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Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … function which would be the subject of the agreement (see, NY Const. art IX, 1[c]; see also e.g., 1991 Opns St Comp No. … General. February 22, 1993 Cornelius F. Healy Deputy State Comptroller … Whether a town and a village may enter …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Opinion 90-14
… convenience, the charges must be sufficiently grounded in data indicating the actual costs for similar applications. At …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
… justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an audit found she manipulated … accounting records and pocketed cash receipts, according to State Comptroller Thomas P. DiNapoli. After finding the … all receipts are accounted for; Periodically compare a sample of receipts in the computer records with the monthly …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… PREVENTION -- Contracts (must specify definite sum); Calls for assistance (responsibility for negligence of firemen and … owned by the village fire department) VILLAGE LAW, §4-412: A village may not purchase liability insurance, nor agree to … provide that the town will not be responsible for any claim paid in connection with loss, injury or damage to …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… at Open Book New York http://www.openbooknewyork.com/ , a transparency website launched by DiNapoli in 2008. The database, going back to 2007, can be downloaded in an Excel, tsv or csv format. “Public authorities often do …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… State Comptroller Thomas P. DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed … State Comptroller Thomas P DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillards have agreed to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… to its financial challenges, but the continued influx of asylum seekers, elevated demand for city programs and a … “The city’s budget gaps are expected to grow due to a number of financial challenges ahead,” DiNapoli said. … budget and operational transparency to provide the public and elected officials with a clear understanding of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… remitted and reported collections accurately and in a timely manner and whether the collections were … remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … recorded, deposited, remitted and reported accurately and in a timely manner, there is an increased risk that funds may …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Access to Preschool Special Education Services
… is effectively overseeing preschool special education in compliance with all applicable laws and regulations to … the Program One of the most critical periods of growth in a child’s development occurs during the first 5 years of … As of October 5, 2022, SED reported 40,846 children in the State were receiving preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up) (2023-F-36)
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36.pdfOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (Follow-Up) (2023-F-28)
To determine the extent of the four recommendations included in our initial audit report, Oversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f28.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31-response.pdfCommon Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions.
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22-update.pdfHow To Submit a .txt file to NYSLRS using the OSC Secure File Transfer Services Interface
This job aid shows you (a participating organization) how to use the OSC Secure File Transfer Services Interface in order to properly submit your pipe-delimited .txt files to NYSLRS for processing.
https://www.osc.ny.gov/files/retirement/third-party-organizations/pdf/vcdp-submit-setup-file.pdfProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) 30-Day Response
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11)
To determine the implementation status of the eight recommendations in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f11.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdf