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Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… nine checks totaling $44,548 for two clubs that did not have sufficient funds when the disbursements were made. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mOpinion 95-30
… LIBRARIES -- Investments (of moneys raised by taxes and gifts) GENERAL MUNICIPAL LAW, §11; EDUCATION LAW, §§226, 255; … in General Municipal Law, §11, except that investments of gifts, grants or bequests in the form of a true trust are … invest moneys raised by taxes, and non-tax moneys, such as gifts. General Municipal Law, §11, as amended by chapter 708 …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 2000-20
… of commerce; 1982 Opns St Comp No. 81-255, p 255, p 272, membership in local association of school boards; see …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Comptroller DiNapoli Releases Audits
… and Health and Recovery Plans (Follow-Up) (2023-F-39) Many Medicaid recipients are enrolled in Medicare and are … and partially implementing two. Office of Temporary and Disability Assistance – National Directory of New Hires Data … issued in October 2022, identified inconsistencies with how a key piece of data is collected that could impact the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21) The Sex Offender Management and Treatment Act requires that Strict and Intensive Supervision and Treatment (SIST) parole officers to have a minimum number of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsWall Street Bonuses and Profits Decline in 2015
… York Stock Exchange (NYSE) member firms—the traditional measure of industry profitability—declined by nearly $1.7 … been withheld. DiNapoli also reported that: The 2015 bonus pool for securities industry employees who work in New York … bonus was larger than the decline in the total bonus pool because the pool was shared among a larger number of …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015State Agencies Bulletin No. 2022
… deposit advices will not be mailed until all other advices can be released. Background: OSC is not permitted to … passes and the Governor signs the 2022-23 State budget or a budget extender bill to provide for the continuing … Deposit advices will be released once the NYS budget or a budget extender bill has been passed. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationDiNapoli Releases Fiscal Stress Scores for 17 Cities
… “Our monitoring system shows some cities are still close to becoming fiscally stressed. Local officials should use their scores to address areas of concern as they prepare their budgets and … stress,” in “moderate fiscal stress,” is “susceptible to fiscal stress” or has “no designation.” The city of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesState Agencies Bulletin No. 921
… located in downstate New York (in the MCTD) are subject to the tax. Employee payroll expenses of agencies located in upstate New York (outside of the MCTD) also are subject to this tax for employees in positions located in the MCTD. Effective Date(s) The tax is retroactive to wages paid after March 1, 2009 Background Pursuant to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxState Comptroller DiNapoli Releases Municipal Audits
… were issued. Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193) … support efforts were made to obtain the best price. None of the 10 professional service providers reviewed with … totaling $250,200 were evaluated every three years. Town of Freedom – Financial Management (Cattaraugus County) The …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 95-32
… a pledge of "eligible securities" having an aggregate market value at least equal to the aggregate amount of the … securities", and 10[3][c], relating to determining the market value of certain eligible securities). Section 11, … Deposit Insurance Corp., Statement of Policy Regarding Treatment of Security Interests After Appointment of the FDIC …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli Releases Report on 30-Day State Budget Amendments
… Authority (MTA) and the Department of Transportation (DOT), allocating these appropriations through percentage …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Purpose To determine whether Medicaid overpayments were made to hospitals for mechanical … four days or more) of mechanical ventilation, it may cause Medicaid’s payment to the hospital to increase. For the period of January 1, 2014 through December 31, 2018, Medicaid paid over $522 million to hospitals for 4,874 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesWyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Taxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during calendar years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… September 10, 2013. Background The Mount Pleasant Cottage School Union Free School District is a special act school district located in Westchester County, and provides … Mount Pleasant Cottage School Union Free School District Financial Condition 2013M360 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financial