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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… reported and disbursed Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, … than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to perform these acts without … the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making unauthorized …
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-272UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… costs $3,164 in unsupported OTPS costs, including leased property and rental equipment $2,157 in bonus payment compensation that …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCounty Medicaid Costs
… that shifts costs associated with the Family Health Plus Program from the counties to the State over the next two years. Family Health Plus provides health insurance for adults who do not have … reflect prospective changes in funding for Family Health Plus or any other specific programs. Annual average growth …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsOpinion 92-26
… -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be raised in the first instance as a county charge, and only those expenses that are specifically …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… supported. Background NYPA began Energy Efficiency (EE) programs for its government customers in New York City … 1994. As of April 9, 2015, NYPA financed $1.8 billion in EE projects, which it claims will produce savings of $103.3 … and reported savings of $44.8 million. Key Finding EE savings in NYPA’s April 9, 2015 report were not always …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York State Health Insurance Program … manuals. In a follow-up, auditors found that MTA officials have made progress in addressing the issues identified in the … tax amount collected annually. Taxable online sales have been rising with an acceleration of such sales during …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Budget Benefiting From Strong Economy
… for fiscal year 2016, but the surplus will likely grow as tax collections are higher than expected amid a strong … on current revenue trends. Personal income and real estate tax collections have been strong so far this year, although business tax collections have been weaker. The budget includes $1.5 …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of … money is being spent appropriately and effectively.” Afton Hose Company Emergency Squad – Internal Controls Over … today announced his office completed audits of the Afton Hose Company Emergency Squad Town of Hampton Town of Hopewell …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… 28, 2012. Court officials subsequently provided proof of registration for seven referees, but they did not provide any …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… on its Consolidated Fiscal Reports CFRs were reasonable ne …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… was paid for practitioner, pharmacy, inpatient, lab, and clinic claims that did not comply with Medicaid policies. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Greenport Union Free School District , Monticello Central School District , … spent appropriately and effectively.” Greenport Union Free School District – Financial Condition (Suffolk County) … his office completed audits of the Greenport Union Free School District Monticello Central School District …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Creditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used to calculate your pension … or member of a police force or a state park authority or commission Police officer or member of an organized 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
… is an SED-approved, for-profit organization that provides preschool special education services to children with … in reimbursable costs on its CFRs for its rate-based preschool special education program. Key Findings For the … documentation to support the amount allocated to the preschool special education program; $308,761 in agency …
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
… of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State’s Medicaid program. The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015DiNapoli: NYC Fiscal Year 2024 Budget Balanced, but Out Year Gaps Continue to Grow
… faces spending risks that could increase its budget gaps for Fiscal Years (FY) 2025 through 2027 to an average of … spending choices made during the pandemic, underbudgeting for recurring spending, and significant costs associated with … Spending risks to the city budget, including the costs for asylum seekers and an expanded rental assistance program, …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-nyc-fiscal-year-2024-budget-balanced-out-year-gaps-continue-growDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… Battery Law that requires manufacturers and retailers recycle rechargeable batteries with some exceptions such as … not know they were enrolled in the program to collect and recycle rechargeable batteries and three did not have a …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirements