Search
Opinion 88-9
… WATER DISTRICTS -- Improvement of Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Comptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Public Integrity. "Arkady Goldin billed Medicaid millions for cancer medications he never dispensed," State Comptroller … and Bureau Chief Brent Meltzer of the Attorney General’s Real Estate Finance Bureau. The criminal case was prosecuted by …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidOpinion 2005-4
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive … manner as a meeting of the voters of a union free school district ( id . at §1951[2][p]). 2 Although section 1951(2) …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key … oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations The Board should review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGreenlawn Water District – Accounting Records (2015M-231)
… of Audit The purpose of our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February 28, 2015. …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Cuddebackville Fire District – Board Oversight (2024M-94)
… that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Accounting for Opioid Settlement Funds
Office of the New York State Comptroller, Account Notices and Bulletins, Accounting for Payment Opioid Settlement Funds
https://www.osc.ny.gov/files/local-government/resources/pdf/accounting-for-opioid-settlement-funds.pdfDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Comptroller Thomas P. DiNapoli and Westchester County District Attorney Miriam E. Rocah announced that the former … system specialist of the Greenburgh-Graham Union Free School District were arrested on corruption charges for allegedly stealing school district funds earmarked for …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest … today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearLittle Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) and … were recorded and accounted for properly. A physical inventory check has not been performed since June 26, 2018. Poor fixed asset controls and the lack of regular inventory checks …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78DiNapoli Calls on Companies to Increase Board Diversity
… age, gender identity and sexual orientation. The companies are among hundreds with no women directors that DiNapoli has … puts companies at a competitive disadvantage. And when companies fail to address shareholder concerns over lack … in the United States, with an estimated $207.4 billion in assets under management as of March 31, 2018. The Fund holds …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityTown of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly maintained Town … total $594,605. Key Finding Officials have taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Comptroller DiNapoli Releases School Audits
… some of its eight reserve funds at reasonable levels. The retirement contribution and unemployment insurance reserves, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Contract and Payment Actions in November
… $1.5 million to HNTB New York Engineering and Architecture PC for engineering services for the New NY Bridge Project. …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… January 1, 2013 through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides … In addition, Empire expressed a commitment to ensure all hospital contracts contained provisions to limit the … percent more than the $208,993 that Empire recovered). Not all hospital contracts include language that limit payments …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsCapital One Bank Accounts
… providing transportation services in and around the New York City metropolitan area. The MTA is governed by a … members are nominated by the Governor and confirmed by the State Senate. The MTA has six constituent agencies. During …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsApproved State Contracts and Payments for August 2017
… Office of the State Comptroller approved 1,737 contracts for state agencies and public authorities valued at $2.7 billion and approved … to construct and renovate the University at Buffalo School of Medicine and Biomedical Sciences. Department of …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017Opinion 94-22
… -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning … expenses of the district will be imposed upon benefited real property in proportion to the benefit received, to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… New York City is projecting a surplus of $3 billion for fiscal … of the city’s updated financial plan released today by State Comptroller Thomas P. DiNapoli. “New York City’s budget … reserve of $1 billion annually. The city has taken a number of steps to increase its reserves. It has increased …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearAccidental Death Benefit – En-Con Police Officers Plan
… for benefit payments, and the payments made to that time do not equal or exceed the amount of the ordinary death …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefit