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Opinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand … Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) expressly requires …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ... or in such other proportion as may be agreed upon by the elective governing body of the county and of each of … authority to the contrary and this statement was made by the court which generally would hear appeals in which the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17State Agencies Bulletin No. 1004
… that OSC has modified the Retirement Plan Table in PayServ for Plan Type “7X” (TRS) in order to achieve compliance with … pension reform legislation (Article 22 of the Retirement and Social Security Law) that includes an annual overtime … for each paycheck attributable to the applicable TRS school year reporting period. AC-230 Report of Check Returned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1004-tier-5-pensionable-overtime-earnings-limit-employees-enrolled-new-yorkUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office visits. The New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 91-19
… opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: Central New York Economy Slowly Improving
… The Central New York economy is starting to rebound from the Great … according to a profile of the region released today by New York State Comptroller Thomas P. DiNapoli. The report, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingOpinion 94-6
… and Employees (conflict of interest provisions applicable to) PUBLIC HOUSING LAW, §36: Pursuant to Public Housing Law, §36, when a public housing authority … contracts with a residential management corporation to operate a federally-funded recreation program, a tenant …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 89-20
… Law, §806 requires each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… due, and adjudicating summonses that are disputed by the respondents. To accomplish these tasks, DOF maintains its … plead not guilty within the time allowed, or appear for a hearing). The Collection Division includes the Parking and … The DOF Collection Division only enforces collections from respondents who have New York plates and live within NYC. DOF …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCourse Offerings
… to student demand. Our audit covered the three academic years ended June 30, 2019. About the Program CUNY is a … were enrolled at CUNY’s 25 campuses. Historically, many first-time students studying toward a bachelor’s degree … CUNY data, many full-time first-time CUNY college students do not graduate within four to six years of enrollment – just …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies … billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs released …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityElwood Union Free School District - Claims Auditing (2019M-31)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, were for … purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Poland Central School District - Claims Audit Process (2018M-214)
… approved before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit … claims auditor. Key Recommendations Discontinue the use of the debit card. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Bay Shore Union Free School District - Procurement (2018M-212)
… totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Hoosic Valley Central School District - Financial Management (2018M-238)
… funds in a manner that benefits District taxpayers, such as funding one-time expenditures and/or necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/hoosic-valley-central-school-district-financial-management-2018m-238Bolton Central School District - Fund Balance Management (2018M-249)
… fund balance to within the statutory limit and use surplus funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Norwich City School District - Fund Balance Management (2018M-198)
… whether District officials adequately managed fund balance in the general fund. Key Findings District officials: … Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure long-term plans … whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Charlotte Valley Central School District - Information Technology (2019M-27)
… policies. District officials did not develop procedures for managing, limiting and monitoring user accounts and … officials did not provide IT security awareness training for District employees. In addition, sensitive IT control … IT security policies. Develop comprehensive procedures for managing, limiting and monitoring user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Watkins Glen Central School District - Financial Management (2019M-57)
Determine whether the Board and District officials monitored the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57