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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19DiNapoli Releases Analysis of 2023-24 Enacted State Budget
… month last year. Spending Overview All Funds spending is forecast to be $229 billion, 3.9% higher than SFY 2022-23. On … since SFY 2019-20. On a General Fund basis, spending is forecast to total $108.1 billion, a 16.5% year-over-year …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetState Agencies Bulletin No. 1787
… Purpose The purpose of this bulletin is to inform the Senate and Assembly payroll offices of OSC’s automatic … The purpose of this bulletin is to inform the Senate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1787-2019-year-end-adjustment-members-nys-legislatureState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… non-profit agencies that place foster children are doing home visits and other critical functions required to protect … nonprofit agencies that place foster children are doing home visits and other critical functions required to protect …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… on Empower’s CFRs for the 3 fiscal years ended June 30, 2020. About the Program Empower is a not-for-profit … Falls that serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York … Special Class – over 2.5 hours per day—to children with disabilities up to the age of 5 years. Empower is an …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualTown of Beekmantown – Procurement and Town Clerk Operations (2017M-217)
… a population of approximately 5,550. The Town is governed by an elected five-member Town Board. Budgeted appropriations … accurate manner. Accountability analyses were not prepared by the Clerk, who had a $1,100 unidentified balance in the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217County Medicaid Costs
… levy was obtained (for most counties) from responses to a survey conducted by LGSED in late December 2004; information for counties which did not respond to the survey was extrapolated from county specific historical …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsMedicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … the providers. The audit covered the period April 1, 2015 through September 30, 2015. Background The Department of … of Health, the Department’s online marketplace for health insurance; $1,052,058 in overpayments for claims billed with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015Comptroller DiNapoli Releases School Audits
… , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited … $2.3 million more in revenue than budgeted. Susquehanna Valley Central School District – Budgeting Practices (Broome …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Creditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used to calculate your pension benefit) …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceNew York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported on NYTPS’ CFR for the fiscal year ended June 30, 2014 and certain expenses reported on NYTPS’ CFRs for the two fiscal years ended June 30, 2013. Background NYTPS is an SED-approved, for-profit … of age. NYTPS is reimbursed for these services through rates set by SED. The reimbursement rates are based on …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manualDiNapoli: NYC Budget Benefiting From Strong Economy
… and $2.9 billion, respectively. These gaps are relatively small (ranging from 2.1 percent to 4.6 percent of city fund …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyNew York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by the New York Center for Child …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight of … SUNY System Administration continued to pay a former president her presidential salary of $608,000 while she was on leave in the job title of special assistant to the president. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… , Pember Library and Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In … in 2001, it has not been updated since that time. Town of Sullivan – Internal Controls Over Selected Financial … of Hopewell Pember Library and Museum City of Rye Town of Sullivan and the Washington County Sheriffs Department …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsCOVID-19 Relief Program Tracker
… data for all programs. Data through September 30, 2025 Elementary and Secondary School Emergency Relief Program Highlight $14.0 … the federal government to beneficiaries are not included. Questions or Suggestions? [email protected] …
https://www.osc.ny.gov/reports/covid-relief-program-trackerOpinion 2000-23
… AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount received by other than … OFFICERS AND EMPLOYEES -- Compensation (entitlement to salary increase by police chief of additional amount received … in receipt of your letter concerning the entitlement to a salary increase by a village chief of police pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Selected Management and Operations Practices
… New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New York Purpose To … metrics, and phased out customers of the former discounted energy programs as provided in the ReCharge New York law. … sales. Improve controls over fleet assets sales. C. Energy Efficiency Project Purpose To determine if Energy …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 90-36
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered … tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 92-26
… of) COUNTY LAW, §361-a; ELECTION LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a … a provision of law, including Election Law, §4-136(1) and (2). As a practical matter, our change in view will have few … election not held at the same time as a general election; (2) a charge upon the county in the case of any other election …
https://www.osc.ny.gov/legal-opinions/opinion-92-26