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State Comptroller DiNapoli Releases Audits
… Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A program’s eligibility for certification is contingent on the results of an OASAS … addressing the problems identified in the initial audit report. However, additional improvements are still needed. …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Alexander – Town Clerk/Tax Collector (Genesee County) The …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-19
… -- Insurance Transactions (fire district treasurer as officer and stockholder of insurance agency) GENERAL … 803; TOWN LAW, §177: A fire district treasurer who is an officer and stockholder of an insurance agency with which the … You ask whether a fire district treasurer who is an officer and stockholder of the insurance agency which was the …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … STREETS AND HIGHWAYS -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and … Concerning a town highway the center line of which forms the boundary between two towns in different …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli Releases Municipal & School Audits
… the work, all without board approval. Town of Sheridan – Shared Services Costs (Chautauqua County) The town was not reimbursed equitably for shared service costs related to an intermunicipal agreement …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… It has embraced its role as a destination city and is home to historic buildings, a maritime museum, parks, art … urban trails, and more. We feel very fortunate to be home to a city that is a model in so many ways, and I want to … labor movement is vital. Providing more Kingstonians with good union jobs will create a stronger and more resilient …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingOpinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 95-10
… 1, Statutes §94). Since section 291 does not define the word "around" and there is no evidence that the Legislature intended the word to have any meaning other than its common meaning, the … the third class described in section 291(1), the statute contains no requirement as to the erection of fences (6 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… Kehoe in Monroe County Court to four felonies, including two counts of the class “C” felony charge of Grand Larceny in … Second Degree in violation of Penal Law § 155.40(1) and two counts of the class “E” felony charge of Combination in … In February, Rivera pleaded guilty before Judge Kehoe to two class “E” felony counts of Combination in Restraint of …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarOpinion 95-31
… OFFICERS AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary … AND POLICE PROTECTION -- Police Chief (compensation of incoming chief where prior chief declined salary increases) GENERAL MUNICIPAL LAW, §207-m: The salary of an incoming police chief must be fixed at an amount at least …
https://www.osc.ny.gov/legal-opinions/opinion-95-31Comptroller DiNapoli Releases State Audits
… of the overpayments identified. Department of Labor (DOL): Wage Theft Investigations (Follow-Up) (2015-F-9) In an … initial report, issued in June 2014, auditors determined DOL was not completing wage theft investigations in a timely manner. As of August 2013, DOL had a caseload of 17,191 cases, including 9,331 active …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central Square … to improve the budget process to help ensure fund balance is maintained in accordance with statutory requirements and … to ensure that all software installed by the user is up-to-date, appropriate and legally obtained and that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsJust for State Employers
… including the employee’s: Social Security Number (SSN) Date of Birth (DOB) State Payroll Services is not permitted … an SSN to NYSLRS, and NYSLRS is unable to process data for employees without both an SSN and DOB. Do not fill out … membership in NYSLRS is optional and chooses to join: Sign in to Retirement Online . From Account Homepage, click …
https://www.osc.ny.gov/retirement/employers/stateDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… handles tenant complaints for nearly 1 million regulated apartments in New York City and several counties, took far … for the millions of New Yorkers living in rent regulated apartments.” The latest audit found ORA receives roughly …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsComptroller DiNapoli Releases State Audits
… or paid the wrong amount of rent. Auditors also found two vendor contracts were awarded and modified by $16.9 … additional contractors pre-qualified for the same work. Two of these four contracts amounted to $15.4 million. Office … the Office of the State Comptroller of the change. Two funds had shortages that originated prior to 2011, but …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… record membership’s authorization of disbursements during monthly meetings in the meeting minutes, 300 disbursements … Town of Plattekill – Information Technology (IT) (Ulster County) The board and supervisor did not adequately manage user accounts or implement key IT controls. For example, unused accounts assigned to some …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli Releases May State Cash Report
… schools – an increase of 6 percent from last year. May is the third largest month for school aid expenditures after … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-releases-may-state-cash-reportResponsibility for IT Internal Controls – Information Technology Governance
… and ethical leadership. Generally, governing boards do not design internal controls or develop the written … to recommend and implement procedures to help inform staff how to achieve objectives set forth in policies. Some local … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsMedicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … and/or have special health care needs. Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followAmusement Park and Fair Ride Safety
… and other venues located outside New York City. Each ride must be inspected at least once each year and may be … December 31, 2013, the Department issued over 5,000 ride permits and collected more than $530,000 in permit … Key Findings Over the three-year period, there were 24 ride-related accidents or incidents reported, two of which …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safety