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Opinion 90-19
… by the board of fire commissioners, as well as one warden and one delegate to the general convention of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… on an advertising contract to promote economic development and tourism in New York state with no tangible results, … send a message that New York is a place to visit and open for business, it should have clear objectives and show the … of this advertising campaign were weak at best, leaving real questions about whether the results justify the cost.” …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractState Comptroller DiNapoli Releases Municipal & School Audits
… most prudent and economical manner. Town of Lake Luzerne – Payroll (Warren County) The supervisor did not ensure payroll payments were accurate or in accordance with town … Town officials did not properly review and certify payroll and 15 of 54 payroll registers reviewed were not …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic … increases and decreases in financial resources only to the extent that they reflect near-term inflows or outflows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … the same as non-APG claims. Most of the payments were for dental procedures totaling $17.5 million. Medicaid limits dental cleaning and dental exam services to twice per year, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41) 180-Day Response
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41-response.pdfMonitoring of Air Quality (Facility Permits and Registrations) (2021-S-41)
To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements to protect the public and environment from the adverse effects of exposure to pollutants.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s41.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Improper Medicaid Payments to … into the Medicaid program and meet certain requirements in order to provide services to Medicaid recipients. In addition, Medicaid providers must revalidate their …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followComptroller DiNapoli Releases School Audits
… Argyle Central School District – Internal Controls Over Payroll (Washington County) The board’s lack of comprehensive … the bookkeeper performing incompatible duties related to payroll processing and maintaining all leave accrual … and treasurer’s limited roles related to processing payroll did not provide sufficient oversight or monitoring of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsCity of Glen Cove -- Budget Review (B17-7-12)
… review. The City’s proposed budget complies with the tax levy limit. Key Recommendations Avoid using nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Selected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followState Agencies Bulletin No. 1747
… report changes to maintenance deductions by inserting a new effective date row on the General Deductions page. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1747-change-maintenance-rates-employee-housing-and-mealsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… Industrial Development Agency (ACIDA) was established in 1973 and is governed by a Board of Directors which … of Aging and Veterans Affairs. There is no authority in General Municipal Law for an IDA to construct a building … the County and IDA. Ensure that there is a reliable plan in place to generate revenues for repayment of the bonds. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalState Agencies Bulletin No. 1314
… Purpose To describe the various retirement systems actions and agency … signed legislation creating Tier 6. This new tier applies to employees joining a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesCyber Incident Response Team (Follow-Up)
… is to provide leadership, coordination, and support for efforts to prevent, protect against, prepare for, respond to, and recover from terrorism and other …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/cyber-incident-response-team-followDiNapoli: Woman Pleads Guilty to Theft and Must Pay Back $459K in NYS Pension and Social Security Payments
… of government funds and must pay back $459,050 in New York state pension and Social Security payments that were … were discovered and investigated by the Comptroller’s Division of Investigations and the SSA-OIG. Smith, 49, … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-woman-pleads-guilty-theft-and-must-pay-back-459k-nys-pension-and-social-security-paymentsDiNapoli: Tennessee Woman Sentenced for Stealing Deceased Mother's NYS Pension Checks
… to pay over $56,000 in restitution and serve eight months home detention and two years’ probation before the Honorable Thomas A. Varlan in United States District Court for the Eastern District of Tennessee at Knoxville. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tennessee-woman-sentenced-stealing-deceased-mothers-nys-pension-checksDiNapoli: Former Almond Treasurer Took $22,000 in Fire Department Funds
… stealing $22,000 in cash by pocketing fundraising proceeds and writing numerous checks to herself. Dieter, 40, was … DiNapoli’s office uncovered missing funds during an audit and investigation of the Almond Fire Department, located in … to volunteer fire departments statewide: Keep an eye on your cash. Donors rely on you to safeguard and use …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-former-almond-treasurer-took-22000-fire-department-fundsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Burke , Town of Deerpark , City of Newburgh and … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0