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Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 868
… To provide agencies with content information for the 2008 Form W-2 Background According to IRS Publication 15, Circular E for 2008, and the Instructions for Form W-2, employers are required to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsVillage of Solvay – Financial Management (2023M-49)
… fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net … declined by approximately $9 million and cash declined from $4.1 million to $1 million. Officials also did not: … kept pace with expenses. Ensure that annual payments from the electric fund to the general fund totaling …
https://www.osc.ny.gov/local-government/audits/village/2023/07/14/village-solvay-financial-management-2023m-49eLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… careful short- and long-term budget planning is needed for the district to avoid a worsening financial situation.” … the school district in “significant fiscal stress” for both 2013-14 and 2014-15 fiscal years. The school did not … internal controls to protect district resources; Ensure all health insurance plan participants pay their portion of …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
… payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate … Medicaid paid as the primary insurance for recipients who had TPHI coverage. We identified areas for improvement in … payments to pharmacies on behalf of recipients who had thirdparty insurance and if so whether appropriate …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-healthComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Gloversville Housing Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of … being spent appropriately and effectively.” Gloversville Housing Authority – Selected Financial Operations (Fulton …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the period January 1, … are enrolled in MLTC plans. MLTC plans provide long-term care services, such as home health care, nursing home care, and durable medical equipment, to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Hicksville Water District – Competitive Quotations (2013M-233)
… 1, 2012, to March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 customers each year. A three-member … Hicksville Water District Competitive Quotations 2013M233 …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… (Trustees) in 1686. The Patent granted the Trustees title and authority to manage approximately 25,000 acres of … management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of $38,097 … deposited timely. Key Recommendations Adopt an investment policy setting forth the parameters under which money can be …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … through February 18, 2014. Background The Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts with the Town to provide fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92MetroPlus Health Plan: COVID-19 Enrollment Trends
… and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H and other providers to offer managed care health care … Changes in MetroPlus enrollment have a direct impact on H+H's financial stability. As more of its members choose H+H …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsState Agencies Bulletin No. 2419
… agency must terminate the retirement plan on either the USA Pension Plans (Benefits > Enroll In Benefits > Pension Plans USA) or Savings Plans (Benefits > Enroll In Benefits > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2419-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York State Health … Services (2020-S-7) NYSHIP, administered by the Department of Civil Service, provides health insurance … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: Oversight of Supportive Housing Falls Short
… New York State Comptroller Thomas P. DiNapoli today released three audits of supportive housing providers …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortOpinion 94-17
… Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of … or penalties, may be relevied with the next annual real property tax in accordance with the procedures prescribed in … property tax levy the amount of unpaid fees imposed upon property owners for recycling services provided by the city …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-55
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) GENERAL MUNICIPAL LAW, §207-c; VILLAGE LAW, §8-800: A village which abolishes its police department remains obligated to pay benefits in …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Opinion 93-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Appropriations and … Expenditures (travel expenses - where spouse accompanies school board member) PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement … Whether a school district may authorize the incurrence and payment of …
https://www.osc.ny.gov/legal-opinions/opinion-93-12