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOpinion 98-8
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in section 162 supersede inconsistent provisions of any general, special or local law, or the provisions of any charter (State Finance Law, §162[9]). Subdivision 4 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-8XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… for convenience. Such language should be in addition to any contract language allowing termination for other reasons … or other relevant multi-year period). The State shall have the right to terminate this contract early for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… New York State Common Retirement Fund (Fund), on how best to mitigate investment risks stemming from climate change and … maximize opportunities from the new, low-carbon economy. "To address the risks of climate change, New York will … will also look at what other pension funds and investors have done to decarbonize their assets. The panel's …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… risk to the Fund’s returns on investment. Additional funds can be added to the index as performance warrants. … Fund’s existing index holdings. “Forward-thinking pension funds like the New York State Common Retirement Fund know …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureSelected Procurement and Contracting Practices
… in other areas – such as the current limits on procurement card transactions – SUNY should consider revising its … that prices are reasonable. Update the procurement card policy related to cardholders’ transaction limits to be …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… issued by the New York State and Local Retirement System to her deceased sister, Linda Dixon. She cashed the checks … ID at a check cashing location. “Ms. Dixon attempted to scam the pension system by allegedly pretending to be her deceased sister,” DiNapoli said. “My thanks to …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Housing Preservation and …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Krosinsky teaches sustainable investing at Brown, the Yale School of Management and New York University. He also serves … Alicia Seiger : Seiger is a lecturer at Stanford Law School and managing director of both the Stanford Sustainable … professor of business administration at Harvard Business School. He has served on the board of directors of the High …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panel