Search
South Otselic Fire District – Financial Activities (2022M-169)
… they could have ensured reporting requirements were in place. Key Recommendations File the required delinquent AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169DiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… bridges in Nassau and Suffolk counties citing its ties to two companies debarred by the state for prevailing wage violations. “This company appears to be closely affiliated with two other entities that have been in serious trouble and are forbidden to do business with the state,” DiNapoli said. “The …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorTerms of Service
… TOS, or such User’s violation of the rights of another. NO RESALE OF SERVICES All Users: No User will reproduce, …
https://www.osc.ny.gov/online-services/terms-serviceState Agencies Bulletin No. 1969
… an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Dates The … year are eligible for a year end adjustment in the final paycheck of the calendar year because the Member’s … are also eligible for a year end adjustment in the final paycheck of the year, unless the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureIdentifying Fiscal Cliffs in New York City’s Financial Plan
… expanded educational programs, housing assistance, mental health and health care initiatives, among others. Read More … 2022 New Family Home Visits: The Department of Health and Mental Hygiene originally added $23 million in FY 2022 to …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planInvestment and Funding Choices Facing the MTA
On June 5, 2024, the Governor of the State of New York paused the implementation of the Central Business District Tolling Program (colloquially referred to as congestion pricing).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2025.pdfWebster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: Audit private fund claims and did not … additional financial and IT policies and review and revise the bylaws and policies. Ensure the Board receives sufficient …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Opinion 92-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- Powers and Duties (when … a court order authorizing a refund of the deposit to the depositor ( Martens v O'Neill , 131 App Div 123, 115 NYS 260 …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Rabbi Who Pleaded Guilty to Stealing $5 Million of Funds Intended for Special Needs Students Sentenced to Up to Three Years in Prison
… Queens District Attorney Richard A. Brown, joined by New York … with disabilities, has been sentenced to up to three years in prison for stealing $5 million in City and State funding … was located at 1854 Cornaga Avenue in Far Rockaway, Queens, and primarily provided services to preschool children …
https://www.osc.ny.gov/press/releases/2017/10/rabbi-who-pleaded-guilty-stealing-5-million-funds-intended-special-needs-students-sentenced-threeLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… for the three years were $2,400. Key Findings The Business Officers did not establish adequate internal … with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … request and review bank statements and canceled check images, comparing them with invoices and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… policies and procedures were adequate for the period June 1, 2007, through November 7, 2012. Background The Village of … sewer funds in the 2012-13 fiscal year were approximately $1.2 million. Key Findings The Board’s personnel policy did … Key Recommendations Develop personnel policies that are clear with respect to the accrual and use of leave time and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259DiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… Preet Bharara, was sentenced today to a year and one day in prison and ordered to pay a total of $721,112 in restitution and criminal forfeiture. “Joseph Junkovic took … Attorneys and prosecutors statewide to combat corruption in the misuse of public funds.” Junkovic, 49, of the Bronx, …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000Medicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 recommendations made in our initial audit … To determine the implementation status of the 11 recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY … the burden of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-61DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… under the state’s Medicaid Managed Long-Term Care (MLTC) model. The state Department of Health (DOH), as the Medicaid …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsSherburne-Earlville Central School District – Financial Management (2024M-61)
… a result, real property tax levies were higher than needed to finance actual expenditures. By continually overestimating … spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to define its rationale for establishing reserve funds, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Norwood-Norfolk Central School District – Financial Management (2022M-129)
… complete report – pdf] Audit Objective Determine whether the Norwood-Norfolk Central School District (District) Board … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and all reserves. The Board and District officials: Allowed surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Jamestown City School District – Fund Balance and Reserves (2022M-97)
… approximately $8.7 million, were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a result, more real properly taxes were levied then necessary … Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97State Comptroller DiNapoli Releases Municipal Audits
… found that the mayor submitted the 2023-24 proposed budget to the council on April 19, 2023, or 18 days after the … balanced because they include subsidies from other funds to finance their operations. Also, the proposed budget, as in … also included $10,853 for one board member’s Alaskan cruise vacation and the chief’s vacation to a …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDeath Benefits – Divorce and Your Benefits
… as beneficiary of certain benefits is revoked following a divorce, annulment, or judicial separation, once NYSLRS … is revoked regardless of when the final decree of divorce, annulment or judicial separation was signed, unless … the member must re-designate them after the date of the divorce, annulment, or judicial separation, or include the …
https://www.osc.ny.gov/retirement/members/divorce/death-benefits