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Opinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: Former Medical Office Manager Pleads Guilty to Defrauding New York State Health Insurance Plan
… took advantage of the health insurance system to profit at her own expense. Financial crimes of any kind will not be … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a complaint to: …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-former-medical-office-manager-pleads-guilty-defrauding-new-york-state-health-insurance-planImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… (Report 2020-S-66 ). About the Program DOH administers the State’s Medicaid program and the Essential Plan. Medicaid … may transition between Medicaid and the Essential Plan. NY State of Health (NYSOH) is the State-run health plan marketplace organized under DOH where …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followV.2 Governance – V. Chart of Accounts (COA) Governance
… Governance of the SFS will encompass many topics in the SFS Program including Chart of Accounts (COA); cost … business unit field as well as the ChartFields activated in the SFS for use in transaction recording, budget control, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… Third-Degree Grand Larceny, and Corrupting the Government in the Second and Third Degrees. Both defendants pleaded not … partnering with my office and continuing to pursue justice in this case and holding these individuals accountable.” “Any … Squad. The charges against the defendants are merely accusations, and the defendants are presumed innocent unless …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesState Comptroller DiNapoli Releases Municipal & School Audits
… determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations … funds. Greece Central School District – Procurement of Professional Services (Monroe County) The board and district officials did …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsNew GASB Standards
… Contract Reviews and Other Implementation Considerations (Video) KPMG Fixed vs. Variable Payments (Video) KPMG Reasonably Certain Criteria (Video) Office of the State Comptroller Guide to Financial …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backNanuet Fire District - Credit and Gasoline Cards (2018M-193)
… were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Town of East Hampton – Budget Review (B17-7-15)
… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period … The True North Troy Preparatory Charter School, located in the City of Troy, is governed by a Board of Trustees which …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013mVillage of Nassau – Budgeting (2018M-3)
… the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings … by an annual average of $118,599 (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Broome County – Information Technology (2013M-351)
… computerized data and assets were properly safeguarded for the period of January 1, 2012 through August 20, 2013. … County Legislature. The County’s budgeted expenditures for 2013 totaled $247.7 million for the general fund. Key Findings The County has a policy …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Town of Erwin – Justice Court (2017M-266)
… reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … a Justice Court with two Town Justices. Court revenues for 2016 totaled $418,866. Key Findings The Justices did not … Motor Vehicle (DMV) reporting errors and tickets eligible for DMV’s Scofflaw Program. … Town of Erwin Justice Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Broome County – Financial Condition (2017M-187)
… February 23, 2017. Background Broome County, located in the central southern portion of upstate New York commonly … $2 million of available fund balance to fund operations in fiscal years 2014 through 2016. County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187State Police Bulletin No. SP-168
… New York State Troopers, Inc. Affected Employees Employees in Bargaining Units 07 and 17 represented by PBA of the New … Inc. and those designated management or confidential in Bargaining Unit 18 Background PBA of the New York State … Hills, Director of Member Services at 518-462-7448 or e-mail at [email protected] . Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaState Police Bulletin No. SP-152
… Benevolent Association (PBA). Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by PBA Background In reference to the Laws of New York, 2013, Chapter 544, the … Hills, Director of Member Services at 518-462-7448 or e-mail at [email protected] . Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-152-new-deduction-code-481-nys-troopers-pba-signal-30-fundDivision of Housing and Community Renewal Bulletin No. DH-23
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-23-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-29
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andState Agencies Bulletin No. 1697
… Purpose To notify agencies of the 2019 maximum salary limit for members of ORP and VDC in Tier 6 Background In accordance with Section 415 of the Internal Revenue code, which provides for dollar …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1697-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-defined