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City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… and accurate annual and monthly financial reports. As a result, the City Common Council (Council) did not have … financial decisions. We noted: Fiscal year-ending 2021 general fund cash was overstated by approximately … $330,000. Annual financial reports for 2018 through 2021 were not filed until after the resignation of the former …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Opinion 90-2
… in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties … contract with a town public library which was established by the town within which the village is located and which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-2What's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newComptroller DiNapoli and Attorney General James Announce the Arrest and Indictment of Mount Vernon Corporation Counsel in $365,000 Corruption Scheme
… be consequences,“ said Attorney General Letitia James. “My office is committed to rooting out corruption and bringing …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-and-attorney-general-james-announce-arrest-and-indictment-mount-vernonState Comptroller DiNapoli Releases Municipal Audits
… been turned over to the Comptroller’s Office as abandoned property, as well as unclaimed funds from two actions totaling $20,050 that were … and properly reported court and trust funds and abandoned property. However, the treasurer did not provide the bank …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… appropriated $2.4 million of fund balance each year and real property taxes were increased by $4.5 million, …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… paid $126 of the premium cost. There was no documentation to support why she was entitled to receive these benefits. … weaknesses, auditors found that district officials should have developed procedures for granting, changing and … that 138 disbursements (28%) totaling $39,929 did not have an itemized invoice or receipt (or other such …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (cash or check) listed in the collection records and 26 entries totaling approximately $18,000 did not have either … not invest in accordance with statutory requirements. As a result, district investments were at an increased risk of … County) The board did not properly audit claims, and as a result, payments were made prior to audit, for unsupported …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) Although …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… with the Office of the State Comptroller, as required by law. The board did not annually audit the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua … bank account instead of the treasurer, as required by law. These actions result in an increased risk of theft …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report … $29 billion, according to the U.S. Department of Transportation, Federal Highway Administration (FHWA) … across the country,” DiNapoli said. “Despite increased funding from the federal and state governments, there is a …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesOpinion 90-28
… employee ... In addition to any other penalties provided by law, any person who knowingly and intentionally violates … removed from office or employment in the manner provided by law (General Municipal Law, §805-a[2]). Thus, General … or employee cannot overcome the statutory prohibition by abstaining from the discussion or vote on a particular …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand … Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) expressly requires …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases Municipal Audits
… The board also did not audit district claims prior to payment and conduct an annual audit of the treasurer’s … Town officials did not always use a competitive process to procure goods and services. Officials did not develop … County) The board did not provide adequate oversight to ensure that financial activities were properly recorded …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9.pdfMedicaid Program: Claims Processing Activity October 1, 2022 Through March 31, 2023 (2022-S-36) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36-response.pdfMWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfReview of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfMedicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfClaims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdf