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DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and county tax … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOpinion 91-38
… 2 of section 102 contains provisions relative to reimbursement for the return of copies of the plans and … added) Subdivision 2 further provides that: Partial reimbursement , in an amount equal to the full amount of such … first sentence of section 102 is intended to require full reimbursement of the deposit for one copy of the plans and …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly … of Marion Town Board provided adequate oversight of the Justice Court Court to ensure cash collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… " The state budget makes important investments in education and … The Governor has stated that reserves will equal 15% of State Operating Funds, consistent with recommendations I have … The state should put this authority to use by relying more on statutory, rather than informal, reserves. This will help …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated … by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIII.4 Overview – XIII. Employee Expense Reimbursement
… for appropriate expenses and will be reimbursed in accordance with the OSC Travel Manual and collective … Travelers, or their proxies, must complete the SFS Mileage Detail page to document mileage claims line by line, between destination points. When …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… 0420000011 CJS01 JUDICIAL SCREENING 0420000012 CNY01 CITY UNIVERSITY OF NEW YORK 0420000013 COC01 STATE COMMISSION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board … Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91IX.5 Federal Billing & Invoicing – IX. Federal Grants
… of discounts on payments to vendors under the Procure to Pay Initiative (P2P) and still remain in compliance with the … for reimbursement. Guide to Financial Operations REV. 2/01/2022 … Once an agencys Customer Contract Grant Award Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight … Findings The Justices did not provide adequate oversight of cash receipts, deposits and accounting records during the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Village of Clayton – Claims Auditing (2021M-81)
… prior to payment and ensured written quotes were obtained for purchases and public works contracts. Key Findings The … insurance claims totaling $495,104 were not approved for payment by the Board, and claims totaling $52,000 to the … of their solicitation efforts or justifications for not seeking competition, as required. The Village’s …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … A copy of the notification to the vendor must be included in the procurement record submitted to OSC when processing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsMontauk Fire District – Board Oversight (2024M-117)
… program (LOSAP) records have not been performed since 2019. The Secretary-Treasurer has not filed the mandated …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Inventory Controls
… of resources and prevent waste of equipment and taxpayer money. Formally evaluate the current practice of destroying …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsMonitoring of Homeless Data
… if OTDA’s programs are using all available data to best address the needs of those experiencing or at risk of … (NYSHADE) initiative. Survey Local Districts to determine best practices for managing client-level data and employ … if OTDAs programs are using all available data to best address the needs of those …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013.pdfOversight of Shelter Placements (2021-N-5)
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n5.pdfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdfSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdf