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Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Enforcement of Article 19-A of the Vehicle and Traffic Law
… period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and freight train collision near … The Law requires every motor carrier, as defined in the Law, to be instructed in and comply with the Program’s requirements and to ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein … must not pay for ED drugs, unless that drug has another Food and Drug Administration-approved use and the recipient's … was indeterminate. Managed care organizations (MCOs) made most of the payments we reported on. We found the Department …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andAdministration of the Contract With the Center for Urban Community Services
… administration of a contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, 2015. The audit … For example, a QFR listed $45,774 as the average annual salary for eight social workers, whose average annual …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2004-8
Whether the village may establish a reserve fund to accumulate monies for the noninsured expenses
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-20
… a local board of ethics. Such a local board would have all the powers and duties and be governed by the same …
https://www.osc.ny.gov/legal-opinions/opinion-89-20State Agencies Bulletin No. 286
… exclusion X Above the $5,250 annual threshold and does not meet the requirements of the working condition … of the working condition fringe benefit exclusion X Does not meet the requirements of the working condition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsHow to Make a Vendor Responsibility Determination
… a corrective action plan. We strongly recommend that all your contracts include a clause that gives you the …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationDiNapoli: MTA Budget Gaps Return
… last year, the Metropolitan Transportation Authority (MTA) now faces growing fiscal uncertainties and risks that … could grow much wider if various budget risks that the MTA has identified come to pass. “A year ago, the MTA was …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Releases Analysis of Federal Funding for New York City
… New York City’s proposed Fiscal Year (FY) 2026 operating budget relies on $7.4 billion in federal … at least $535 million of federal aid in FY 2025 and FY 2026, but notes that nearly all federal operating aid that … to nearly $400 million in FY 2025 and $135 million in FY 2026. However, this only considers budgeted amounts as of the …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-analysis-federal-funding-new-york-cityDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… the COVID-19 pandemic created a crisis for many students in New York, but not enough is being done to make sure they … Centers for Disease Control and Prevention reported that in 2020, mental health emergency room visits rose 24% among … 5- to 11-year-olds and 31% among 12- to 17-year-olds. In December 2021, the U.S. Surgeon General issued a warning …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsCost-Saving Ideas: School District Auditing – External Auditor
… Accepted Government Auditing Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCity of Newburgh – Budget Review (B6-14-25)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1353
… taxes. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1353-certification-licensure-and-exam-fee-reimbursement-clefr-2014State Comptroller DiNapoli Releases School District Audits
… reserves that are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Middle Island Fire District – Budgeting Practices (2013M-93)
… 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on … complete and accurate financial information from the Treasurer. Therefore, the Board did not always have the … which may be expended without voter approval. Require the Treasurer to prepare and present comprehensive monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Killawog Fire District – Controls Over Financial Operations (2013M-111)
… percent of next year’s budgeted appropriations. The Board does not conduct an annual audit of the Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… Chair. The Chair is the County's chief executive officer. In 2012, the County's total expenditures were $145,141,973. …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… and a method for ensuring Town purchases are considered in aggregate. … Town of Ontario Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137