Search
Overview – Improving the Effectiveness of Your Claims Auditing Process
… this guide as a resource for those governing bodies and officials who are responsible for the audit of claims. It … in this guide will be valuable to new board members and inexperienced claims auditors. This guide provides a … districts, counties, fire districts, libraries, towns and villages and pertinent legal references. Appendix B lists …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewState Audit Recommends Improvements to NYC's Oversight of Agencies Placing Foster Children
… New York City, ACS is responsible for ensuring the safety of children who are placed in foster care. The general rule … required to conduct regular visits to children in the care of foster parents. The interactions and observations are … child welfare information maintained by the State Office of Children and Family Services. Both ACS and the non-profit …
https://www.osc.ny.gov/press/releases/2018/03/state-audit-recommends-improvements-nycs-oversight-agencies-placing-foster-childrenOpinion 2001-5
… DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer … GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for information leading to the arrest … inconsistent. You ask whether a fire district may offer a reward for information leading to the conviction of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5State Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… ongoing partnerships with U.S. Attorney Preet Bharara, the New York State Police, the IRS and FBI brought Mr. Klein to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaState Comptroller DiNapoli Releases Municipal & School Audits
… to be audited and approved before payment. Bellmore Union Free School District – Payroll (Nassau County) District …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… You can email it to the Pension Integrity Bureau or fax it to them at 518-486-9577. You must post the adopted … must not reveal any part of an official’s Social Security number or NYSLRS ID . The Resolution must remain available on …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll … 1, 2013 through March 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a … City of Ogdensburg Payroll Processing 2014M207 …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Opinion 92-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE … section 207-c benefits must be provided if the job-related accident caused or contributed to the disability in a … benefits, both retroactively to the time of the accident (see Opn No. 82-92, supra ) and prospectively (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-15DiNapoli Announces State Contract & Payment Actions For March 2014
… the Corning Tower elevators: Otis Elevator $8.9 million, Flex Electrical Constructors $852,000 and Gozzer Corp. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Opinion 90-47
… was commenced, while the superintendent was in office. At all times relevant to this inquiry, the town had in effect a … of ratification in connection with the reimbursement of all or part of the superintendent's legal expenses. In …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Lakeland Central School District - Reserves Management (2019M-113)
… reserve balance could fund approximately eight years of claims. The Business Official’s report of reserves did not comply with some requirements of the … Board’s policy. District officials generally agreed with our recommendations and indicated they will take corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113DiNapoli Report Examines Post-COVID Trends in New York's Aging Prison Population
… points for the older incarcerated population to 48.6% of all releases. The share of releases for those aged 50 and …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-report-examines-post-covid-trends-new-yorks-aging-prison-populationHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… Law (PPPL), which is set forth in Article 6-A of the Public Officers Law (§§91-99), is intended to protect your … (OSC) has on file which pertains to you. Personal Records You Can Access/Correct Requests for access to … or other identifier such as an address). How to Make a Request Requests for access and corrections must be written. …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawDiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… The recent labor agreement between New York City and the United … But the city still faces challenges, including reaching labor agreements with the other municipal unions, obtaining … 2019 through 2021 could be larger because the cost of new labor agreements will be higher in those years, the city has …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative Overall … year since the onset of the COVID-19 pandemic, New York’s small businesses continue to suffer, even as the economy … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021DiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… of the Safe Schools Against Violence in Education Act (SAVE Act) after a state audit found schools failed to report … State Comptroller Thomas P. DiNapoli said today. “The SAVE Act was passed by the state Legislature in 2000 to boost … of the Safe Schools Against Violence in Education Act SAVE Act after a state audit …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawOpinion 88-43
… (reimbursement of sheriff's personnel account for General Municipal Law, §207-c salary payments) COUNTY … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) COUNTIES … from county's workers' compensation self-insurance fund for General Municipal Law, §207-c salary payments) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 90-45
… a need for standardization. The resolution must contain a full explanation of the reasons for its adoption and should … there is a need for standardization and must contain a full explanation of the reasons for its adoption. Upon the … resolution, a political subdivision may provide in its specifications for a particular make or brand to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Gorham-Middlesex Central School District – Online Banking Access (2022M-179)
… (District) officials limited online banking access and permissions to Board-authorized users. Key Findings … users because no one reviewed online banking users’ access and permissions. Officials at the District also did not … the District’s bank accounts, which allowed them to add, remove or modify user access and permissions. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… report - pdf] Audit Objective Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided adequate oversight over cash … Determine whether the salary and benefits paid to the account clerk clerk were accurate …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56