Search
Washington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… June 30, 2013. Background Washington County is located in the eastern part of New York and has a population of … oversight. We tested 147 receipts totaling $14,592 from January 1, 2012 through December 31, 2012 and 127 receipts totaling $12,203 from January 1, 2013 through June 30, 2013. We found that …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashNon-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOpinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting … Whether the fire district may give to the fire company the cash equivalent of the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… GROSSMANN for fraudulently obtaining the pension of a deceased former New York State employee. The defendant was … Joseph Grossmann methodically devised a scheme to steal a deceased New York State employee’s pension money. He … Grossman allegedly tried to deceive officials that a deceased New York State employee was alive so he could pocket …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannOpinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … that limit to ninety days the term of an “eligible letter of credit” issued as security for local government … deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Opinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … fiscally autonomous from the sponsoring municipality (see, e.g., 1983 Opns St Comp No. 83-32, p 38). Thus, the ultimate …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… officer or an administrative board. As a general rule, in order for conference expenses to be considered "actual and … been if the employee was traveling alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 … Original receipts should be obtained for all expenses paid from the cash advance. Upon return, the traveler should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Canandaigua City School District – Procurement (Ontario County) District … in $2,182 being overpaid to the vendor. Downsville Central School District – Claims Auditing (Delaware County) The board …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… network user account controls to help maintain continuity of business office operations and prevent unauthorized … of Johnson City – Sexual Harassment Prevention (SHP) Training (Broome County) SHP training was not provided to all … School District – Sexual Harassment Prevention Training (Monroe County) SHP training was not provided to all employees …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2315
The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2315-schedule-agency-payroll-submission-and-availability-reports-and-filesContact and Security Administrators
… grant administrator access in Retirement Online . Forms Download the applicable Administrator Authorization form: …
https://www.osc.ny.gov/retirement/employers/contact-and-security-administratorsOpinion 95-30
… and 11-2.3: Moneys held in the custody of the chief fiscal officer or other officer of a public library, whether … to do business in this State. Such a time deposit account or certificate of deposit must be secured in the same … obligations of the United States of America, obligations guaranteed by agencies of the United States of America where …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Medicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… As of August 2017, 4.4 million people were enrolled in mainstream managed care plans – about 2.5 million were … have additional sources of health care coverage. In accordance with the New York State Social Services Law, … the audit period, the Department paid about $1.28 billion in Medicaid managed care premium payments on behalf of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyState Comptroller DiNapoli Releases Municipal & School Audits
… addition, officials did not obtain the minimum number of quotes required by the town’s procurement policy for … approximately $131,000 or the minimum number of required quotes for credit card purchases totaling approximately …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-3
… value partially exempt from county taxation pursuant to (i) [RPTL, §§458, 460 and 464], and (ii) such other sections … 25, 1978; 1977 Opns St Comp No. 77-785, unreported; 6 Op. Counsel SBEA No. 6). Consistent with the previous …
https://www.osc.ny.gov/legal-opinions/opinion-90-3New York City’s Uneven Recovery: Youth Labor Force Struggling
… pre-pandemic levels (see Figure 2). Unemployment for young Asian and Black workers remains very high at 23.3 percent and … their pre-pandemic unemployment rates in 2022, while Asian workers remained less than two points above at 8.9 … in New York City White Black Hispanic Asian 2019 9.0% 15.5% 10.5% 10.9% 2020 20.4% 26.9% 27.0% …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-youth-labor-force-strugglingDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… statutory cap is now projected to reach a low point of $604 million at the end of SFY 2018-19; Proposes to reinstate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionTown of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Other Bulletin No. 64
… Employees: Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … April 2022 SCF M/C Performance Advance should be withheld from an employee, the agency must request approval from DOB as explained in Budget Bulletin D-1144. If the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-64-april-2022-state-university-construction-fund-scf