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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… time worked and adhere to provisions in the City Charter, Code of Ordinances (Code) and CBAs. City officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Rockland County) The district did not have adequate systems in place to verify that textbooks purchased for and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and Internet … In March 2024, the Assistant Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… or monitor the Project. Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to cost at least $15 million, which is $8.1 million over the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… ensured collections were properly collected, recorded and deposited. Key Findings Village officials did not … were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Opinion 89-35
… MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and … ). It must be emphasized, however, that a local law which transfers any of the powers of the supervisor to another … may not be superseded by an inconsistent local law which transfers the power and duty of the supervisor as custodian …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Agencies Bulletin No. 2224
… Chapter 361 of the Laws of 2022, which implemented the 2021-2026 Agreement between the State of New York and CSEA, … dates and check dates: Pay Cycle/Pay Period Type 2024 Payment Effective Date Check Date Administration Lag … code of Leave of Absence/WCL, WDL or WPS) on the payment effective date, OSC will automatically insert a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseCUNY Bulletin No. CU-430
… employees may be eligible for a payment as a result of the salary adjustment. If the agency has made an effort to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsState Comptroller DiNapoli Releases Municipal Audits
… of Guilderland , Kenilworth Fire District No. 2 , Sodus Center Fire Department , Town of Thurman , Wading River Fire … spent appropriately and effectively." Town of Fulton – Justice Court Operations (Schoharie County) The former …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … Joint charged $9,400 and, based on this, United allowed $9,200 for the service. As a result, United paid $7,360 on the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Nurse Licensing
… has established a risk-based system for prioritizing investigations as well as time frame goals and benchmarks to … ensure they are completed timely. For example: Priority 1 investigations (involving complaints that pose a substantial … and safety) should be completed within six weeks. All investigations, regardless of priority, should be completed …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSUNY Bulletin No. SU-196
… lump sum payment. Processing Date Beginning Administration Pay Period 16L, paychecks dated 11/20/13 Eligibility Criteria … one year after the Effective Date Overtime Calculation and Retirement Information The $500 lump sum payment is included as salary for retirement purposes and must be included in the calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedOpinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to … not required for fire district purposes. Section 176(14) does not prescribe the procedures for entering into, or the …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-7
… included as a revenue for the succeeding year, or together with the funds already appropriated, applied for the purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Homeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability … timely and if clients are receiving services needed to transition to permanent housing. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessment