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Opinion 91-15
Whether the village may require the developer to pay money in lieu of park land as a result of the request for resubdivision notwithstanding that the developer previously paid such amounts to the town when the original subdivision was approved
https://www.osc.ny.gov/legal-opinions/opinion-91-15DiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… P. DiNapoli. DiNapoli’s office has conducted a series of audits on this issue with similar results. “Medicaid provides … and eliminating waste. Over the past five years, his audits have identified $11.4 billion in potential savings for … the program. On rebates alone, over the past decade, his audits have identified over $1.6 billion in savings. Report …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesBovina Fire District – Fund Balance (2015M-138)
… Key Recommendations Establish formal reserve funds using money designated for capital purposes or use the balance of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… did not maintain adequate records to account for all money received and disbursed by the Company. The Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
… Department did not always issue press-numbered receipts. Money was not always remitted in a timely manner. Financial …
https://www.osc.ny.gov/local-government/audits/village/2017/12/15/village-new-paltz-internal-controls-over-building-department-operations-2017m-201State Agencies Bulletin No. 1060
… Employees Employees who have had a garnishment satisfied and are due a refund as identified by a Court Officer … refunds will be included in the employee’s regular check and will display on the paycheck stub and direct deposit advice statement. Refunds are not subject …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsTuxedo Union Free School District – Financial Condition (2015M-360)
… reported cash balances were overstated and reserve fund money was commingled with other funds. The Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360State Comptroller DiNapoli Releases Municipal Audit
… all projects prior to approval or monitor the performance of businesses that received financial benefits. Auditors …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-municipal-auditTown of Kiantone – Town Clerk (2014M-273)
… him from the 2013 and 2014 collection periods. Deposit all money in the bank in a timely manner. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… and they must understand the consequences of the failure to meet these requirements. Your policy should specifically … including among other things: Denial of reimbursement to employees who do not submit required and appropriate documentation of expenses incurred sufficient to enable the proper audit of the claim for reimbursement. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresCity of Little Falls – Financial Condition Audit Follow-Up (2021M-54-F)
… review was to assess the City of Little Falls’ (City’s) progress, as of March 2024, in implementing our recommendations in the audit report released in June 2021. Background The …
https://www.osc.ny.gov/local-government/audits/city/2024/07/03/city-little-falls-financial-condition-audit-follow-2021m-54-fState Comptroller DiNapoli Releases School District Audit
… investment program or comply with the district’s board of education’s investment policy. District officials should …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditTown of Maine – Justice Court Operations (2016M-358)
… $1.1 million. Key Findings The Justice did not refer all eligible traffic tickets to the Department of Motor Vehicles (DMV) to ensure that all money was completely collected. The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… year and the Board does not review bank reconciliations or canceled check images. Key Recommendation Provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Town of Colonie –Justice Court Operations (2014M-114)
… The Justices implemented specific controls to ensure Court money collected was properly recorded in the Court records, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Rockland County – Court and Trust Funds (2019M-45)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, … maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York … controls to safeguard and account for court and trust funds for the period January 1 2013 through August 15 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45DiNapoli: Fix Delays With Child Support Payments
… support program, has made some improvements to the way funds are distributed, DiNapoli's auditors identified a … over as abandoned property to the Comptroller's Office of Unclaimed Funds. As of Dec. 31, 2016, auditors found that … Wyoming – turned over UDC to the Comptroller's Office of Unclaimed Funds, as required. The audit revealed: Although …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Goldin pleaded guilty to Health Care Fraud in the Second Degree, a class C felony, and to violating the Social …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… The former treasurer of the Le Roy Fire Department and the Firemen’s Benevolent … electronic transfers of $3,307 in department funds to a credit card company. Another $2,600 in cash was missing. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsFormer Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… today by U.S. District Judge Cathy Seibel to 12 months in prison for charges arising out of his embezzlement of more … Berman. "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 meant to … the New York State Police for their continued partnership in rooting out fraud." According to documents filed in court …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000