Search
Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… [read complete report – pdf] Audit Objective Determine whether Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… [read complete report - pdf] Audit Objective Determine whether the Town … property taxes from between one to 24 days after receipt. Bank reconciliations were not always prepared or accurate. … are deposited and remitted in a timely manner. Ensure that bank reconciliations are prepared each month. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Opinion 2001-15
… DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign … PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- "Corporation" … LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law §202-c(1) is proper …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 88-19
… and Duties (acceptance of gift to defray expenses of lawsuit) REFERENDUM -- Landfill (establishment of private … TOWN LAW, §§64(8), 65(1), 90: A town may not institute a lawsuit for the benefit of residents who are opposed to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-19DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… in order to prevent future services from being put at risk. But county officials all need to work together to turn … as of Dec. 31, 2016, the county's combined unassigned and assigned fund balance (excluding appropriated fund balance) … For a copy of the final audit, go to: http://www.osc.state.ny.us/localgov/audits/counties/2018/broome.pdf Find out how …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, … purpose may remain outstanding and unpaid. The public hearing must be held pursuant to notice by order of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes … A town may not adopt a local law to provide that its cash share be so used. You have asked us to advise you as to … their shares of county sales tax in cash, the town shall apply its share to "reduce taxes levied for part-town …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… are performed at three locations in Manhattan: 86th Street (47 students), 88th Street (25 students), and 126th Street (14 students). ABC is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2386.1
… processing the 2025 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the following … Federation (PEF), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in … Dates: The 2025 CSEA and PEF Over40 Comp Time II Cash Out should be processed in the following pay periods: Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … distributing FFI tax proceeds in accordance with New York Insurance Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases Municipal & School Audits
… accounting records. As a result, the board’s ability to make informed financial decisions was inhibited because … did not file payroll reports or remit withholdings timely to the Internal Revenue Service or the New York State … collections totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… reconciliations or accountabilities to compare cash on hand with outstanding liabilities. In addition, the board did …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… with the New York State Department of Transportation (NYS DOT) to “enhance the mobility” of seniors and people with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTrash Can Free Stations Pilot Program
… stations throughout Brooklyn, the Bronx, Manhattan and Queens. Trash collected is bagged and stored in refuse … 2012 (two in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 locations, on the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programExamination of Unemployment Insurance Benefits
… File to identify newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results … payments that would have been made over the life of the claim had DOL not taken corrective action based on our …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Step Up Therapy Services PLLC on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Services (OGS): Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website for the collection and public dissemination … to identify new high-value data sets to publish on Open Data and OGS has not consistently updated data already …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-represented