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Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialPayroll Bulletins PBulletins
… View bulletins available for payroll officers to inform them of important changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsOpinion 98-13
… activity (see, gen., 1992 Opns St Comp No. 92-40, p 103; New York Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-13Opinion 2005-6
… of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE PROTECTION -- Crime … of town to provide a program on the prevention of teen “bullying”) TOWNS -- Powers and Duties (authority to … a town program at a parochial school on the prevention of teen “bullying”) STATE CONSTITUTION, ARTICLE VIII, §1, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Early Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its … State Education Law, providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on … To determine whether the costs reported by the Early Childhood Education Center ECEC on its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualOpinion 2002-4
… (authority to use town monies to dredge a privately-owned channel); (authority to utilize the services of the town highway department to dredge a privately-owned channel) MUNICIPAL FUNDS -- Appropriations and Expenditures … of current funds to pay for dredging privately-owned channel) -- Highway Funds (dredging services performed by …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 2002-12
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Sewers (combining … to the making of contracts, then its right to participate in the cooperative agreement is similarly conditioned ( id … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Opinion 89-21
… of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT OF HIGHWAYS … of one town may maintain and repair a portion of the road located in the other town pursuant to an agreement with … one town may undertake repairs on the portion of the road in the other town without the consent of the other …
https://www.osc.ny.gov/legal-opinions/opinion-89-21MetroPlus Health Plan: COVID-19 Enrollment Trends
… online marketplace) for over 670,000 members. Changes in MetroPlus enrollment have a direct impact on H+H's … an update to MetroPlus enrollment trends as discussed in our report: NYC Health + Hospitals Check-Up: The Impact of … Nearly 70 percent of MetroPlus membership is enrolled in the mainstream Medicaid managed care plan which …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting … Resolution for Elected and Appointed Officials (RS2417-A)? The elected members of the board of supervisors in our county receive compensation … Elected and Appointed Officials Get answers about the standard work day and reporting resolution RS2417A that …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 92-47
… -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Quality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal Report … To determine whether the costs reported by Quality Services for the Autism Community on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot assure the … local governments, and public authorities through their Cyber Incident Response Team (CIRT) is achieving the desired … and quantifiable, attainable goals, along with associated reporting mechanisms, to allow CIRT to evaluate if it is …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… System (NYSLRS) today announced employer contribution rates for the State Fiscal Year 2021-22 will increase from … death benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat for several … as longer lifespans, and market volatility are nudging up rates,” New York State Comptroller Thomas P. DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22State Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors … officials did not always have the documentation needed to process SNAP applications correctly and in a timely manner. Department officials also did not have the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… another $3 million in cost savings. About $1.8 million of the overpayments were recovered before the close of the … on New York's Medicaid program counts," DiNapoli said. "Our audits routinely catch millions of dollars in overpayments and our latest audit is no exception. The Department of Health …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider located in … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryLocust Valley Water District – Budgeting (2013M-179)
… Village of Lattingtown, and sections of the Villages of Mill Neck and Matinecock. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179