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Opinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… are safeguarded, except for controls over the use of credit cards. The Company does not have a formal policy governing the use of credit cards. Company officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-plainedge.pdfTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-ticonderoga.pdfLeague for the Handicapped – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by the League for the Handicapped LFH on its Consolidated Fiscal Report CFR were properly calculated adequately doc
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… programs and services for children and adults with Autism Spectrum Disorder and their families through various …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… as needed. Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… that purport to come from the state’s retirement fund and the Office of the State Comptroller, asking for a payment to “upgrade” the retirement fund. It’s a scam. Report the message to the Federal Bureau … scammers trying to steal your money,” DiNapoli said. “The fund has not, and does not, send out any electronic messages …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesOpinion 2005-8
… AD2d 573, 714 NYS2d 721; NY Tel . v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993). When only an approximation of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8DiNapoli: Former Riverside Treasurer Embezzles $80K
… a municipality’s finances with little to no oversight. I would like to thank the State Police and Steuben County … no board oversight. This system created an environment where the treasurer was able to initiate transactions outside … cycle without detection. DiNapoli said the village board should take appropriate action to recover all of the stolen …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualXIX.4 Suballocations – XIX. Project Costing (PCIP)
… of a project, then there is no need for a new Project ID- the sub allocated work should be performed with the same Project ID The owning agency for the project will determine whether … grant source, then there is no need for a new Activity ID - the sub-allocated work should be performed with the same …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsDiNapoli: Huntington Man Charged With Stealing Over $56,000 in State Pension Payments
… K Johnson 63 of Huntington for allegedly stealing his mothers public pension payments following her death in April …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-huntington-man-charged-stealing-over-56000-state-pension-paymentsState Comptroller DiNapoli Releases Audits
… During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up) (2024-F-40) The Department of Health … Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the … for the Empire Plan, which includes the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsWage Subsidy and Transitional Employment Programs
… Develop a system to more easily and readily store, access, and analyze complete WSP information. Require …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDivision of Housing and Community Renewal Bulletin No. DH-117
… Purpose The purpose of this bulletin is to provide the Division of Housing and Community Renewal instructions for processing the 2021 RRSU Over40 Comp Time II Cash Out. … Effective Dates The 2021 RRSU Over40 Comp Time II Cash Out should be paid using the following Effective Date and Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in Watertown …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualAudit Finds Construction Delays in Public Housing Program Across New York State
… they have oversight of the overall selection process, the final selection was made by Greenburgh officials. They also … rating, such as negotiations and interviews, impacted the final selection. However, officials provided no documentation … and was therefore appropriate, but the use of a change order to construct the new building was inappropriate. …
https://www.osc.ny.gov/press/releases/2016/05/audit-finds-construction-delays-public-housing-program-across-new-york-stateAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … also informs agencies of invoice retention requirements for freight charges. Update: Guide to Financial Operations … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsState Comptroller DiNapoli Releases Audits
… for a random sample of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses were properly screened prior to being hired and were … continuously monitored after hire. Of the 200 direct hire nurses in the sample, 41 (21 percent) had not been …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-audits