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Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… the District’s internal controls over financial operations for the period January 1, 2015 through September 8, 2016. … Fire Commissioners. General fund budgeted appropriations for the 2017 total approximately $1.1 million. Key Findings The Board engaged professional service providers for managing various facets of the District’s Length of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88City of Hornell – Business Improvement District (2018M-38)
… the Executive Director of the Association was arrested in January 2020 and charged with Grand Larceny in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Clarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Port Jervis City School District – Audit Follow-Up (2022M-152-F)
… of Review The purpose of our review was to assess the Port Jervis City School District’s (District’s) progress, as … in implementing our recommendations in the audit report Port Jervis City School District – Financial Condition … condition. Background The District serves the City of Port Jervis and the Towns of Deer Park and Mount Hope in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fYates County – Court and Trust Funds (2025-C&T-1)
Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 through December 31 2024
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Town of Perth – Conflict of Interest (2024M-142)
… Determine whether any Town of Perth Town Board Board members had prohibited interest in nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Opinion 88-49
… the individual exercises some part of the sovereign power. NY CONST, ART 1, §6: An employee appointed for a fixed term … law also provides that the commissioners, except those first appointed, shall have a term of three years. You note, … we believe local enactments should be interpreted, in the first instance, by local officials who are responsible for …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… New York State Comptroller, today announced a $2,950,000 settlement of a civil fraud lawsuit against Beth Israel … repayment of over $ 800,000 in Medicaid overpayments. The settlement resolves claims under the federal False Claims Act … only fully repaid the Medicaid program in 2013. With this settlement, Continuum has made admissions and is paying $2.95 …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 2005-9
… school district (see Decision No. 13,534, 35 Ed Dept Rep 257). 3 Although the term of office of the individual in … District , 136 NYS2d 598; Decision No. 13,534, 35 Ed Dept Rep 257; Education Law §§1906, 1914, 1917, 1917-a[2]). 3 … central high school board (Decision No. 13,534, 35 Ed Dept Rep 257, supra ). The Commissioner further decided, however, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 89-3
… be under same terms and conditions as the state or county contract) -- Contracts Requiring Bidding (purchase from State … threshold and that the payments include interest at a rate stated in the contract. General Municipal Law, §109-b … with periodic payments over 60 months at a stated interest rate. It is our opinion that this change in the terms of …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Opinion 98-3
… a municipal officer or employee has an interest in any "contract" with his or her municipality if he or she receives … or employee may receive, or enter into any agreement for compensation for services to be rendered in relation to any … employee from receiving or entering into an agreement for compensation for services to be rendered in relation to any …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Opinion 95-19
… the amount to be amortized pursuant to chapter 62 of the Laws of 1989 may not now issue bonds to finance that amount. … the amount to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds for this … the city's current retirement expense. Chapter 62 of the Laws of 1989 amended section 317 of the Retirement and Social …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Upstate Transportation Authorities Suffer Revenue Plunge
… for the State’s regional transportation authorities by disrupting operations, decreasing ridership, and severely … municipal subsidy from sales tax receipts collected by Erie County. For each authority, Figure 3 shows the percentage of revenue by source in the fiscal year that ended March 31, 2020 (FY …
https://www.osc.ny.gov/reports/upstate-transportation-authorities-suffer-revenue-plungeState Agencies Bulletin No. 1261
… Purpose To provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract … Reporting Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2013 … To provide information and instructions regarding the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… The state Department of Health (DOH) paid $1.28 billion in … managed care premiums over a nearly six-year period for enrollees who already had private insurance, according to … by State Comptroller Thomas P. DiNapoli. "Glitches in the state Department of Health's payment system and other …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceDiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… The Thruway Authority’s indication in late 2013 that a toll and finance task force would be created to identify new … compensation of $100,000 or more. By comparison, less than 8.7 percent of state employees and 14.7 percent of New York … http://www.osc.state.ny.us/reports/pubauth/PA_by_the_numbers_12_2014.pdf …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real … 275: Pursuant to County Law, §215, real property acquired for a county sewer district, that is no longer needed for … Whether the sale of the real property used for a county sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 99-11
… and Loans (authority to provide framed bond as token of appreciation to retiring employee) MUNICIPAL FUNDS -- … Program (authority to provide framed bond as token of appreciation to retiring employee) LOCAL FINANCE LAW, §63.10; … by the school district to retiring teachers as a token of appreciation for long-time service to the school district, so …
https://www.osc.ny.gov/legal-opinions/opinion-99-11