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Opinion 98-5
… -- Interest in Contract (county coroner paid by county for burial of public assistance recipients) COUNTY CORONER -- Conflicts of Interest (payment by county for burial of public assistance recipients) GENERAL MUNICIPAL … a bill to the county department of social services for payment of the costs of burying a deceased public …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases School District Audits
… (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the superintendent and …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsControls and Accountability of Court, Trust and Bail Funds
… Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … a balance of $296.7 million, while the bank and investment firm that held the money had a balance of $299.1 million. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsLewiston-Porter Central School District – IT Asset Management (S9-22-14)
… percent of the sampled assets were not properly accounted for. Specifically: Seventeen IT assets (11 Chromebooks and … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Selected Safety and Security Equipment at Subway Stations (2016-S-92) 90-Day Response
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92-response.pdfSelected Safety and Security Equipment at Subway Stations (2016-S-92)
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92.pdfState Agencies Bulletin No. 2329
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not processed … paychecks on the check dates listed below. OSC will process this payment via direct deposit. For employees who do …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received unnecessary or … prescription drug use, known as the Internet System for Tracking Over-Prescribing (I-STOP), which contains … prescribers determine the most appropriate prescriptions for an individual. Opioid treatment programs are not required …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… period, 60 purchases totaling $10,306 (15 percent) did not have adequate supporting documentation attached to the … are authorized to use the gasoline credit cards, when and how they can use the cards and what documentation is required. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each … use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years … of $1.8 billion in one-time funds used annually through 2025, clouding a structural budgetary imbalance that will …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … elected members. The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District … a competitive process when procuring goods and services for the recent capital improvement project (CIP) with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… expense report for reimbursement unless the Due to State is refunded to the State. An employee who travels frequently … Due to State Offset amount will remain in the wallet until it is fully reconciled. For more information on how to apply a Due to State Offset to an expense report in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetTown of Baldwin – Claims Auditing (2023M-113)
… did not always properly audit claims before approving them for payment. Due to insufficient documentation, we were … that Town officials did not comply with the Town’s procurement policy. In addition: Twenty-three claims … approximately $1,100 had officials complied with the Town’s procurement policy when purchasing propane. Key …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113Opinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50State Comptroller DiNapoli Releases Municipal & School Audits
… and as a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … itemized receipts. The village reimbursed the former mayor for two payments totaling $1,500 for the village’s accounting …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… pleased the department agreed with our recommendations and is moving to implement them.” DOL officials did not heed … back as 2010 that its UI system was out of date, nor did it address issues identified in a 2015 State Comptroller’s … the number of weeks that payments were made); and How the claims were identified as fraudulent (e.g., whether …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudComptroller DiNapoli Releases State Audits
… asbestos abatement program. Auditors also determined DOL does not have accurate records to show who is required to pay … (DCJS) Core Systems (2014-S-24) Auditors found that OITS does not have an established monitoring and oversight process … in compliance with state cyber security policies. OITS does not have established policies and procedures for backup …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsContracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was … requesting the services determine whether: it was feasible for another constituent agency to perform some or all of the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followOverview – Governmental Accounting Standards Board
… with setting accounting and financial reporting standards for state and local governments. Two GASB standards, … 68 , outline how pension plan liabilities are accounted for and disclosed in the financial reporting statements of … GASB setting accounting and financial reporting standards for state and local governments to ensure pension …
https://www.osc.ny.gov/retirement/employers/gasb/overviewIf You Need Help – Governmental Accounting Standards Board
… auditor. If you have questions about your GASB report or for help accessing Retirement Online , use our help desk form … prompts). Rev. 9/25 … Information about who to contact for questions about complying with Governmental Accounting Standards Board GASB Statement No 68 or for questions about your NYSLRSissued GASB report …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-help