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Opinion 95-26
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's … and Exempt Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a meeting room if … volunteer firefighters and their families, it may expend foreign fire insurance tax moneys for the reasonable cost of …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… purposes including licenses, water and sewer charges and transfer station tickets. Other fees are collected by Town … by NYS Town Law (Town Law). Based on our review of transfer station tickets, 42 tickets, valued at $745, were … bank reconciliations and accountability analyses, which compare cash on hand and in the bank with known …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Municipal Audits
… six recommendations were not implemented. Herkimer County Industrial Development Agency – Project Approval and … of financial operations. West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45) The board did not provide …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … (Division) as high risk due to substantial charges for car rentals. The total costs associated with these travel … regulations. Division officials explained that the rental car charges were necessary to transport various Division …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesOversight of Contract Expenditures of Palladia, Inc. (Follow-Up)
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide, … OASAS entered into a 5-year (July 1, 2014 through June 30, 2019) $45.6 million contract with Palladia, Inc. (Palladia), under which Palladia would provide drug and alcohol addiction treatment services. During fiscal year …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/oversight-contract-expenditures-palladia-inc-followBorough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the … as to whether there are any concerns with establishing the new account. If not contacted within this time frame, the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsState Agencies Bulletin No. 415
… the changes, resulting from the Payroll System upgrade, in the procedure for recovering overpayments from inactive … The amount deducted from each paycheck is updated in the Goal Balance field each pay period by the system after … are equal. Overpayments may occur for many reasons. In the Payroll System the overpayment can be recovered in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees … Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… Purpose of Audit The purpose of our audit was to review the District’s transportation and custodial operations to determine whether there were opportunities for cost … respectively. Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Medicaid receiving treatment for opioid use disorder might have received unnecessary or dangerous opioid prescriptions … deaths involving prescription opioids in New York state have risen from 754 in 2010 to 1,382 in 2015, a jump of 83 … Taking steps to ensure Medicaid managed care organizations have controls requiring medical appropriateness reviews prior …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: Chatham Police Chief Sentenced for Pension Double-Dipping
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police. “No one is above … his community,” said DiNapoli. “I thank District Attorney Paul Czajka and the New York State Police for their … police chief of the Village of Chatham," District Attorney Paul Czajka said. "In doing so, he undermined much of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-chatham-police-chief-sentenced-pension-double-dippingState Government Accountability - Special Reports
… Noise in New York City Neighborhoods: Assessing Risk in Urban Noise Management, January 2018 Ensuring Integrity in … Protecting Our Elderly Population: Select Elder Care Program Audits (2021-2023), April 2024 Other Improving …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… Local sales tax collections dropped 24.4 percent in April compared to April 2019, leaving many of New York’s local governments grappling with shortfalls, according to … Local sales tax collections dropped 244 percent in April …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232DiNapoli: CDTA Overtime Expenses and Ridership Growing
… with an average of 60,000 weekday trips. During the year, bikes were transported on buses 72,000 times. Total expenses …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-cdta-overtime-expenses-and-ridership-growingSUNY Bulletin No. SU-341
… additional information or SUNY University-Wide Benefits at [email protected] for assistance if unable to ascertain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateOversight of Critical Foster Care Program Requirements (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Oversight of Critical Foster Care Program Requireme
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… System (NYBEAS), the system of record for member enrollment and eligibility information. Civil Service … to ensure members are disenrolled promptly and to prevent payment of ineligible claims on their behalf. Our initial …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleTown of Lyndon – Purchasing (2013M-149)
… was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149DiNapoli: Monster Beverage Needs To Diversify Board
… on plans to increase gender and racial diversity on its board. The Fund's proposal is co-sponsored by the Connecticut … repeated, widespread investor support for increased board diversity,” DiNapoli said. “Company value and board diversity are linked. Businesses that rely on consumers …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-monster-beverage-needs-diversify-board