Search
Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire District , Walden Fire … P DiNapoli today announced his office completed audits of the Town of Clifton City of Glen Cove Smithtown Fire District Walden …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Assessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesState Comptroller DiNapoli Releases Municipal Audits
… Sheldon , Walton Fire District and the City of Yonkers . "In today's fiscal climate, budget transparency and … Operations (Clinton County) The town did not procure goods in accordance with the competitive bidding requirements. In addition, the clerk did not record all collections …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and … November 30, 2015. Background The Western Suffolk Board of Cooperative Educational Services (BOCES) is an association … Western Suffolk Board of Cooperative Educational Services Budget Transfers and …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andComptroller DiNapoli Releases Municipal Audits
… Plattekill #1 Fire District and the Town of Schroeppel . “In today’s fiscal climate, budget transparency and … unreliable. Fund balances for all funds were commingled in the records, making it impossible for officials to … adequate oversight of department financial activities. In addition, the treasurer could not prepare appropriate …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Improper Medicaid Payments involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (2019-S-22) 180-Day Response
To determine if improper Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers (CINs) where at least one CIN was enrolled in fee-for-service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s22-response.pdfWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… . Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newSchalmont Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-35)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/schalmont-central-school-district-mental-health-training-component-newInternal Controls Over Selected Financial Operations
… allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCommack Union Free School District – Lead Testing and Reporting (S9-25-9)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … is empowered to acquire necessary real property in the name of the towns jointly, and as their joint agent, to have …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli Releases Analysis of Executive Budget
… picture but also weakens checks and balances over the use of public dollars, according to a report released today by … Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant threats," DiNapoli said. "At a time of difficult financial challenges, transparency, …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… New York, pleaded guilty to stealing more than $25,000 in New York state pension payments made to her deceased … County Department of Social Services and retired in 1994. Upon her retirement, she received monthly benefits … spent the money. Chatley pleaded guilty to grand larceny in the third degree. She was sentenced to one year of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli and Brooklyn D.A. Gonzalez: Public Employee Arrested for Using Co-Workers' Identities to Steal Thousands in Gas
… identity theft and grand larceny for using agency-issued gas cards to allegedly steal nearly $8,000 in gas for his personal use, State Comptroller Thomas P. … her knowledge. He unlawfully purchased $7,978 worth of gas including super-unleaded gas which none of the DDSOO …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-and-brooklyn-da-gonzalez-public-employee-arrested-using-co-workers-identities-stealDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an … nurses while managing demand for its services. It resulted in unexpected costs of $125 million in Fiscal Year (FY) 2023, which the State Comptroller’s …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… contact the OSC’s Federal Reporting Unit for alternate instructions, either by email or phone at (518) 486-4602. A … and file directly, the Business Unit must: Consult the IRS instructions for Form 1099 and Chapter XII, Section 10.C to … types of payments to corporations are reportable). The IRS instructions may be accessed at www.irs.gov. Report and file …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsXIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… employee. The maximum allowances for travel are updated in SFS each year to coincide with CONUS rate changes. These … and November 1 for rate decreases. If there is a change in CONUS rates during the year the SFS system will be updated … outside the continental United States will only be updated in SFS annually, it is the Business Unit’s responsibility to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… York State Comptroller Thomas P. DiNapoli today issued an advisory opinion finding that the city could lawfully issue … would cover the full amount of the city’s financing costs. Advisory Opinion Legal Opinion of the New York State … York State Comptroller Thomas P DiNapoli today issued an advisory opinion finding that the city could lawfully issue …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalNYS Common Retirement Fund Reports First Quarter Results
… "Markets have been volatile, however, warranting caution from investors. Longer term, we continue to take a … or higher based on 2017 data, with New York ranked fourth behind Wisconsin, South Dakota and Tennessee. DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsOpinion 88-66
… may obtain a copyright on a computer program developed by an employee of the school district. STATE CONSTITUTION, … school district to copyright computer programs developed by employees of the school district. Specifically, you ask: … obtain a copyright for computer programs developed by school district employees? May a school district obtain a …
https://www.osc.ny.gov/legal-opinions/opinion-88-66