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Opinion 2002-13
… This opinion represents the views of the Office of the State Comptroller at the time … TAXES -- Particular Uses (funding fire department sports or recreational teams); (paying expenses of fire … softball, billiard and bowling teams, and to pay for expenses for the department's annual fund-raising drive. …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 2000-12
Whether town board members are required to abstain from voting on resolutions setting salaries for family members who serve as various town officers
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; … cf. BOCES v State , 236 AD2d 84, 664 NYS2d 149, app dsmd 91 NY2d 921, 669 NYS2d 262, 1v den 92 NYS2d 802, 677 NYS2d … making gifts of their moneys (see 1991 Opns St Comp No. 91-32, p 91; Schulz v Pataki , _____ AD2d _____, 708 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… state is attempting to control costs, it needs to take a hard look at the failures of its billing system. State Health … and Services in Excess of Medicaid Service Limits , or go to: … Activity April 1, 2014 Through Sept. 30, 2014 , or go to: …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had 768 service tickets. However, for six of the 18, none of the service …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followChild Care Stabilization Grants
… internal controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine … whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOversight of Nurse Licensing
… independently verifies information submitted by nursing license applicants; monitors nurses once they are … responsibilities encompass 54 professions, including nursing. From April 1, 2014 to October 31, 2016, there were about 450,000 active professional nursing licenses – in the titles of licensed practical nurse, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingMedicaid Program – Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus
… provides comprehensive medical services that range from hospital care and physician services to dental and pharmacy … services during the disenrollment period. (Note: A Plan is not at risk if it did not pay for medical services for a … formal clarification to HRA and other LDSS regarding what constitutes “at risk” to help ensure: ineligible …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/medicaid-program-inappropriate-premium-payments-recipients-no-longer-enrolled-mainstreamSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all … About the Program The Port Authority of New York and New Jersey (PANYNJ) was established in 1921 and was the first … and maintains infrastructure critical to the New York/New Jersey region’s trade and transportation network. These …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Agencies Bulletin No. 1736
… Date Annual Addl Earnings: $750 Earnings End Date: Leave Blank Goal Balance Leave Blank Bargaining Unit 21(Non-Arbitration Eligible) Earnings … Date Annual Addl Earnings: $150 Earnings End Date: Leave Blank Goal Balance Leave Blank Overtime Calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andState Agencies Bulletin No. 1753
… State Loans 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingState Comptroller DiNapoli Releases School Audits
… , Southampton Union Free School District and the Valley Stream Thirteen Union Free School District . State … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … cannot monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… the State Education Department (SED) for $2.6 million in expenses that were not allowed. “The State Education … required. The audit initially examined the $16.4 million in reimbursable costs the school reported to SED for the … years. The audit recommended SED disallow $2,585,454 in expenses the school reported to the state for …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Village of Odessa – … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Town of Colden – Highway Operations (Erie County) The superintendent made purchases without soliciting bids or … without obtaining competitive bids. In addition, the superintendent did not obtain quotes for $27,000 in tool and … adopted a written claims processing policy. The chief and assistant chiefs primarily used debit cards to purchase …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung … Auditors estimated that the total vehicle replacement cost of these five vehicles was approximately $2.3 million in … However, the reserve fund balance totaled $971,000 as of Dec. 31, 2024. If all five vehicles at or beyond their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … pace than its peer cities, which leaves less available to address future uncertainties, according to a report …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: Cyberattack Complaints in New York Rise 53%
… appointed a state chief cyber officer to lead cross-agency efforts to combat cyber threats and improve the … leads a newly created Joint Security Operations Center, a multi-agency cybersecurity coordination hub linking New York state, …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… Ongoing staff shortages in juvenile justice centers around New York state are … York State Comptroller Thomas P. DiNapoli . The population in secure juvenile justice facilities has grown, straining … rise. “This audit found some very troubling problems in our state’s juvenile justice centers,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortages