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Comptroller 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.” Chenango … procedures related to the timekeeping system, enforcement is handled at the departmental level and has resulted in …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niagara County – … did not follow tax enforcement procedures prescribed by law. Town of Ticonderoga – Financial Records and Reports …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsIgnition Interlock Program Monitoring (2015-MS-4)
… Protection Act, commonly referred to as "Leandra’s Law," to protect public safety. It requires that, as a condition of being sentenced for certain alcohol-related offenses … The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Universal Pre-Kindergarten … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … we found a wide disparity in the way UPK providers were being monitored for health and safety. Some providers were …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followOperational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal Year End (FYE) Processes are … down for FYE processing are entered and posted correctly in SFS. To ensure that these transactions process accurately … could occur as deposits from the Blackout period are being processed. In addition to the Appropriation and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeOpinion 2002-15
… 617, 364 NYS2d 506). Further, we have concluded that a local government may not, pursuant to its home rule powers, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Public Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … they are serving. Section 10 of the Public Officer’s Law requires every public officer to take and file an oath or … and any other documents in support of the position being a public office. If you need assistance determining if …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and school district employees, and their dependents. In 2017, NYSHIP cost the State, other government employers, … by United. Members also pay a nominal copayment to the in-network provider. Empire Plan members may also choose to … charges, may constitute insurance fraud pursuant to State Law. The State Insurance Department (now the New York State …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programOversight of Passenger Safety (Follow-Up)
… extent of implementation of the four recommendations made in our initial audit report, Oversight of Passenger Safety … State vehicles may be assigned to specific employees only in extraordinary circumstances. Statewide policy requires … to determine whether OPWDD ensures that its vehicles are being operated safely by employees with valid driver …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… . For access to state and local government spending, public authority financial data …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… and redevelopment of contaminated commercial property in the villages of DeKalb and Massena. The seven properties … the latest agreement are tax-delinquent parcels that are being obtained by the county through foreclosure proceedings. … an environmental remediation must occur. "By working hand-in-hand with local government officials, my office can help …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before the last day of each … purposes. Any format which clearly shows the balances being reconciled and the details of all reconciling items is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsDiNapoli: 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-rebatesExamination of Unemployment Insurance Willful Overpayments
… knowingly misrepresent information to obtain UI benefits. New York State Labor Law § 594 and 42 United States Code § …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsOpinion 2010-1
… Ops St Comp No. 88-21at 39, that to the extent park trust funds are used for general governmental purposes, it may be a …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1Unified Court System Bulletin No. UCS-319.1
… Bulletin UCS-319 . Purpose: The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3191-retroactive-april-2022-ucs-sled-payment-increaseSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… System This publication provides a general summary of retirement benefits, rights and responsibilities, and is … for Tier 1 and Tier 2 investigators assigned to the office of a district attorney …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmComptroller DiNapoli Releases Municipal Audits
… Library , Rockland County and Town of Saugerties . “In today’s fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … were not always deposited within 72 hours as required by law. … New York State Comptroller Thomas P DiNapoli today …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsElwood Union Free School District - Claims Auditing (2019M-31)
… - pdf] Audit Objective Determine whether systems were in place to ensure that claims were adequately documented, … designed our testing to determine if these procedures were being followed consistently. We reviewed 110 claims totaling … a result of this audit. … Determine whether systems were in place to ensure that claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31Opinion 90-11
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-90-11