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Comptroller DiNapoli Releases Municipal Audits
… , Town of Middlefield , Village of Sag Harbor , Town of Sand Lake , Town of Saugerties, Schoharie County , Smithfield … properly accounted for all issued parking tickets. Town of Sand Lake – Justice Court (Rensselaer County) The justices … T of Exeter Twn of Middlefield Vil of Sag Harbor T of Sand Lake T of Saugerties Schoharie Co Smithfield FD T of …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-7
… of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE … and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and Expenditures (replacement of chiefs' cars and acquisition of traffic signal control system) -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-7Opinion 93-14
… county on behalf of the district. You indicate that the owners of two properties in one of the villages, not … costs of the district. You ask whether the property owners have the right to compel the county to extend the … and sufficient, that all the property and property owners within the district were benefited thereby, that all …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Use, Collection, and Reporting of Infection Control Data
… Objective To determine whether the Department of Health (Department) is collecting necessary data to make informed decisions and promote strong infection prevention and control policies, … exposure of their residents to COVID-19. The underlying health conditions and advanced age of many long-term care …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataState Comptroller DiNapoli Releases Audits
… the campuses adequately documented that students who reported a disability either were provided accommodations … special education services to children with disabilities who are between the ages of 3 and 5 years. For the three … cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… for costs related to other post-employment benefits (OPEB) each year, but did not use this money to make related payments and instead budgeted for OPEB costs in the general fund budget. When combining the unused appropriated fund balance and unused designated OPEB moneys, the district’s recalculated unrestricted fund …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened … its longtroubled Unemployment Insurance UI system and ad hoc workarounds to compensate for the old system weakened …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… The state Department of Health (DOH) billed drug companies for $425.9 million in … is being collected," DiNapoli said. "Thanks to the work of my auditors, the department promptly updated its … it has previously missed and was able to recoup hundreds of millions of dollars. Another $1.2 million in rebates could …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesOpinion 89-57
… (3) Permit the use of town highway machinery, snow and ice removal equipment, tools and equipment in or by any …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 88-43
… is not reimbursed by an outside party such as an insurance carrier or the State Insurance Fund. In such a situation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 89-20
… district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers … with respect to these matters. General Municipal Law, §806 requires each county, city, town, village and school … is a separate municipality for purposes of section 806 (General Municipal Law, §800[4]; see also Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Caroga … of Jasper – Financial Management (Stueben County) The town is currently experiencing severe fiscal stress. Cash on hand …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2New York’s Economy and Finances in the COVID-19 Era
… recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and … in their household will experience a loss in job income in the coming four weeks Source: U.S. Census Bureau, as of June …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Next Generation 911 Services
To determine if the Division of Homeland Security and Emergency Services DHSES is effectively overseeing the development and implementation of New York States Next Generation 911 plan and determine whether the Office of Information Technology Services ITS has controls in place to ensure that
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesOversight of Homeless Shelters (Follow-Up)
… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followAccess to Preschool Special Education Services
… child. OSE’s Special Education Quality Assurance (SEQA) regional offices conduct reviews of compliance with the … ensuring IEP implementation for all students). Determining regional need for providers on a real-time basis. Develop and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … public authorities without voter approval. In SFY 2020-21, New York State had the second highest debt burden, behind … (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund certain capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtOperational Training and Medical Assessments of Train Crews
… fit; and periodically monitored train crews forcontinued medical fitness. The audit period covered from January 1, … every three years. Train crews are also required to pass a medical assessment prior to assuming new responsibilities, and undergo periodical medical assessments every two years for Train Operators, and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crewsDrug Management and Disposal
… developed and implemented a public information program on the proper storage and disposal of medications (drugs), and publicly … a notice to pharmacies, retailers, and consumers on the proper storage and disposal of drugs. We also sought … developed and implemented a public information program on the proper storage and disposal of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposal