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City of Troy – Budget Review (B5-13-20)
… and long-term liabilities related to the Combined Sewer Overflows Long Term Control Plan. The City should develop a …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… accurate computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Municipal Audits
… did not always seek competition when procuring goods and services. Town officials made 17 purchases totaling $67,808 without seeking competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… Springs Central School District – Network Access (Ontario County and Wayne County) District officials did not ensure that their network … Tupper Lake Central School District – Records and Reports (Franklin County and St. Lawrence County) District officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… in operating surpluses, which caused the unexpended surplus fund balance to exceed statutory limitations for the … five years. For example, at June 30, 2012, the unexpended surplus fund balance exceeded statutory limits by … Develop a plan for the use of the excess unexpended surplus fund balance and the excess amounts in reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedComptroller DiNapoli Releases School Audits
… County) The board did not approve the disposal of assets with a book value of $4,483. Auditors found that district officials did not maintain up-to-date disposal records and 10 of 25 assets (40 percent) totaling $43,330 were not traced to …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Town of Dansville - Board Oversight (2014M-115)
… to be audited, the records of the Supervisor, Clerk or Tax Collector, which would have helped to detect any …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 90-47
… its "employees". Since it is our policy to render opinions only on matters which are of general concern to the … action against an insured. Like an insurance company, the only time the Attorney General can deny a defense based upon …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 2006-3
… [Inf Opns] 11, supra ). 3 The inquiry refers to the town “highway fund” as a potential repository of the franchise fees. Highway Law §141 provides that the town highway superintendent’s annual budget estimate of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3State Agencies Bulletin No. 1359
… (Mil Stip): and Has a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay … (Mil Stip); and Has a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1359-2014-uniform-maintenance-allowance-and-2014-work-related-clothingState Agencies Bulletin No. 1363
… (Mil Stip); and Has a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Audits
… credits to multiple individuals on the same property where only one credit was due. Find out how your government money …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… reaching labor agreements with the other municipal unions, obtaining anticipated health insurance savings and … these terms will set the wage pattern for all municipal unions. However, the union representing the city’s police … the Municipal Labor Committee, which represents the city’s unions. The city has agreed to report regularly on its …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsOpinion 90-53
… (authority to contract out functions of village assessor); (authority to contract out functions of village … ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- … the powers and perform the duties of the positions of assessor, building inspector and deputy road commissioner, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53State Agencies Bulletin No. 1571
… may not be eligible to receive the increase or may only receive a partial increase as indicated below. Employees … the April 1, 2017 2% Parity Increase. Such employees may only receive a partial increase capped at the job rate of … cycle in the Incr. Code field. For Administration Agencies Only New Hire transactions submitted in Administration Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1571-managementconfidential-mc-third-2-parity-increase-effective-april-2017DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… use of a key, card or assistance from school officials. Only Oneonta and Cobleskill had complete and updated …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… such improper premium payments; however, these efforts only target NYSOH-enrolled recipients. The Department has not …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyOperational Training and Medical Assessments of Train Crews
… received a passing grade of 80 or higher on the final test, while 23 employees (51 percent) failed the test and returned to work; for the remaining six employees, … Train Operators and Conductors to have an annual hearing test. Thirty-four of the 49 Train Operators were required to …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… A second audit released today found another $61,711 in overpayments to providers because of incorrect Medicare coinsurance, … for services rendered to Medicaid recipients enrolled in UnitedHealthcare Dual Complete over a five-year period ended …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-program