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Opinion 97-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to … reimburse a former school board member who participates in a municipal cooperative health benefit plan for Part B …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… awarded to homeowners through the state’s Affordable Home Ownership Development Program are being given only to … “While there is some room for improvement, the Affordable Home Ownership Development Program is working well to help … of affordable housing.” The program, designed to promote home ownership and stimulate development, provides grants to …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersState Agencies Bulletin No. 2216
… Increase to Hazard Duty Pay. Affected Employees: Employees in Administrative Services Unit (BU02), Operational Services … Employees Association (CSEA) provides for an increase in Hazard Duty Pay for employees who are currently receiving … Unit 05 who receive Earnings Code HZ1 and/or HZ2 on or after the Effective Dates listed above are entitled to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceBus Driver Licensing
… and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 through April 25, 2012. … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … to drive buses transporting an estimated 8,400 passengers on a total of 38 days. Safety and Training Division files did …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and … his interest in writing and abstained from voting on matters involving the firm. However, it is unclear whether …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance … to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Rochester City School District – Budget Review (B20-2-5)
… 2020-21 fiscal year. Background The District is located in Monroe County. Earlier this year our office performed a … be completed by an independent State Monitor [2] installed in the District by the New York State Education Department … imbalanced because District officials are relying on City Council to approve a waiver to the City charter for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Rosenberg. Assisting in the investigation and providing forensic auditing analysis was Forensic Auditor Andre Hartley, under the supervision of …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… Irregularities. SADCs are required to have sufficient space for services and activities and prevent hazards to …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsComptroller DiNapoli Releases Municipal Audits
… the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, budget transparency and … Consequently, golf course sales were not all recorded in the electronic point of sale system, cash receipts were not always deposited in a timely manner and cash on hand was not properly safeguarded. Orient Fire District – …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the tentative budget for the general, electric, library … in the preliminary budget are reasonable. However, based on the 2015-16 proposed budget, the village will have …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in travel expenses during our three-year audit period and/or …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSelected Procurement and Contracting Practices
… administrative office (System Administration) located in Albany. SUNY’s non-personal services expenditures are more … is responsible for establishing policies that are in compliance with applicable State procurement laws, rules, … compliant, but in other areas – such as the current limits on procurement card transactions – SUNY should consider …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… Plan, Inc. (Emblem) to process and pay claims for services on behalf of the New York State Dental Insurance Program … payment of services by the primary and secondary payers. In circumstances when both spouses/domestic partners receive … Emblem both the primary and secondary payer. For instance, in the case of a married couple where both individuals …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsCollection of Fines Related to Tenant Complaints
… for non-compliance and harassment cases. Our audit focused on complaints that were filed or had outstanding fines … development of affordable lowand moderate-income housing in the State. Within DHCR, the Office of Rent Administration … related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and September 30, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Comptroller DiNapoli Releases Municipal Audits
… operations or ensure bank reconciliations were performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a timely manner or conduct an annual audit of the … of Amsterdam – Budget Review (Montgomery County) Based on the results of the review, the significant revenue and …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… elected town clerk and justice. Village of Atlantic Beach – Cash Disbursement (Nassau County) The board did not … that were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsOpinion 2001-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area … and dissolution of fire and fire protection districts in towns. Article 11 authorizes towns to undertake …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… from the Towns of Liberty and Bethel, and is located in Sullivan County. The Board of Fire Commissioners consists … year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank … policy. Provide the Board with budget status reports on a monthly basis. Reconcile the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… with responsible contractors; and The procurement record on file with the Office of the State Comptroller (OSC) is … Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of … the whole or any part of the work to be performed, and, in the discretion of the said department or other agency, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility