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Opinion 92-40
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … provide for the separation, collection and management of solid waste in the county. That section further authorizes a county to acquire, construct, operate and maintain solid waste management facilities, acquire the necessary …
https://www.osc.ny.gov/legal-opinions/opinion-92-40DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a looming … the need for significant federal aid, according to an initial analysis by New York State Comptroller Thomas … State Fiscal Year SFY 202122 relies on a range of actions to respond to the pandemic as well as eliminate a looming gap …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualOversight of the Agricultural Assessment Program (2017-S-26) 90-Day Response
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26-response.pdfOversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfOpinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Low Income Home Energy Assistance Program – Federal Funding and New York
… and for maintenance, energy efficiency services, carbon monoxide detectors, chimney cleaning, as well as cooling …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programAlbany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfState Agencies Bulletin No. 1748
… day (Sunday) this calendar year, the actual lapse date used in the system is June 28, 2019. Background … Appropriations allocated to certain chartfield strings will be lapsing on the above date and will no longer be available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-eventsSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfDiNapoli: Queens Woman Pleads Guilty to Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… faces up to 28 months to seven years in prison and will pay full restitution as part of the plea. “Deanna Hansen … retirement system,” DiNapoli said. “Thanks to the work of my office and Albany County District Attorney David Soares, … might think of gaming the system. I’d like to thank ADA Bill Andrews for handling this case, and the Albany County …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-queens-woman-pleads-guilty-stealing-85000-nys-pension-payments-meant-her-deceased-fatherTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… A 50-year-old Georgia woman, Sandra Smith, was sentenced to over a year in federal prison and ordered to pay full restitution after admitting she stole $459,050 in … A 50yearold Georgia woman Sandra Smith was sentenced to over a year in federal prison and ordered to pay full …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysSelected Employee Travel Expenses
… appropriate, we audited travel expenses for the high-cost travelers in the State as well as other outliers. Auditors focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 … requirement. Key Recommendations Ensure that travelers obtain prior written approval from the finance …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Comptroller DiNapoli Releases Municipal Audits
… Public Library – Treasurer (Suffolk County) The treasurer does not maintain any accounting records or prepare and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… Chenango County District Attorney Michael Ferrarese, and the New York State Police today announced the plea and sentence of Amy Becker, former Clerk for the Town of Lincoln, for stealing nearly $4,000 from the Town. The plea … Chenango County District Attorney Michael Ferrarese and the New York State Police today announced the plea and …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnTown of Covington – Tax Collection Remittance (P1-24-24)
… of Covington (Town) Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key … within the timeframes established by Town Law Section 35. As a result, funds were not provided to finance Town and … did not remit taxes to the Supervisor at least weekly and as required by Town Law. The Tax Collector made one payment …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… system processes Medicaid claims submitted by providers for services rendered to Medicaid eligible recipients, and it … of care, which caused overpayments of $412,737; Claims for childcare services while the recipient was hospitalized, … guilty of crimes that violate Medicaid program laws or regulations. The Department promptly terminated 17 of the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Genesee Community Charter School Non-Payroll Disbursements (2020M-34)
Determine whether School officials ensured that nonpayroll disbursements were adequately supported, properly approved and for School-related purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-community-charter-2020-34.pdf