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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … initiated corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… the period July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the … Cleveland Hill Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… State. Empower is authorized by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours … to the cost-based rates established through CFR-reported financial information. During the 2019–20 school year, …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… last decade from $1.1 billion in 1993 to $2.3 billion in 2003, an average annual growth rate of 8.6 percent during … expenditures and 40.2 percent of property tax levy. By 2003, county Medicaid expenditures accounted for 19.1 percent … tax growth rate of 2.5 percent experienced from 1993 to 2003. This magnitude of property tax levy increase would …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsNew York State Rent Relief Funding: Spotlight on New York City
… Spotlight on New York City August 2021 PDF Version Highlights New York State has the highest share of renter households in … percent), with the majority of those households located in New York City (63 percent of all State renter households). … 15 percent behind on rent payments at the end of June New York City not only houses the majority of the States …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityOpinion 92-26
… Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a … concluded that subdivision three of section 4-136 of the Election Law requires "all" expenses incurred by a board of … to providing polling places and the compensation of election officers in each election district are city, town or …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check. The general provisions of law applicable to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate … only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … of New York signed into law the ReCharge New York (RNY) power program as part of Chapter 60 (part CC) of the Laws of … These errors and inconsistent application of the RNY model resulted in applicants’ scores being ranked …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesDiNapoli: NYC Budget Benefiting From Strong Economy
… New York City is projecting a surplus of $135 million for fiscal year 2016, but the surplus will … in 2015. At the same time, the securities industry, one of the city’s economic engines, is on track for a good year … relatively small (ranging from 2.1 percent to 4.6 percent of city fund revenues), and the budgets for these years …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… , Town of Hopewell , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s … 2011-12 and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat … Hampton Town of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of … found the Research Foundation's current methodology for charging SUNY campuses for the costs of central office operations and statewide …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the … child if they were serving significantly fewer children and did not reduce their expenditures proportionately. Based …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Creditable Service – Special 20- and 25-Year Plans
… Officer Forest Ranger Police officer or member of a police force or a state park authority or commission Police officer or member of an organized police force or department of a county, city, town, village, police … other participating employer Member of the Capital Police Force of the Office of General Services New York City Police …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by New York Therapy Placement Services, … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Implications for the Future – 2021 Financial Condition Report
… The Economic Outlook: Employment Struggles and Uncertainty Remains While the recession brought on by the COVID-19 pandemic was short-lived, employment has yet to recover fully. During March and April 2020, nearly … While the recession brought on by the COVID19 pandemic was …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… The state Department of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are … New York’s environment, public health and safety at risk. DEC has to start monitoring compliance with the law, and … of a six-alarm fire on a trash barge in December 2021. DEC is responsible for enforcing the 2010 New York State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirements