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Opinion 90-64
… to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing … of bonds to finance an improvement to a town park district is not subject to referendum. You have inquired as to the circumstances when a referendum is authorized or required in a town park district on a …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Village of Andover – Water and Electric Cash Receipts (2019M-152)
… report - pdf] Audit Objective Determine whether water and electric cash receipts were recorded and deposited in a … accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and found that they … segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric financial duties or provide oversight of her work. …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… systems were not fully integrated so there was no central tracking database. We recommended that the Department review … on all Medicaid cases; evaluate the feasibility of building a central tracking database of potential duplicate CINs; and implement …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersControls Over Revocable Consents (Follow-Up)
… of that period they may be renewed . DOT charges an annual rate for eligible revocable consents, based on either a formula or a flat rate for 37 improvements that are specified, in accordance …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … (Report 2021-S-36 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followFood Safety Monitoring (Follow-Up)
… monitors the processing, distribution, and sale of food products in New York State. During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was unable to meet the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followDiNapoli: Former Hempstead School Official and Local Restauranteur Indicted in Kickback Scheme
… totaling more than $100,000 to Gardner through fraudulent payroll deposits and other payments. To conceal the illegal …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-hempstead-school-official-and-local-restauranteur-indicted-kickback-schemeDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… “Residents should never have to worry that their money is being misused.” Auditors discovered that from July 1, 2011 … changes to the time sheet of the library’s custodian, who is also her nephew. Of these changes, 46 were manual creation … oversight of the library’s finances. Their response is included in the final audit. For a copy of the report …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … accountable for his actions.” DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsState Agencies Bulletin No. 1155
… Purpose To notify agencies (with the exception of the City University … report NBEN725 (Employees with Maintenance Deductions) to identify employees who have maintenance deductions in each … June 6, 2012. Agency Actions Agencies must report changes to maintenance deductions by inserting a new effective dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1155-change-maintenance-rates-employee-housing-and-mealsAccounts Payable Advisory No. 49
… Date on the vendor record impacts the Scheduled Due field and, where applicable, the Discount Due field. The default … of XII.5.I.2. XII.5.F.4 Selecting the Appropriate Payment Terms Updated to reflect how payment terms are defaulted and can be changed in the SFS, as well as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOpinion 92-43
… for the repair and maintenance of bridges and to control snow and ice. The policies and procedures may reference the … of materials to repair and maintain bridges and to control snow and ice, without prior board approval, within the … for the repair and maintenance of bridges and to control snow and ice pursuant to Highway Law, §140(2), because such a …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Creating Healthy Schools and Communities Program
… increase opportunities for physical activity and improve nutrition for people in high-need communities. The combined …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programOpinion 94-33
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs … "life retired members" of a fire department for which a volunteer firefighters' service award program has been … (§214 et seq.) governs the establishment and operation of volunteer firefighters' service award programs. Under article …
https://www.osc.ny.gov/legal-opinions/opinion-94-33DiNapoli: Former Riverside Treasurer Embezzles $80K
… treasurer in the village of Riverside, located in Steuben County, stole more than $80,000 in taxpayer funds through … in the first degree. Today she was arraigned in Steuben County Court and is due back in court on May 1. “This … I would like to thank the State Police and Steuben County District Attorney Baker for working with my staff to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea by New Jersey Man Resolving Allegations of Theft of Over $78,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … in 2006. Fitzpatrick, who had been acting as power of attorney before Sullivan’s death, failed to notify the … Instead, Fitzpatrick was accused of utilizing his power of attorney to access the account and withdraw pension benefits …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-new-jersey-man-resolving-allegations-theftOpinion 98-1
… without competitive bidding, pursuant to the authority set forth in General Municipal Law, §99-r. For purposes of … awarded pursuant to the competitive bidding requirements set forth in that section. This Office has expressed the … without competitive bidding pursuant to the authority set forth in General Municipal Law 99r …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Farmland Protection Program
… viable farmland in the State. The audit covered the period from April 2019 through April 2024 and preserved acre data … AGM must determine a project’s eligibility within 90 days of receiving a completed application. AGM divides the State into 10 geographic regions to allocate funding, distributing funds …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that … October 1, 2015 through March 31, 2016. Background The Department of Health (Department) administers the State’s Medicaid program. The … To determine whether the Department of Healths eMedNY system reasonably ensured that …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016