Search
Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26XII.7.B Voucher Denials – XII. Expenditures
… ID, rejection reason code and rejection code description. ONLINE BUSINESS UNITS Bureau auditors will contact Online agencies via email to inform them of the rejection … the voucher. In addition, agencies can review denied online vouchers on the M161 extract. However, the M161 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsOpinion 2000-23
… Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 90-59
… 56). Article 8, §1 of the State Constitution, which inter alia , prohibits a municipality from making gifts and loans …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Selected Performance Measures (Follow-Up)
… of the seven recommendations included in our initial audit report, Selected Performance Measures (Report 2018-S-18 ). … on its performance including specific performance measures for each Agency, such as ridership and mean distance between …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followOversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for … Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOperational Advisory No. 26
… in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsOpinion 96-8
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … case results in a default judgment. You ask whether a town or village is entitled to the fee provided for by General … public authority which operates a toll highway, bridge and/or tunnel facility, such as the Thruway Authority (see Public …
https://www.osc.ny.gov/legal-opinions/opinion-96-8Oversight of Shelter Placements
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision
https://www.osc.ny.gov/state-agencies/audits/2022/12/01/oversight-shelter-placementsOpinion 2002-14
… 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the … §1 generally prohibits the expenditure of municipal monies for the benefit of private parties unless it is in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Maximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesOpinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program reimburses …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followOpinion 88-61
… to those taxpayers who wait until the last minute to pay their taxes to do so by registered or certified mail, …
https://www.osc.ny.gov/legal-opinions/opinion-88-61State Agencies Bulletin No. 1144
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1144-2012-2013-deficit-reduction-plan-employees-designated-management-orState Agencies Bulletin No. 1143
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1142
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesDiNapoli: NYC Forecasts $965 Million Surplus Fueled by Federal Aid
… New York City forecasts a surplus of $965 million in the fiscal year ending in June 2022 (FY 2022), based largely on the receipt of $750 million in unrestricted federal aid, and projects outyear gaps to …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-nyc-forecasts-965-million-surplus-fueled-federal-aidControls Over the Empire State Supportive Housing Initiative
… 2016, ESSHI is part of the Executive’s comprehensive plan for affordable and supportive housing to ensure all New … Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s goal is to develop 20,000 units of … in-home visits, develop an initial support plan within 30 days, and verify their income annually. The face-to-face …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeState Comptroller DiNapoli Releases Audits
… have been issued. Department of Health (DOH): Patient Safety Center Activities and Handling of Revenues (2019-S-15) … days of creating a wage investigation case, as recommended in its procedures. In 55 of the 69 cases, the first contact … Aspects of Collecting Outstanding Amounts Due for Parking Violations (2019-N-2) Auditors determined that DOF did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-audits