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XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of … funds reservation means that the contracting agency must reserve the amount expected to be obligated during the period … approval of a contract is required, the agency must reserve the full amount expected to be obligated during the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… In one instance, DiNapoli’s auditors found that a pharmacy filled two telephone orders for the anti-anxiety drug … on the same day for one recipient. Each order was filled for a 30-day supply even though telephone orders for …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli Releases October State Cash Report
… (DOB) on Nov. 14. Collections for personal income tax (PIT) through October were $960 million below initial projections. DOB again reduced projections for PIT in the Mid-Year Update. "With personal income taxes … billion largely because of payments for the Essential Plan Program) and Medicaid (up $1.6 billion primarily from federal …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-releases-october-state-cash-reportMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… Period January 1, 2024 – December 16, 2025. We extended the audit period back to January 1, 2022, to review the … involved in fundraising activities are responsible for accounting for and remitting all money received to the … for recording and depositing cash and preparing bank reconciliations and fundraising reports. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148Opinion 92-18
… (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (imposition of solid … regard to whether the persons required to pay the charge are particularly benefited by the service or actually use the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Overpayments of Certain Medicare Crossover Claims
… enrolled in both programs are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims … Under the system, providers submit medical claims for dual eligible individuals to Medicare. After Medicare …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Enlist the cooperation of DOS’ Office of Foreign Missions and the New York City Mayor’s Office for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesRetirement Estimates – Divorce and Your Benefits
… are considered marital property and may be divided when a marriage ends Guide to Domestic Relations Orders …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesExamination of Penalties and Interest Payments
… the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ Compensation Law (Law) authorizes medical providers and injured workers to report late medical and compensation payments to the WCB when insurance …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsCity of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials … Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, … students, is governed by an elected seven-member Board of Education. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Sodus Center Fire Department – Financial Activities (2016M-424)
… the membership provided adequate oversight of operations for the period January 1, 2015 through October 25, 2016. … is governed by its constitution and bylaws. Expenditures for 2015 totaled $32,575. Key Findings The Department’s … The Treasurer makes deposits, disburses cash and performs all recordkeeping functions without an adequate independent …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/03/31/sodus-center-fire-department-financial-activities-2016m-424Town of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, … before payment. Key Recommendations Audit and approve all claims before payment, except as authorized by law. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… D. Young Central School District’s (District) Board of Education (Board) and District officials effectively … not effectively manage financial condition. The practice of overestimating appropriations each year and annually … had operating surpluses totaling $535,400, a difference of $893,700. A multiyear financial plan was not adopted. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementEast Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Glen Cove City School District – Information Technology (2025M-144)
… Did Glen Cove City School District District officials adequately manage …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144DiNapoli: Former Utica City School District Superintendent Pleads Guilty to Public Corruption
… work they do. Those who chose to abuse that trust are not fit to serve and will be held accountable.” New York State …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-utica-city-school-district-superintendent-pleads-guilty-public-corruptionEnforcement of Commission Orders and Other Agreements
… whether the Public Service Commission (Commission) monitors utilities’ compliance with merger/acquisition … regarding utility practices. Additionally, the Department monitors major electric and gas utilities’ performance … determine whether the Public Service Commission Commission monitors utilities compliance with mergeracquisition …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreements