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School District Website Transparency (2021-MS-1)
Determine whether the 13 school districts examined used their resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/school-district-website-transparency-2021-ms-1.pdf2021 Emerging Manager & MWBE Conference Book
The Emerging Manager & MWBE Conference offers investment managers an opportunity to meet with staff from the NYS Common Retirement Fund and program partners.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/2021-emerging-manager-conf-book.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfExternal Peer Review Report - October 2021
A review of the system of quality control of the Office of the State Comptroller conducted by the National State Auditors Association (NSAA).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/peer-review-report-2024.pdfMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1New York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationMedicaid Program – Improper Episodic Payments to Home Health Providers
… based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a … on the number of days of care on the claim or may be a full payment for certain circumstances – such as when the … 60-day episode of care. The CHHAs should not have received full 60-day payments. Rather, the CHHAs should have received …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersState Agencies Bulletin No. 1102
… for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: Administrative Services … Services BU05 Rent Regulations Services BU67 Background In accordance with the Over40 Comp Time II program negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1026
… Purpose To provide instructions to agencies for processing the Over40 Comp Time II Cash Out payment for eligible employees. Affected Employees Employees in the … of Military & Naval Affairs BU47 Professional, Scientific and Technical Services BU05 Rent Regulation Services BU67 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outOpinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 89-56
… to the town, so long as the local laws relate to the property, affairs and government of the town or to a matter …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Opinion 91-13*
… by the New York Courts in other contexts. In addition, the Internal Revenue Service (IRS) has distinguished between a … for purposes of General Municipal Law, §109-b. The Internal Revenue Service has often considered for federal tax …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Port Chester-Rye Union Free School District – Information Technology User Accounts (2021M-209)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether Port …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/port-chester-rye-union-free-school-district-information-technology-userTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… projects. Corporation officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mOpinion 2003-7
… on the plat, the planning board may require a sum of money in lieu of the reservation of park land, "in an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of … of Investigation (“FBI”), Thomas P. DiNapoli, New York State Comptroller, and George Beach, Superintendent, New York …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisEmployee Qualifications, Hiring, and Promotions
… Purpose To determine whether the Metropolitan Transportation Authority (MTA) uses similar hiring and promotion policies, procedures, … and tier and retain existing longevity and benefits. These transfers have also occurred due to consolidations in …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsState Comptroller DiNapoli Releases Audits
… The Department of Health removed two of the providers from the Medicaid program; the remaining provider was under … acres under the program, landowners had been benefiting from local tax reductions for over 45 years, but the … was over budget by $8.9 million and the contractor was behind schedule for the delivery of all 92 base cars by …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits