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Town of Sidney – Budget Review (B4-15-18)
… expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town … Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. New York … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17DiNapoli Urges NYC to Shore Up Rainy-Day Fund
… Thomas P. DiNapoli urged New York City officials to better prepare for financial downturns by evaluating the … city’s rainy-day reserve fund, establishing targets for how much should go into the fund each year and setting the … law enabling the use of these funds, called on the city to define how these resources are accumulated and used. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). About the Program Wild and … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followSteuben County – Safeguarding Computerized Data (2025M-96)
… and monitor access to and properly safeguard computerized data in the finance and personnel departments and County … Audit Area County officials must safeguard computerized data in the finance and personnel departments and the County … by internal or external threats, which could lead to data breaches, financial theft, identity theft or other …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Opinion 92-48
… improvement financed by the issuance of outstanding obligations need not establish a mandatory reserve fund if … or equipment, or to pay debt service on outstanding obligations issued to finance any capital improvement or … with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Poland Central School District – Lead Testing and Reporting (S9-25-20)
… Cycle One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the … the Commissioner of Education. To the extent practicable, implementation of the CAP must begin by the end of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli: Livingston County Woman Arrested for Theft of Deceased Mother's Pension Payments
… the New York State Police today announced the arrest of Patricia Chatley, 59, of Nunda, New York for allegedly … the New York State Police today announced the arrest of Patricia Chatley 59 of Nunda New York for allegedly stealing …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-livingston-county-woman-arrested-theft-deceased-mothers-pension-paymentsXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Section Overview and Policies: The purpose of this section is to remind Business Units to verify vendor qualifications prior to … the Charities Registration database to verify a charitable corporation's registration and filing status. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
To determine the extent of implementation of the five recommendations made in our audit report Improper Managed Care Payments for Certain Medicaid Recipients
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followEnforcement of Commission Orders and Other Agreements (Follow-Up)
… or improving the quality of service. These conditions are listed in Commission Orders (Orders), and any violation of an Order’s terms is grounds for the … not met, including applying monetary penalties and other sanctions. Our initial audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … 2 As of December 22, 2022, schools are now required to test for lead in the water …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Opinion 91-17
… GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the … by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to enter into contracts among themselves and …
https://www.osc.ny.gov/legal-opinions/opinion-91-17City of Troy – Budget Review (B21-5-10)
… to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. … that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for … in the proposed budget are reasonable. The proposed water fund budget includes estimated revenues for metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10Opinion 89-41
… requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A mandatory referendum … firefighters of a fire district pursuant to General Municipal Law, Article 11-A. General Municipal Law, Article 11-A (§214 et seq , added by L 1988 ch …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Comptroller DiNapoli Releases State Audits
… not properly factor Medicare coverage or a lower level of care into the payment; $682,022 in overpayments for pharmacy … not effectively overseeing the ACT program to ensure that provider teams are complying with certain important program requirements. Provider teams are not recertified in a timely manner; …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsCity of New Rochelle - Elevator Inspections (2018M-62)
… ensured that elevators were inspected as required by the New York State Uniform Fire Prevention and Building Code … are inspected and certificates are on display or available for inspection. City officials disagreed with certain aspects … our comments on issues raised in the City’s response letter. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… that abuse their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office is working hard every day to expose public … I want to commend the Steuben County Sheriff’s Department for working closely with my staff as we continue our audit …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsOpinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …
https://www.osc.ny.gov/legal-opinions/opinion-90-31