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Waverly Central School District - Financial Operations (2019M-136)
… internal controls over disbursements and payroll duties. In our audit sample, 30 claims (11 percent) totaling $73,865 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… Findings Agency officials did not: Have adequate controls in place to help ensure that all cash receipts were recorded …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityTown of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Lyndon – Town Clerk’s Collections (2021M-117)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117The Domestic Relations Order – Divorce and Your Benefits
… The State Court of Appeals determined that NYSLRS benefits that are acquired during a marriage are marital … option. NYSLRS must have an approved DRO on file, and proof of divorce, to make direct pension payments to an …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… and preparing deposit slips for the Clerk’s Office every business day. McDougall was responsible for reviewing each … McDougal was charged with grand larceny in the second degree in Erie County Court before Judge Philip Danny. His …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… for extreme weather as an audit released today by New York State Comptroller Thomas P. DiNapoli found a lack of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparations“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfBank Street College of Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report … day to children with disabilities who are between the ages of three and five years. For purposes of this report, these programs are collectively referred to …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualOther Bulletin No. 67
… If the employee meets the eligibility criteria and has a Payroll Status of Active, Leave With Pay or Leave of Absence … If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired, or Leave of Absence … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding position change …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilOpinion 2004-9
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Law §2803-a under the exception to competitive bidding in section 103(8) of the General Municipal Law. 1991 Opns St … Law §103(8). Section 2803-a of the Public Health Law, in pertinent part, authorizes "hospitals", under rules and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other … or State contracting entity, you will be prompted to add users the first time you log in. As the first-time user, … by default you are designated as the Primary Authorizer, who can: create and assign other users, reset passwords, and …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesOpinion 90-43
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND … attained age eighteen or sooner die. The clear purpose and effect of this subdivision is to provide the death benefit to …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 92-50
… with significant recycled content; Pacificorp v City of New York , 741 F Supp 481, relative to a pre-1953 provision of the New York City Charter). We further noted that such a …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Physical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more … governing board and committee meetings, borrowing a library book or having a meal at the senior center. It is …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1DiNapoli Releases Year-End and April Cash Reports
… a Financial Plan that responds to the April shortfall. The recent tax collections are another indication that the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsOpinion 93-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … respect to private source moneys held by the library. You state that the town supervisor is the custodian of the … for such moneys and shall produce all supporting books, records, receipts, warrants, vouchers and cancelled checks". …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Village of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report … was appropriately paying out-of-state providers for ambulatory surgery services provided to New York State … June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state providers …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County is located in central New York State and has a population of approximately 122,000. The County, … Solid Waste which is responsible for providing recycling and solid waste services to residents, businesses and … stickers on hand at the beginning and end of the day, and sell the stickers in sequence. Establish a process for …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334