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Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … board may, on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 91-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Retained Percentages … State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of amounts retained by the State … Law, §106). November 14, 1991 Tom Miller, Associate Investment Officer Office of the State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-91-50DiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… sentencing of Leslie Schwinzer, of Knoxville, Tennessee, for stealing pension checks that had been issued to her deceased mother. Schwinzer, 46, was sentenced on July 14, 2022 to pay … the sentencing of Leslie Schwinzer of Knoxville Tennessee for stealing pension checks that had been issued to her …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksDiNapoli Releases Bond Calendar for Third Quarter
… DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project … prospective third quarter calendar includes anticipated bond sales by the following issuers: the New York City …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterReporting Member Contributions – Enhanced Reporting
… You report contributions through the file upload process … contributions will be returned to you if identified within one year of when the overpayment occurred. You will be credited for the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsMedicaid Program – Improper Payments to a Dentist
… fee for emergency treatment provided between the hours of 10:00 p.m. and 8:00 a.m. Payments for behavior management and services after normal business hours are in addition to the base fees for the treatments … and emergency treatments provided after normal office hours. Key Findings Medicaid paid Dr. Bonsi $66,402 for 2,361 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the … employee with the authority to certify that the expense report is just, true and correct and, therefore, appropriate … claimed. This section describes the process that must be followed for expense reports that are direct-entered into …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… 200 taxable parcels, generated an additional $176,901 from promotional events, and received $91,000 in government …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252State Comptroller DiNapoli Releases School District Audits
… officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over … or reduced. In addition, 10 employees were overpaid for overtime hours totaling $7,551 and seven employees were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsVillage of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … of Trustees is the elected legislative body responsible for the general management and control of the Village’s … records, the Board did not have reliable information on which to base its decisions. The Village filed AFRs for …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Gardiner – Selected Financial Activities (2013M-67)
… NFP organizations and have a formal contract with private groups when services are provided and compensated. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were … 1, 2007, through November 7, 2012. Background The Village of Lyndonville is located in the Town of Yates in Orleans … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to … Town of Ellenburg Justice Court and Town Clerk Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerOversight of Industrial Hemp (Follow-Up)
… hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followBus Driver Licensing
… that these requirements are met, and must maintain the records documenting driver compliance. Key Findings The … Training Division files did not always contain complete medical records. Key Recommendations Ensure that all drivers … service if the requirements are not met. Monitor completed medical examination dates on the Unified Timekeeping System …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… New York, provides special education services to children with learning disabilities in grades 5 through 12. NHS is … upon financial information contained in the CFR it files with the New York State Education Department (SED). To be eligible for reimbursement, the expenses must comply with the guidelines contained in the CFR Manual and RCM. For …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims will vary depending on the type of locality. Generally, the governing board is … who is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesCity of Saratoga Springs – Financial Condition (2012M-201)
… Audit The purpose of our audit was to review the financial condition of the City’s general, water and sewer funds for … Key Findings Since our last audit of the City’s financial condition, the general fund’s unexpended surplus has … an operating deficit. Also, while the financial condition of the water and sewer funds has improved during …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… may be available to the body or official responsible for auditing claims: If original documentation (such as … amount, correct any mistakes and only approve the claim for the corrected amount. If the original invoice does not … the vendor on itemization requirements. If the claim is for travel or conference expenses and the traveler cannot …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsUse of Vendor-Supported Technology (Follow-Up)
… Authority (NFTA) is a New York State public benefit corporation responsible for the oversight of public … of its main office. To help carry out its mission, NFTA owns IT resources, including approximately 546 … 250 servers that support 30 databases. As a public benefit corporation, NFTA must adhere to the New York State …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow