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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… documentation for 300 students. The documentation for 93 of these students was missing and we found deficiencies such as no proof of address for 54 of the 193 new students’ applications and no proof of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mBerkshire Fire District - District Operations (2020M-40)
… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-402018 Annual Audit
… claims totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special … March 2018, the Board processed claims for all special funds using the Board’s FMIS. Claims were reviewed and approved by staff at the: (i) Board, (ii) Special Funds Conservation Committee (SFCC), or (iii) TPAs. In April …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… hospitals. The hospital contracts include reimbursement fee schedules for inpatient and outpatient hospital services. … special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the treatment … item implant, meaning the hospital receives an additional fee for the lens itself. If a provider corrects or adjusts …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSayville Union Free School District - Purchasing (2019M-69)
… for goods procured without a competitive bid as required by District policy. Due to the District’s inconsistent … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update … and quote thresholds. Comply with District policies by ensuring professional service providers have been selected …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … The purpose of our review was to determine whether County officials have established …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Law, the Commissioner is required to submit a report on an annual basis to the State Comptroller accounting for …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… a designation of "significant fiscal stress" in the latest round of scoring from DiNapoli's Fiscal Stress Monitoring … As of Dec.31, 2013, the county's general fund had $10.1 million in unassigned fund balance that could be used to … fund balance in the general fund was $255,000, less than 0.1 percent of gross expenditures. Additionally, as of Dec. 31, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOrleans County – Court and Trust Funds (2024-C&T-6)
… the whereabouts of any person entitled to payment from the estate is unknown. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Public Drinking Water Needs More Protection
… New York's public water supplies need stronger protections to ensure clean drinking water and prevent contamination that could result in health problems, according to a report released today by State Comptroller Thomas P. … New Yorks public water supplies need stronger protections to ensure clean drinking water and prevent contamination that …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionGreene County – Court and Trust Funds (2014M-294)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Finding We identified …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294Genesee County – Court and Trust Funds (2014M-322)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned property are …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Dutchess County – Court and Trust Funds (2014M-293)
… estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Key Findings The County … an up-to-date court and trust fund register as required by law. Prepare and submit the annual report showing all …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293State Agencies Bulletin No. 2342
… Position Info page using the following path: Main Menu > Organizational Development > Position Management > … Job Action Request page using the following path: Main Menu > Workforce Administration > Administer Job Change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2342-reporting-line-number-and-budget-year-changes-fiscal-year-2025-2026DiNapoli: Women in New York Still Earn Far Less Than Men
… and 68% of men. Family and caretaking responsibilities can lead women to reduce or forgo participation in the workforce. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOpinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the dissolution of the fire protection districts and the addition of their territory to the fire district may be …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 89-38
… of a retiree) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §§90, 113, 470: A school district may … elect the so-called "zero option" under the Retirement and Social Security Law. The insurance purchased by the school … ask whether the program would violate the Retirement and Social Security Law. Under the Retirement and Social Security …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Allegany County – Court and Trust Funds (2014M-74)
… Comptroller as abandoned property. In accordance with the Civil Practice Law and Rules, the Treasurer is generally entitled to a fee … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned property are …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 92-23
… and the erection of a switching station near a well) TOWN LAW, §§198(12)(a), 215(8): A separate board of commissioners … of the State. Accordingly, although the Nassau County Civil Divisions Act (L 1939, ch 273, as amended) contains … office with respect to determining the application of the Civil Divisions Act. Town improvement districts which are …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 92-9
… ask whether General Municipal Law, §72-o authorizes a fire district to reimburse a volunteer firefighter for expenses … board of fire commissioners, the chief officer of the fire district fire department, subject to any rules or regulations … also be called to testify in tort claims against a fire district or municipality. The time and expense involved in …
https://www.osc.ny.gov/legal-opinions/opinion-92-9