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State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,190 contracts for state … at Open Book New York . Major Contracts Approved Office of General Services – Design & Construction $2.5 million with … Correctional Facility in Westchester County. Office of General Services – Purchasing Contracts $3.4 billion with …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilXII.6.B Land Acquisition Payments – XII. Expenditures
… all legal interests entitled to compensation and payment for land acquisitions. Once the contract is approved by the … the Statewide Vendor File prior to processing the payment voucher. For eminent domain purchases, the agency must also obtain a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating … regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and to augment river flow at times of drought. Organized as a … To determine if the Hudson RiverBlack River Regulating …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… of the defendant would be determined by the judge. Manhattan U.S. Attorney Geoffrey S. Berman praised the …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
audit, charter school, school district, cash collections
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/albany-leadership-charter-schoof-for-girls-2022-165.pdfAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. Background Students are eligible for a tuition refund when they are enrolled in a … in operation - students who drop out are also eligible for a tuition refund. Students in such schools are also …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013Non-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately monitors selected high-technology (high-tech) economic development programs and projects it oversees and to determine if these projects … To determine if Empire State Development ESD adequately monitors selected hightechnology …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsOpinion 90-23
… Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL … FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt … of Buffalo and Rochester and $5,000,000 in the case of Syracuse. This is in reply to your request for our opinion as …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… our audit was to review the Town’s internal controls over water and sewer charges for the period January 1, 2014 … The Town lacked comprehensive policies and procedures over water and sewer charges. The Town was not properly billing all parcels in the Westport Water District for operation and maintenance charges. The …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Opinion 90-30
… for recording satisfaction of mortgage) CIVIL PRACTICE LAW AND RULES, §§8017, 8021; SOCIAL SERVICES LAW, §106-a: A … in full, the county social services department prepares and executes a satisfaction of mortgage which is delivered to … fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, …
https://www.osc.ny.gov/legal-opinions/opinion-90-30East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and refer to annual textbook inventory records prior to filling textbook orders or ordering new textbooks. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… audited and approved prior to payment, and that any travel expenses were reasonable. Key Findings We found that the … $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending their policy … lodging and meal rates. Ensure costs for travel-related expenses are within established adopted guideline …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… – pdf] Audit Objective Determine whether the Town of Wilson (Town) officials properly procured, monitored and … Determine whether the Town of Wilson Town officials properly procured monitored and …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Selected Safety and Security Equipment at Train Stations
… length of Staten Island (about 14 miles) from St. George Terminal to the southern terminal at Tottenville. SIR's management oversees capital …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsGreenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… report - pdf ] Audit Objective Determine whether Greenwood Lake Union Free School District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsPersonal Income Tax and Property Tax
… freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxOpinion 92-39
… of voting rights and the number of votes which might be cast in such special elections by persons or entities owning … joint tenant, partnership or corporation. Town Law, §209-e(3) provides, in pertinent part, that a proposition to approve … in the proposed district". The provision in section 209-e(3) limiting the right to vote only to property owners was …
https://www.osc.ny.gov/legal-opinions/opinion-92-39