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Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … five-member Town Board. General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not … the Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15State Comptroller DiNapoli Releases State Audits
… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsBus Wait Assessment and Other Performance Indicators
… standards that are reasonable and consider the demand for service and other factors. We also sought to determine … departure time. This data is used by Transit and MTA Bus for multiple purposes and is a factor in calculating WA. … a “system” statistic, covering both Transit and MTA Bus, for weekdays only. The MDBSI measures the average distance …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsEaster Seals New York – Compliance With the Reimbursable Cost Manual
… ended December 31, 2013. Background Easter Seals NY, a not-for-profit organization, offers a wide variety of services to … and Valhalla locations. Easter Seals NY is reimbursed for preschool special education services through rates set by … Seals NY reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualMedicaid Program – Optimizing Medicaid Drug Rebates
… Rebate Program to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, the … each medication by its drug manufacturer and is the basis for the Department’s manufacturer rebate requests. The … information in eMedNY to identify drugs that are eligible for rebates. The Department then calculates quarterly rebates …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and certain expenses claimed on TLC’s CFRs for the two fiscal years ended June 30, 2013. Background TLC is a Brooklyn-based not-for-profit organization authorized by SED to provide full-day …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Claims Processing Activity October 1, 2017 Through March 31, 2018
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … third-party health insurance (TPHI); $3.2 million was paid for claims that were billed with incorrect information …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/medicaid-program-medicaid-claims-processing-activity-october-1-2017-through-march-31-2018Public Welfare – 2021 Financial Condition Report
… Public Assistance Recipients Increase for the First Time in Five Years Family Assistance (FA) … of public assistance expenditures are in the SNA program. For SFY 2020-21, the average monthly number of public … percent) to 489,086. The number of FA recipients decreased for the seventh year in a row, by less than 1 percent, …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formOpinion 96-22
… (use of moneys in fund following abandonment of purpose for which fund established) GENERAL MUNICIPAL LAW, §6-c(9), … reserve fund. Following the abandonment of the purpose for which a capital reserve fund has been established, the … moneys remaining in a capital reserve fund established for the specific purpose of closing a town landfill may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… Superstorm Sandy, Hurricane Irene, and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one of the … to future disasters) to transform them into wetlands, open space, or stormwater management systems to create a … to both recapturing funds and handling uncollectible accounts. Better practices and enhanced monitoring of project …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Municipal and School Audits
… was submitted to the Office of the State Comptroller (OSC) for the 2023 fiscal year; the 2024 AFR was due April 30, … independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings … and due to a large unbudgeted $1.8 million payment for the purchase of two pumper trucks. With fund balance …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsPower of Attorney
… document allows someone else, referred to as the “agent,” (for example, a trusted friend or family member) to act on … your information with the agent you name in your POA. For example, your agent could ask for details about your pension payments, get help completing …
https://www.osc.ny.gov/retirement/members/power-attorneyOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AND PHRASES -- "Per day" (for purposes of compensation to improvement district commissioners) TOWN LAW, §214: Where … Concerning the portion of 1981 Opns St Comp No 81179 p 191 that an improvement …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 648-A
… Trainees who are in Department 10410 are not eligible for this Cash Advance Payment Background Pursuant to Chapter … and Police Benevolent Association (NYSCOPBA) and provides for salary increases and other payments for those employees covered by the award. Due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01State Comptroller DiNapoli Releases Municipal & School Audits
… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 703-A
… Language Correction Sergeant Community Correctional Center Assistant Institution Safety Officer Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaDiNapoli: Special Education Providers Shortchanging Special Needs Children
… possible fraud that have been referred to law enforcement for further investigation. “Special education providers … costs and blatant abuse of taxpayer money. It is time for this to stop, and my office will do everything we can to … services in New York are predominantly provided by for-profit and not-for-profit private contractors rather than …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 88-41
… TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL … proper town function. The town board may acquire property for use in conducting such programs and contract with a private organization for the presentation of such programs with town property. …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… and Springfield Gardens (LDC) under contract M050231 were for appropriate expenses. Background On April 28, 2014, the … in expenses was incurred during the contract period for work relevant to the contract objectives, and was for expenses not previously paid from another funding source. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc