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Allegany County – Court and Trust Funds (2014M-74)
… moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person … Clerk maintains scanned copies of all court orders filed in his office, he does not make an entry into the court and … a court. We identified funds which improperly remained in the Treasurer’s custody and should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Fairview Fire District – Financial Operations (2024M-138)
… whether the Fairview Fire District (District) Board of Fire Commissioners (Board) and officials properly managed … As a result: The Board improperly assigned the duties of the District Treasurer (Treasurer) to an independent … balance totaling approximately $1.2 million, or 20 percent of the 2024 appropriations as of December 31, 2023. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Leicester – Financial Management (2025M-2)
… corrective action. Appendix B includes our comments on the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2State Comptroller DiNapoli Releases State Audits
… Medicare Part C (Follow-Up) (2016-F-16) An audit released in May 2014 found the state’s Medicaid program did not have … Part C cost-sharing liabilities were improperly paid. In a follow-up report, auditors found DOH officials made progress in addressing the problems identified in the initial audit …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and … before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … "unsound" based on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsUnified Court System Bulletin No. UCS-88
… Office of Court Administration. Background Due to a change in Judiciary Law, Section 37.3, new Reason and Increment … Long, the eligibility for the longevity step is calculated from the effective date of the reconstructed promotion within … Law 37.9 – Upon a one (1) grade appointment or promotion from a salary at or above the maximum, the Increment Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… plan method, Medicaid pays each managed care organization (MCO) a monthly premium for every Medicaid recipient enrolled in the plan, and the MCO arranges for the provision of services its members … providers, including those identified in this report, to bill Medicare Part C claims in accordance with existing …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … reimbursement. Colton-Pierrepont Central School District – Financial Duties (St. Lawrence County) Salaries and wages … were not adequately restricted to employees based on job duties. In addition, duties related to the payroll …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net … declined by approximately $9 million, and cash declined from $4.1 million to $1 million. Officials also did not … to help prevent unauthorized use, access and loss. In addition to sensitive information technology control …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… overpayments were recovered. “New York’s Medicaid system is vast and complex with plenty of opportunity for waste and … claims that were billed at a higher level of care than what was actually provided; and $50,767 in improper payments … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsHousing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … to assist in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental Apartments …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOpinion 93-16
… firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is … for the sole purpose of earning service award credit does not alter the periods when, in fact, the employee is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN … treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… five key transportation and commerce facilities in the State’s North Country: the Ogdensburg-Prescott International … Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg Railway; and the Commerce and Heavy …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 97-20
… foreign fire insurance tax moneys may not be expended for illegal purposes or purposes contrary to public policy (see … purpose which the treasurer, in good faith, believes to be illegal or improper, even if the expenditure has been … be held liable for the expenditure of such moneys for an illegal or improper purpose (Opn No. 89-16, supra ; 1981 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Selected Aspects of the Paratransit Call Center Operations
… Call Center (Call Center). The contract was signed on December 18, 2012 and remains in effect for five years at … with the MTA Office of Auditor General and, based on call data and other records, make a final determination …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsOpinion 2000-19
… foreign fire insurance tax monies are used exclusively for the purposes set forth in the special act governing the … to making the elevator handicapped accessible may be paid for with foreign fire insurance tax monies. You ask whether a … may expend foreign fire insurance tax monies to pay for installation of an elevator in a building owned by the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19