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Town of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfTax Data Verification for Towns and Cities
Print out slideshow prior to live webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-data-verification-towns-cities-052318.pdfOpinion 90-6
… LAW, §215(3): A county social services district may not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care … the grantor. The county governing board, however, may accept the grant conditioned upon naming a day care room in a …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 95-12
… AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings … FUNDS -- Deposits and Investments (authority to deposit or invest with a State or federally chartered savings bank) … and an industrial development agency (IDA) may deposit or invest their funds with a State or federally chartered …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Village of Suffern – Budget Review (B22-6-2)
… are reasonable. The Village’s tentative budget includes a tax levy of $12,029,454, which is within the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringChenango Valley Central School District -- Budget Review (B19-4-2)
The purpose of our budget review was to provide an independent evaluation of the Districts proposed budget for the 201920 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, contaminated drinking water and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingDiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections
… Program after correcting problems identified by auditors from the office of State Comptroller Thomas P. DiNapoli, … of Medicaid prescription drug costs by requesting rebates from drug manufacturers. In 1992, Congress created the 340B … discounts, states must accurately exclude 340B drugs from the Medicaid Drug Rebate Program. The 340B Program …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collectionsDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… ConAgra Foods, Inc., one of the largest food manufacturers in the U.S., has committed to using only sustainably-sourced palm oil that is grown and harvested in ways that do not contribute to rainforest destruction. As … company’s long-term value,” DiNapoli said. “Palm oil is in many of the products we enjoy every day, but too often …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… heroin and prescription opioid abuse reached record highs in New York state in 2014, according to a report issued today by State … Comptroller Thomas P. DiNapoli. The overdose death rates in New York increased faster over the preceding decade than … heroin and prescription opioid abuse reached record highs in New York state in 2014 according to a report issued today …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… Job Benefits ,” was published in The Albany Times Union today, urging the state Legislature to act on his proposal to … find yourself in a hole that only gets bigger. Accountants call this an unfunded liability, because there is no money being set aside now to cover these future costs. New …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careManagement of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Management of Indoor Air Quality … the Program Asthma is a significant public health problem in the United States. It is one of this country’s most common … to the Centers for Disease Control and Prevention (CDC), in 2020, asthma accounted for 94,560 hospitalizations and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… $7.6 million over the next five years. We identified two taxi companies that did not maintain the required … documentation to support their transportation claims. One taxi company did not maintain the proper records for any … accounted for $2.4 million in Medicaid payments. The other taxi company admitted it overbilled Medicaid for tolls after …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOversight of Chronic Absenteeism
… problem, defined by the Department as a student missing at least 10 percent of enrolled school days. Student absences, attributed to … Traditionally, districts have collected and reported attendance data using average daily attendance (ADA), which …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismControls Over Revocable Consents
… all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 … rate. Fees charged are assessed using criteria delineated in Title 34, Chapter 7 of the Rules of the City of New York … consents reviewed (21 of 25). The Office was inconsistent in its application of the Rules and did not always apply the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsExxon's Investors Call for Meaningful Climate Risk Plan
… said. "Exxon's business is extremely vulnerable to changes in climate regulation and consumer demand. Unlike its peers … Retirement Fund is the third largest public pension fund in the United States, with an estimated $186 billion in assets under management as of December 31, 2016. The Fund …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planComptroller DiNapoli Releases School District Audits
… Union Free School District – Claims Auditing (Suffolk County) Claims totaling more than $6.1 million were paid before the claims auditor’s approval and audit. The claims auditor did not sign … did not use a request for proposals (RFPs) process or seek competition for three professional service providers …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Corporations to Disclose Political Spending
… Since the U.S. Supreme Court's Citizens United ruling in 2010, DiNapoli has made it a priority to engage the Fund's … of the largest natural gas and electric utility companies in the United States. The Fund holds 529,900 shares in Goodyear valued at $19,198,277 and 679,000 shares of …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingDiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… York (SUNY) needs to make sure its campuses are upholding in-state residency requirements so that only eligible … of residency for SUNY graduate students, resulting in tuition undercharging. “SUNY is enabling graduate students … need to ensure that tuition is charged correctly for both in-state and out-of-state students.” SUNY is the nation’s …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-students