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State Comptroller DiNapoli Releases Municipal Audits
… because they did not provide detailed guidance for the treasurer or audit committee when collecting and … secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without detection … Auditors found the former clerk did not properly account for fees. The former clerk waived fees for 249 certified …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Medicaid Program: Overpayments for Therapy Services and Prescription Drugs Covered by … identified $20.1 million in Medicaid payments made by DOH for therapy services and drugs that should have been paid for by Medicare. Department of Health: Improper Medicaid …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … a long-term financial or capital plan, including a plan for reserves, or require a cash flow analysis. The board has … water operations. As a result, there are no procedures for the accounting records to be maintained for each water …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … billing and collection. Auditors identified charges for ambulance services that were inaccurate, unbilled and … the board had not adopted written policies and procedures for ambulance service billing and collection. Town of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … board. Additionally, the board did not establish pay rates for program employees. Cayuga County Water and Sewer … to information from the county or municipalities for billing purposes, which resulted in the incorrect billing …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Missed Out on Over $180 Million in Medicaid Drug Rebates
… results. “Medicaid provides vital access to healthcare for millions of New Yorkers, which is why we cannot afford to … DOH is supposed to identify claims that are eligible for rebates and provide them to a third party — Magellan … no Medicaid payment had been made, making them ineligible for rebates. For example, on one claim where Medicaid …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-state-missed-out-over-180-million-medicaid-drug-rebatesDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… have generated local gaming tax revenue, the impacts vary for the communities that receive such revenues. It’s my hope … of local revenue, just 1-3% of their total revenue. For regional non-host counties, casino taxes generally … contributed to the shortfall, with casinos shut down for six months in 2020 followed by capacity restrictions that …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesUnified Court System Bulletin No. UCS-310
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2022 Form … will automatically apply the Prepaid Legal Service Benefit for the 2022 calendar year for employees who were in a status of Active or Paid Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-310-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… 2019 through 2021. Nationally, food insecurity increased for the first time in over a decade to 11.2% during 2020 … eat. I urge the federal government to expand eligibility for nutrition assistance programs so we can make sure … and March 2024. State Budget Actions The enacted budget for State Fiscal Year 2024-25 draws on state and federal …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyVillage of Rhinebeck – Claims Auditing (2025M-147)
… Area The claims audit is often the last line of defense for preventing unauthorized, improper or fraudulent claims … Treasurer before the Board audited and approved the claims for payment. 29 claims totaling $5,343 without adequate … and/or receipts) indicating that the purchases were for legitimate Village purposes. While further discussion …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Reporting Through Retirement Online – Legacy Reporting
… report service and salary information and contribution, loan and service credit purchase (arrears) payments for … 8:00 am and 4:30 pm Eastern Time, or use the help desk form . If you have questions about reporting — such as what … 10 A dollar amount between 0.00 and 9999999.99 Loan Payment* 10 A dollar amount between 0.00 and 9999999.99 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineTown of Schuyler Falls – Host Fee Payments (2026M-26)
… fee payments are intended to compensate municipalities for having landfills located within their borders, making it … that revenues are properly received so they can be used for their intended public purpose and potentially reduce the … from the corporation totaling approximately $4.3 million for waste received at the landfill during the period of April …
https://www.osc.ny.gov/local-government/audits/town/2026/06/18/town-schuyler-falls-host-fee-payments-2026m-26Levittown Union Free School District – Financial Management (2026M-13)
… educational stability, provide a cash flow cushion for unexpected costs (like emergencies and revenue gaps), … that burden taxpayers, all while ensuring funds are used for genuine needs rather than remaining underutilized. Proper … financial health. The District’s general fund expenditures for fiscal year 2024-25 totaled $241.8 million and its …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Town of Amherst – Information Technology (2025M-120)
… systems that can communicate with each other, often for the purposes of accessing, sharing, maintaining and … stored on connected systems. A town relies on its network for daily business functions, such as maintaining financial … of Information Technology (IT Director) is responsible for managing the Town’s IT resources, including securing …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-information-technology-2025m-120Contributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsOpinion 2005-4
… in the opinion. SCHOOL DISTRICTS -- BOCES (procedures for permissive referendum) REFERENDUM -- Permissive (procedures for when a BOCES transfers money into an employee benefit … Insurance Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance has been well over the statutory limit for the past several years, while at the same time real … balances. Errors were found in the leave accrual records for nine of the 15 employees. The cumulative effect of these …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Recent Trends and Impact of COVID-19 in Brooklyn
… at three subway stations and a Long Island Rail Road (LIRR) station (see Figure 21). The three subway …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynOpinion 94-12
… a lease of a portion of its vacant land with a not-for-profit association, if it is determined the land is temporarily not needed for fire district purposes. The lease may be for a reasonable term and must be in exchange for fair and …
https://www.osc.ny.gov/legal-opinions/opinion-94-12IX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… a refund check was deposited via Refund of Appropriation (ROA) OR the corresponding chartstring where expenditures have … through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhs