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Determination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, … Policy also establishes proof of residency requirements. To be considered a State resident and receive in-state … the State for a 12-month period immediately preceding the date of registration. The campus’ initial determination of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one step ahead of … legitimate refunds are paid." DiNapoli's office audits New York state personal income tax refunds prior to payment. … information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to promote …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is … highway department garage in January 2013 and changing the date of elections. The Board could make improvements in …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172VI.2.A Appropriation & Segregation Overview – VI. Budgets
… disbursements may be made, for the purposes designated, up to the stated amount of the appropriation. Appropriations … generally are authorizations, rather than mandates, to spend and disbursements from an appropriation need not, … incurred continue to be available until the lapse date for that budget pursuant to State Finance Law §40. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewOpinion 88-46
… district or municipality will have, initially, a zero balance under the agreement and the balances will be … State, obligations of the United States and the State of New York, and obligations fully guaranteed by the United States …
https://www.osc.ny.gov/legal-opinions/opinion-88-46West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Agency Financial Reporting Package
… If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your … emails from the system. One email will contain your User ID and the other will contain a temporary password. …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageState Comptroller DiNapoli Releases School Audits
… Reimbursements (Suffolk County) The district did not claim $117,670 in costs for individual education plan-related … assurance that the assets have been adequately protected from loss, theft or misuse. Further, in the event of a … – Transportation State Aid and Extra-Classroom Activity Funds (Essex County) The district did not apply for all …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… lose important data and suffer a serious interruption to operations, such as not being able to process paychecks, vendor payments, student grades or … Reserves totaling $2 million could cover expenditures for retirement contributions for at least nine years, workers’ …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… not allowed. “The State Education Department determines how special education providers can use public funds to make …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesOpinion 92-25
… assume command, or attempted to instruct the fire chief on how to fight a fire (see Memoranda to the Governor by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-25State Comptroller DiNapoli Releases Audits
… that were not eligible for the credits. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… New York State Comptroller Thomas P. DiNapoli today released … as DOH can do much more to save taxpayer dollars.” The New York State Medicaid program is a federal, state, and … needs. For the State Fiscal Year ended March 31, 2019, New York’s Medicaid program had approximately 7.3 million …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsState Comptroller DiNapoli Releases Municipal Audits
… and does not provide specific guidelines on how the membership should exercise its decision-making power. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsOpinion 90-29
… OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … For the reasons set forth below, we believe that such money may not be transferred to a county's general fund. …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Comptroller DiNapoli Releases Audits
… document daily operating policies and procedures; improve how incident information is recorded in the Equine Breakdown, …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsOversight of Juvenile Justice Facilities
… more than 200% from 2019 to 2022. As the number of youth at secure facilities rose, so did the number of incidents, … medical neglect. We reviewed admission files for 101 youth at six DJJOY residential facilities and found: 53 (52%) files lacked documentation that at least one of the required admission assessments or …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesOpinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 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-2006-4