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Poland Central School District - Claims Audit Process (2018M-214)
… Audit Objective Determine whether claims were supported by adequate documentation, for appropriate purposes and … during the audit period that were not audited or approved by the claims auditor. Key Recommendations Discontinue the … Determine whether claims were supported by adequate documentation for appropriate purposes and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Hoosic Valley Central School District - Financial Management (2018M-238)
Determine whether District officials effectively managed the Districts financial condition
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)
… or 29 percent of 2018-19 appropriations, exceeding the 4 percent statutory limit by almost 25 percentage points. … Annual budgets overestimated appropriations by more than $4.1 million or by almost 13 percent from 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Bay Shore Union Free School District - Procurement (2018M-212)
… before items were ordered and if competition was sought for goods and services not subject to competitive bidding. … Key Findings District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 million. Obtain quotes for goods and services for 19 purchases totaling $70,634, as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Opinion 93-15
… Town Law, §123 provides that, on or before January 20, each town officer or employee who has received or disbursed any moneys in the previous fiscal year "shall account with the town board for such moneys and …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 93-21
… sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may resolve to sell … board of fire commissioners wishes to maximize the sale price, but is concerned that a competitive bidding procedure … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the … need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… of Dr. John Gomes routinely waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments … 2011 through September 30, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health … United pays these “participating providers” directly based on claims they submit for the services rendered. Members pay …
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
… office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care providers for services provided to Empire Plan members. … $8,665 as the reasonable and customary rate for the service. As a result, United paid $6,932 on the claim and the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 91-19
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district … Whether the fire district may give to the fire company the cash …
https://www.osc.ny.gov/legal-opinions/opinion-91-19DiNapoli: Central New York Economy Slowly Improving
… 2009 and 2014, and these jobs tend to be well paid. Food manufacturing operations (milk, yogurt, cheese, fruit … major consumer of good and services. The region’s rate of bank foreclosures is less than the statewide rate: only 0.8 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingOpinion 94-6
… when interpreting analogous provisions (see e.g. Yonkers Bus v Maltbie, n.o.r., 23 NYS2d 87 affd 260 App Div 893, 23 … see also 1982 Opns St Comp No. 82-166, p 213). In Yonkers Bus, supra, the court construed the provisions of Second …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of … a local board of ethics. Such a local board would have all the powers and duties and be governed by the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Selected Aspects of Collecting Outstanding Amounts Due for Parking Violations
… 1, 2019, the outstanding balances due from New York State respondents (outside of NYC) totaled about $67.6 … outside of New York State, the address information DOF had on file differed from the Department of Motor Vehicles … for vehicles registered in New York State but with out-of-state addresses that have not been referred to the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/03/23/selected-aspects-collecting-outstanding-amounts-due-parking-violationsCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
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 on $7.4 billion in federal government funding, accounting for 6.4% of total spending, according to a series of briefs released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli’s office …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … Property Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 … were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli Announces State Contract and Payment Actions for November
… State Comptroller Thomas P. DiNapoli announced today his … at nearly $76 million for a variety of reasons. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain state public authorities and … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-november