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Comptroller DiNapoli Releases Municipal Audits
… County) The board did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance … that the board did not properly plan for the funding of and spending from reserves. In addition, the board … be reduced in future years. Town of Yorktown - Information Technology (Westchester County) Personal internet use was …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides … Recover the remaining $3,335,221 out of $3,597,688 in special item claim overpayments. Develop a corrective … with LIHN hospitals to prevent these errors from occurring in the future. … To determine whether Empire BlueCross paid …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthOpinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract … Office of General Services subject to rules promulgated by the Office of General Services pursuant to State Finance … §801 (see Town Law, §§20[3][b],[e], 64[6], 118). Unlike Public Officers Law, §73(4), which contains a prohibition …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Grand Island Central School District - School District Website (S9-19-31)
… used its resources to maintain a website that provided the public with transparent and comprehensive financial … did not post: Comprehensive budget-to-actual results in an easily accessible location. Corrective action plans … Key Recommendations Provide further transparency by posting comprehensive budget-to-actual and internal audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Opinion 92-31
… -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing information including …
https://www.osc.ny.gov/legal-opinions/opinion-92-31XVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other … repayment agreements will be disclosed in the financial statements footnotes. INTERNAL BALANCES / DUE FROM OTHER … capital projects being used as collateral or maximum of 50 years? Guide to Financial Operations REV. 12/26/2023 … …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOpinion 91-64
… the Comptroller's Office have historically approved for payment those contracts which in the aggregate exceed the … though the total amount of both contracts exceeds such sum. This opinion was premised on the fact that the Education …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 90-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and … under certain conditions. DHCR works with owners as they near the end of their 20 year affordability requirements to … or inadequately supported or for which there were no approvals, competitive analysis, and/or bidding, as …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 92-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … highway contracts to the clerk's husband would weaken the internal controls of the highway department because the …
https://www.osc.ny.gov/legal-opinions/opinion-92-6State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … accurately record the number of tickets sold and may not have collected and reported the correct amount of … general and highway funds increased by $450,000. Officials have not developed multiyear financial or capital plans to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 38
… such as additional goods, services, or “cash back.” The New York State Commission on Public Integrity (now succeeded by … Opinion No. 08-04, which addresses the personal use of purchase rewards or points. Generally, State employees: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsVillage of Cohocton – Cash Receipts (2015M-63)
… through March 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population of approximately 880. The Village is governed by an elected five-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63DiNapoli: 82 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress Monitoring System. The scores are based on the evaluation of 672 school districts with fiscal years … latest round of scoring designated eight school districts in “significant fiscal stress,” 24 in “moderate fiscal …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOpinion 96-2
… district with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and Chargebacks … district with proportionate share of tax refund) REAL PROPERTY TAX LAW, §§102(14), (16), 726(1)(b); Chapter 658 of … village which imposes an ad valorem levy on benefited real property on behalf of a public library district created …
https://www.osc.ny.gov/legal-opinions/opinion-96-2Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified … Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … expenses - where spouse accompanies school board member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses … the betterment of the municipality. Authorization must be by resolution adopted prior to attendance, or the governing …
https://www.osc.ny.gov/legal-opinions/opinion-93-12These Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by These Our Treasures, Inc. (TOTS) on its Consolidated … established through CFR-reported financial information. In addition, TOTS operated an Infant/Toddler Early … Intervention program and received monetary grants from public sources. During the 2016-17 school year, TOTS served …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualCentral Square Central School District - School District Website (S9-19-29)
… School District (District) used its resources to maintain a website that provided the public with transparent and … financial information was not posted, causing a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29