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Amusement Park and Fair Ride Safety
… a greater risk that all necessary inspections may not have been performed. As a result, our auditors will be … throughout the summer of 2014 to ensure timely inspections have been performed. The Department's inspection database …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyExecutive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… we originally identified, but more improvement could have occurred. Of 57 recommendations included in our original … better facilitation, communication and reporting could have improved compliance with Executive Order 111 should be …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationComptroller DiNapoli Releases Municipal Audits
… of the ensuing year's appropriations. Library officials have not communicated these surplus funds to taxpayers. Library officials have also maintained a capital projects fund despite having …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsOpinion 89-14
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to section 986 since that opinion was …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases Municipal Audits
… unplanned costs to repair the village’s water tower, have caused substantial financial decline in both the water … in water and sewer rents because the revenues generated have not been sufficient to finance yearly appropriations. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: State Tax Receipts Outpaced Projections Through December
… P. DiNapoli. “Strong financial markets and economic growth have propelled the state’s revenues through December,” … tax policy under the new administration could potentially have an impact on state revenues.” Personal income tax (PIT) …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-state-tax-receipts-outpaced-projections-through-decemberImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… (“short-stay”) to identify high-risk claims that could have been incorrectly classified as inpatient instead of … should be billed as inpatient or outpatient, which could have contributed to the billing misclassifications. …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesState Agencies Bulletin No. 2236.1
… This Bulletin Supersedes Payroll Bulletin 2236 Purpose: The purpose of this bulletin is to notify agencies of changes … with Maintenance Deductions) to identify employees who have maintenance deductions in each agency. Agency … taxable income and is subject to all tax withholdings and must be reported on the employee’s Form W-2. State agencies, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22361-change-maintenance-rates-employee-housing-and-mealsReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersState Comptroller DiNapoli Releases School Audits
… payments also included work of a routine nature that may have been avoidable. Chester Union Free School District – … wire transfer process. In addition, the district did not have comprehensive agreements with each bank that addressed … issue a formal request for proposal because the providers have a long history with the district and are familiar with …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… and new UI system and data comply with provisions of the NYS Information Security Policy, the Classification, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudMetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly … Health Plus (CHP) and Medicare Advantage plans, plans for eligible New York City employees and day care workers of … directs individuals that are not eligible or cannot afford insurance to the NYC Care program, a financial assistance …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… Association approved a contract agreement that would award pay parity, higher than the pattern assumed by the city in …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesMonitoring of Air Quality (Facility Permits and Registrations)
… registered with the Department: Title V Facilities (Title Vs), Air State Facilities (ASFs), and Air Facility Registrations (AFRs). Title Vs are major sources of air pollution – those that directly … for renewal occurs at least 180 days before the expiration date. If applicable, the permit is classified as SAPA …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOpinion 91-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of the fire department or, if the fire department does not have a treasurer or other fiscal officer, to the fiscal … moneys (Nassau County Civil Divisions Act, §647.6) would have the effect of requiring the moneys to be paid to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time … use of property by the higher offeror, although lawful, is objectionable or less desirable to the community. It may, … purport to restrict a local government, when determining what is the "best" or "highest" price obtainable, from good …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- … statutory authority for a fire district to expend money on a "traffic signal control system" such as the one at issue … referendum requirements (General Municipal Law, §6-g[7]). On the other hand, there are no referendum requirements for …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Pine Bush Central School District – Claims Audit Process (2017M-171)
… Bush Central School District is located in the towns of Crawford, Gardiner, Mamakating, Montgomery, Mount Hope, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
… September 2017) to determine whether contributions paid to the District were largely deposited timely and intact. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… [read complete report - pdf] Audit Objective Determine if the District adequately accounts for and safeguards its … not maintained. Vehicle mileage records are not compared to fuel consumption. Storage tanks are not adequately secured or inspected. Fuel purchases are not compared to fuel usage records. Key Recommendations The Supervisor of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02