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Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… donations to private entities in violation of the New York State Constitution, Article VIII, Section 1; 4 Travel … his/her approval of the claim, even when not required by law. If vendor certification or verification of claims is … and school districts from making gifts or loans of money or property to or in aid of any individual, or private …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… Global Contact Services (GCS), a contractor who mishandled customer service calls and provided inaccurate travel planning … data entry, accurate travel information and professional customer service. Errors can include flawed travel …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… from New York City," DiNapoli said. "Thanks to the work of my investigators in partnership with Attorney General Barbara … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoOpinion 91-48
… board member would have a conflict of interest if he were to participate in the board's review of a major shopping … but has no other involvement in, or relationship to the project. Article 18 of the General Municipal Law … et seq .) contains the provisions of law which relate to conflicts of interest of municipal officers and employees. …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Oversight of Passenger Safety (2017-S-50) 90-Day Response
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s50-response.pdfOversight of Passenger Safety (2017-S-50)
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s50.pdfDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… and free from disease. Between 2017 and 2021, one of the top states from which honey bees were brought into New York …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … 10 days as required by village law. The treasurer did not sign 69 of 179 checks reviewed, totaling $101,937; instead, … there being no authority in village law for them to sign checks. In addition, the board did not correct …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state agencies and public authorities valued at $7.0 billion …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… administering the Workers’ Compensation Program (Program) for the three State Fiscal Years ended March 31, 2020. About … The Board’s mission is to protect the rights of employees and employers by ensuring the proper delivery of benefits and … the expenses it incurred in administering the Program for the three State Fiscal Years ended March 31, 2020. On …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedOpinion 91-45
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements … may only make repairs and improvements to town highways in the manner provided in the superintendent's agreement with the town board. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by … arising after execution of contract) GENERAL MUNICIPAL LAW, §§800(3)(c), 802(1)(b): A town board member acquires an … involving the firm. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Village of Suffern – Budget Review (B19-6-3)
… than budgeted. The Village faces potential increases in salary and wages for two collective bargaining agreements … mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy increase as permitted by law, unless it properly overrides …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… code are implemented, according to a report issued today by State Comptroller Thomas P. DiNapoli. "New Yorkers lose …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must … for the project child budget journal are: Program = 99998 Account = 60801 Budget Reference Year = Current Year Activity … Program (this value will always be 99999); Fund; Account (Critical: this value will always be transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureFailing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… Your policy should specifically state what will occur in the case of improper claims for travel and conference … incurred sufficient to enable the proper audit of the claim for reimbursement. Denial of reimbursement for expenses … incurred that are not actual and necessary and incurred in connection with the properly authorized official travel. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresOpinion 2002-11
… must be granted "in accordance with a system adopted by the program sponsor". In general, the system "shall … that points "shall be granted" for activities designated by the program sponsor, selected from a list of activities … annually in order to receive twenty-five points credit". By setting forth two separate and distinct categories of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 91-13*
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … that, if the municipal corporation fails to appropriate money for the lease payments, the municipal corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Contact Update for State Agencies
… The Office of the New York State Comptroller communicates with State agency staff about training opportunities, filing …
https://www.osc.ny.gov/contact-update