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Opinion 90-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and approval by him refund within three years from the date of payment, any fee or portion of a fee or other moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Village of Nelliston – Department of Public Works Payroll (2015M-104)
… 30, 2014. Background The Village of Nelliston is located in the Town of Palatine, Montgomery County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84College of Staten Island - Examination of Fast Track MK LLC
… Purpose The objective of our examination was to determine if the College conducted … State Finance Law. Specifically, the College did not: (i) reject quotes from offerers that did not comply with mandatory requirements; (ii) specify all elements of a responsive quote or disclose the process for awarding …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcTown of Highlands – Receiver of Taxes and Assessments (2021M-120)
… Determine whether the Town of Highlands (Town) Receiver of Taxes and Assessments (Receiver) properly billed, collected, and disbursed taxes, fees and penalties. Key Findings The former Receiver, …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Town of Brasher – Spending of Casino Compact Money (2013M-131)
… Purpose of Audit The purpose of our audit was to review the Town’s spending of casino compact moneys for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/town/2013/07/26/town-brasher-spending-casino-compact-money-2013m-131Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… controls over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not provide proper oversight to … did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should provide stronger …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided … ensure that all records are complete, accurate and up-to-date. File the previous years’ AUDs and ensure all future …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Oversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… determine the extent to which the New York City Department of Homeless Services (DHS) implemented the recommendations in our initial audit report, Oversight of Selected Fiscal Aspects of Homeless … occupancy and type (i.e., family or single adult) and internal documents such as Budget Construct, used to track …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… Objective To determine if the Office of Temporary Disability Assistance (Office) adequately … shelter providers, such as Rescue Mission Alliance of Syracuse. The audit covered the period January 2020 … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … fiscal year AFRs were prepared and filed as required by New York State General Municipal Law (GML) Section 30. Report the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Opinion 88-67
… employee of the village. It is also anticipated that the salary to be drawn by him will be paid to him personally, and …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Payroll Improvement Project Bulletin No. PIP-003
… query designated for migration. Queries that have not been run in the last 18 months that have not been designated for … will be deleted on May 30, 2020. Queries that have been run in the last 18 months that have not been designated for … PS Query migration is available. Agency Actions – Payroll Officers Payroll Officers must review this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andIX.7.E Disaster Assistance – IX. Federal Grants
… The Disaster Assistance Accounting process will be used each time there is a disaster … and Emergency Services (DHSES), the Statewide Financial System (SFS), and impacted New York State agencies. This … and GL journal entry transactions charging their general fund appropriation/segregation using the Event Project and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOpinion 92-47
… investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 … surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in a separate … of E911 surcharge moneys may be credited to the general fund and used for any lawful county purpose. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli: State Needs to Help Addiction Support Providers Better Prepare for Emergencies
… the period from 2019 to 2022, found the state’s Office of Addiction Services and Supports (OASAS) must improve its oversight and monitoring of nearly 400 certified providers that offer vital programs … to find replacement staff as a contributing factor. Waiting Lists OASAS has not tried to improve the accuracy of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-needs-help-addiction-support-providers-better-prepare-emergenciesMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … through March 2024, and certain claims outside this period when trends in the claims were observed that warranted follow-up. About the Program The Department of Health (DOH) administers the State’s Medicaid program. …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen accounts were … Treatment program contracts to ensure provider claims do not include state reimbursement for depreciation expenses. …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-audits