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Area #1 – IT Policy – Information Technology Governance
… access and use. At a minimum, IT policies should include: Breach Notification – New York State Technology Law (State … given to certain individuals when there is a breach of the security of the system as it relates to private information. … legal obligation to notify affected individuals. Data Security and Privacy – New York State Education Law (State …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyVillage of Suffern – Budget Review (B17-6-8)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … which is $208,037 above the limits established by law. Key Recommendation In adopting the 2017-18 budget, be … to no more than the tax levy limit as permitted by law, unless the Board properly approves overriding the tax …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8II.4 Overview – II. New York State Financial Accounting
… Paragraphs 9 and 9-a of Section 8 of the State Finance Law prescribes the minimum reports that are required to be … GAAP basis of accounting. Section 22 of the State Finance Law requires that the State budget be balanced on a cash … and implementing the State financial plans. State Finance Law also requires the financial plan be presented for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewVillage of Suffern – Budget Review (B22-6-2)
… levy of $12,029,454, which is within the limit established by law. Key Recommendation In adopting the 2022-23 budget, … increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit prior …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Fort Hunter Fire District – Capital Reserve Funds (2022M-202)
… report - pdf] Audit Objective Determine whether the Fort Hunter Fire District (District) Board of Commissioners … audit Fort Hunter fire district capital reserve funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202Opinion 92-23
… hearing requirements, may enter into a lease to permit a mobile communications company to use a portion of real … governed by a separate board of commissioners, to permit a mobile communications company to lease property owned by the … the conduct of the company's business. You state that the mobile communications company, which has a license from the …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Mental Health Education, Supports, and Services in Schools
… mental health instruction to students as required by law. In addition, we also sought to determine the extent to which … of overall health and well-being. Being mentally healthy in childhood means reaching developmental and emotional … a positive quality of life and can function well at home, in school, and in their communities. However, many children …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… deposit of receipts will provide a quicker and steadier stream of income, which can be invested sooner for additional interest earnings. … the near term). Establish a formal investment policy, if you haven’t already, to guide your local government or school …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… that group rides were separate, individual rides in order to unlawfully receive mileage payments for each individual in … program through a systematic billing scheme in order to bolster his own profits at the expense of New Yorkers,” … DiNapoli said. “The Medicaid program provides access to essential health care for millions of people, and my …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudMonitoring of Construction Management (Follow-Up)
… 2020 and additional information provided by OGS through August 2021. We found that OGS had generally taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… whether Medicaid made payments for personal care and home health care services that were not supported by required … dates from January 2021 through March 2023 and paid home health care services with service dates from January … Medicaid personal care (PC) services in January 2021 and home health care (HHC) services in January 2023. EVV systems …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programState Comptroller DiNapoli Releases Municipal & School Audits
… deposit 98% of the fees collected in accordance with state law which requires the clerk to deposit fees within three … unaudited claims each month and approved the abstracts for payment. Auditors found 30 claims totaling $69,281 were …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … Internal Revenue Service or the New York State Department of Taxation and Finance, which could result in fines and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card purchases … at Open Book New York . Track municipal spending, the state's 180,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-50
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … individual and a municipality (citations omitted; 82 AD2d at 114, 442 NYS2d at 329; see also gen, 18 McQuillin, Municipal Corporations, …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2002-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Language Access Services
… covered the period from October 2020 through April 2023. About the Program To assist Limited English Proficiency (LEP) …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-services