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South Orangetown Central School District – Claims Processing (2016M-104)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the … approximately $86 million. Key Finding District officials have established effective procedures to ensure that claims are adequately documented and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Scio Central School District – Payroll (2017M-10)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Oceanside Union Free School District – Professional Services (2016M-281)
… period July 1, 2014 through April 19, 2016. Background The Oceanside Union Free School District is located in the Town … Oceanside Union Free School District Professional Services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Guilderland Central School District – Cash Disbursements (2017M-29)
… District is located in the Towns of Guilderland, Knox, New Scotland and Bethlehem in Albany County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Centereach Fire District – Procurement (2016M-342)
… State, distinct and separate from the Town of Brookhaven in Suffolk County. The District provides fire protection and … competitive methods when procuring goods and services, in accordance with the District’s purchasing policy and … laws. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Opinion 88-18
… January next succeeding the date of incorporation. 23 Opns St Comp, 1967, p 431 superseded to the extent inconsistent … 15th for the preceding period of October 1st through March 31st. The second payment is to be made on or before December … 1988 Alan Simon, Esq., Town Attorney Town of Ramapo Warren E. Berbit, Esq., Village Attorney Village of Montebello …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… County, were charged with stealing over $1.2 million by unlawfully billing Medicaid by inflating charges and billing for services never provided, … investigation further found patients were paid kickbacks by both Khans to use their services and facilitate the fraud. …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 … promote economic development through financing, managing and operating public water and sewer utilities in Rensselaer … Rensselaer County Water and Sewer Authority Debt Proceeds 2014M17 …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has approximately 240 … adequately supported, and audited and approved prior to payment. Key Recommendations There were no recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Southwestern Central School District – Claims Processing (2016M-356)
… The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates three … purposes. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Tioga Central School District – Financial Condition (2015M-168)
… for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … Interest New York State Health Insurance Program: United HealthCare - Overpayments for Services at the Capital Region …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerOpinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Hold Harmless Form
In consideration of the payment of this claim, I will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additiona
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/hold-harmless.pdfState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… New York State Comptroller Thomas P. DiNapoli and the Commission on Independent Colleges and Universities … President Lola W. Brabham co-authored an op-ed in the New York Daily News on how new federal policy changes … New York State Comptroller Thomas P DiNapoli and the Commission on Independent Colleges and Universities …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opGreen Economy Boosts Job Growth in New York
… DiNapoli said. “The workforce impact goes beyond just wind and solar jobs as many established occupations are … business requirements for certain projects. The Offshore Wind Training Institute launched in 2021 through a …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkNew York State Comptroller Thomas P. DiNapoli Gives Best Wishes For New Year, 01/01/15
… “New Year's Day is a fresh start and a time to embrace new goals derived from lessons learned over the past year. Across the state from Buffalo to Brooklyn to Babylon and from the Southern Tier to the … New Years Day is a fresh start and a time to embrace new goals derived …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-thomas-p-dinapoli-gives-best-wishes-new-year-010115Port Jefferson Union Free School District - Claims Processing (2018M-055)
… claims, there were no recommendations as a result of this audit. District officials agreed with our report. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… procedures. Take a more active role in providing oversight of the cafeteria’s financial operations. County officials …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70