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Opinion 97-24
… DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service Award Program … 217: The members of the "auxiliary" of an incorporated volunteer fire company located in a fire district may not … Whether auxiliary members of an incorporated volunteer fire company in a fire district may participate in …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 92-51
… members of the agency or its executive director for the travel expenses incurred by the spouses of a member or the … the IDA or the executive director of the IDA for certain travel expenses incurred by their respective spouses. You state that the travel was for the purpose of attending out-of-town meetings …
https://www.osc.ny.gov/legal-opinions/opinion-92-51Opinion 97-14
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture … the members of each company, may determine to use foreign fire insurance tax moneys to make reasonable … for a meeting room for department use. You ask whether foreign fire insurance tax moneys may be expended by a …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 90-58
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … policy by a village trustee to a village employee in the employee's private capacity is not a "contract" with … §800(3), a municipal officer or employee has an "interest" in any contract with his or her municipality if he or she …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Medicaid Audits Find More Than $500 Million in Waste
… revenue opportunities over a four-year period, according to a report released today. Auditors identified another $361 … transactions that will require further review and actions to prevent overpayments or recover costs. “Medicaid is a … insuring nearly 6.4 million New Yorkers and enabling them to access health care that would otherwise be unaffordable,” …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brewster Central School District , General Brown … and the White Plains City School District . “In an era of limited resources and increased accountability, it’s … The board has balanced recent budgets with appropriations of fund balance and reserves while limiting tax increases, …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… More than two years after the height of the COVID-19 pandemic, young people in New York City continue to face double-digit unemployment, … More than two years after the height of the COVID19 pandemic young people in New York City continue to face doubledigit …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Handling codes on the voucher specify the distribution of checks. The table below lists the handling codes available … Handling codes on the voucher specify the distribution of checks …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeXII.5.D Selecting the Appropriate Location – XII. Expenditures
… Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should … on the default. See Chapter X, Section 4.D – Location of this Guide for additional information about location. … Clearing House (ACH). ACH is the preferred method of payment of NYS. Agencies can view a vendor’s payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-locationAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. AMC also operated other programs, including … approximately 785 students. The New York City Department of Education refers students to AMC and pays for its services … with its own stated policy. For fiscal year 2013-14, some of the supporting information AMC provided to us differed …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… County) Tax collections were missing and not deposited in an efficient manner. The clerk also did not identify tax … $64,959 and could not account for approximately $1,000 in cash from tax collections. The board did not perform an … Audit Follow-Up (Delaware County) Auditors issued a report in January 2020 identifying areas of improvement related to …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Compliance With Executive Order … by the Executive). EO 95 implementation was phased in beginning in March 2013, with covered entities required to be in full … of implementation of the two recommendations included in our initial audit report Compliance With Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… appropriate solutions where state and federal aid can be best spent. Report Disruption to Special Education Services: …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesCompliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … services and programs. Our audit covered the period of July 1, 2016 through January 21, 2020, and included all …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… State Comptroller Thomas P. DiNapoli today said the $150 billion federal Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered the most severe impacts from the novel coronavirus, instead of being based on the …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Medicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… if improper Medicaid payments were made on behalf of recipients with multiple Client Identification Numbers … 2014 to March 31, 2019. About the Program The Department of Health (Department) uses two methods to pay for Medicaid … monthly premiums and the MCOs arrange for the provision of health care services for Medicaid recipients and reimburse …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits has been issued. Town … Decatur – Town Clerk (Otsego County) Auditors determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled $1,630. The clerk also did not …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1872
… through 03/31/2021, the allowance (up to $65.00) is paid by separate check as explained in the 10/15/2020 GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Copenhagen Central School District – Procurement (Jefferson County) A review of … $457,700 during the audit period. Gloversville Enlarged School District – Claims Auditing (Fulton County) Auditors …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Better Oversight Needed at Homeless Shelters
… are corrected, which may include partially or fully withholding reimbursements for homeless services or …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-shelters