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Opinion 97-26
… after the zone is abolished. This is in reply to your letter regarding the establishment of zones of assessment in …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… are delayed too long. Analyze disbursements to identify vendors that offer early-payment discounts. For all other …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsComptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced his office completed audits of the Albany Leadership Charter High School for Girls … of government. … Comptroller DiNapoli announced completed audits Alb Leadership Char HS for Girls Char School for …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… timely. The Board did not comply with New York State Town Law Section 176. Thirty debit card purchases totaling $4,680 were not audited and approved before payment. Davenport Fire District – Financial Activities …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsMonitoring of Construction Management (Follow-Up)
… Established in 1960, the Office of General Services (OGS) facilitates the work of State agencies through the … agencies and public authorities. To achieve that mission, OGS operates the Design & Construction Group (D&C), which … and function. D&C is generally responsible for managing OGS’ construction contracts. However, contracts may be …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followState Comptroller DiNapoli Releases Municipal & School Audits
… the badges were lost. Town of Harpersfield – Claims Auditing (Delaware County) The board did not properly audit …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… example, caregivers can use an application on their mobile phone to submit this information while in the home providing …
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
… today announced the following local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudOpinion 90-41
… was constructed approximately 20 years ago on petition of property owners pursuant to the provisions of section 264 of … constructing the sewer system to be assessed against the property benefited. The substance of section 264 was … to construct the extension wholly at the expense of the property benefited. Article 14 of the Village Law (§14-1400 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Examination of Penalties and Interest Payments
The objective of our examination was to determine the extent to which NYSIF was penalized by the Workers’ Compensation Board (WCB) for late payment of medical a
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-08-01.pdfOpinion 92-52
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 2002-6
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … highway at the request of adjacent property owners. This is in response to your inquiry with regard to the designation … You ask whether the highway may be so designated if there is "sporadic" usage, mainly on weekends, of certain "camps" …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Village of Suffern – Budget Review (B23-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Asset Forfeiture Escrow Fund
… by the governing board of a village, town, county or city for such monies and proceeds. This law took effect on October … code 894 – Asset Forfeiture Escrow Fund should be used for all moneys and proceeds realized as a consequence of a …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Andes Central School District – Financial Management (2013M-250)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The Andes Central School … in 2011-12, their unreserved fund balance increased to almost 20 percent of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Summit – Town Clerk (2024M-51)
… collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the Clerk to deposit all fees … and certain NYS agencies in accordance with Town Law Section 27 which required the Clerk to remit fees …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51