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Opinion 93-27
… (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town outside village area) MUNICIPAL HOME RULE LAW, … their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… 31, 2016. Background Federal regulations require the State Medicaid program to provide transportation to medically … transportation on their own. In January 2011, the New York State Governor’s Office established the Medicaid Redesign … and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service …
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
… Purpose To determine whether the costs reported by the Association to Benefit Children (ABC) on its Consolidated Fiscal Report … To determine whether the costs reported by the Association to Benefit Children on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… in New York City, and whether the meals served meet State regulations and New York City Food Standards. Our audit … tested for tuberculosis (TB). OTDA administers New York State’s homeless housing and services programs. OTDA … workers at the 15 shelters we sampled did not comply with State regulations regarding TB testing requirements. Due to …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign … Law Sections 9104 and 9105 (Insurance Law). In the absence of a special act stating otherwise, the statute states that … to fire departments and companies for the use and benefits of the membership. Furthermore, in accordance with relevant …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… funds to help finance future capital needs. Town of Cicero – Procurement (Onondaga County) Town officials …
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
… State Comptroller Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. … paid,” said DiNapoli. “My thanks to Acting United States Attorney for the Northern District John A. Sarcone III and …
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
… Class in an Integrated Setting (SCIS) program to children with disabilities between the ages of three and five years. … programs. Also, United has a collaboration agreement with Bushwick United Headstart (Bushwick) and provides … identified $207,295 in reported costs that did not comply with the Manual’s requirements and recommend such costs be …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTrash Can Free Stations Pilot Program
… Purpose To determine if Metropolitan Transportation-New York City Transit officials effectively evaluated the various … The Metropolitan Transportation Authority (MTA) New York City Transit (Transit) provides rapid transit services. … To determine if Metropolitan TransportationNew York City Transit officials effectively evaluated the various …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… RCM and the CFR Manual, as follows: $304,356 in ineligible fringe benefits, including pension and health insurance …
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 … audit. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-109
… Questions about this bulletin may be e-mailed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedOpinion 89-64
… rights of an adjoining parcel owned by the same party in order to preserve the parcels as open space within …
https://www.osc.ny.gov/legal-opinions/opinion-89-64VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… Reducing a cash advance can be voluntary on the part of the agency or could … discontinue operations must return the full amount of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction … Reducing a cash advance can be voluntary on the part of the agency or could …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Child Development Council, Inc. (TCDC) on its … To determine whether the costs reported by The Child Development Council Inc TCDC on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in compliance with the statutory limit; use surplus funds as a financing source for funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Germantown Central School District – Financial Management (2013M-230)
… and retained large amounts of taxpayer dollars without full disclosure of how these funds will be used. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the … Establish procedures to govern budgeting practices that include determining a reasonable level of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Comptroller DiNapoli Releases Municipal Audits
… The justices did not prepare monthly accountabilities or maintain sufficient records to identify outstanding … that it did not clearly define use that was not acceptable or the consequences of violating the computer and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits