Search
City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … of 3.4 percent. Key Findings The 2017-18 budget relies on nonrecurring revenue, such as fund balance, to balance its …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Olean – Budget Review (B17-1-3)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is governed by an …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualChildren’s Center for Early Learning – Compliance With the Reimbursable Cost Manual
… documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … between three and five years of age. Pursuant to New York State Education Law, special education providers, such as the … requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & Preschool, Inc. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/childrens-center-early-learning-compliance-reimbursable-cost-manualThe Child School – Compliance With the Reimbursable Cost Manual
… included overstated compensation, ineligible bonuses, non-program-related costs, and other unsupported costs. Among … were either unsupported, unnecessary, unreasonable, or not program related. Among the ineligible OTPS costs were: … maintenance and cleaning services; $139,647 for non-program-related and/or inadequately documented “Other” …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualOpinion 90-17
… in the next succeeding assessment of town taxes. This is in reply to your inquiry relating to the use of surplus … without consideration, to the town in which the district is located. You ask whether surplus moneys of the fire … for the surplus moneys of the district. Consequently, it is our opinion that those moneys must be distributed as …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the … office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered … enrolled in Part C. Key Recommendations Re-evaluate the reimbursement methodology for Medicare Part C cost-sharing, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cState Agencies Bulletin No. 1052
… To describe a new field in PayServ to be used by New York State’s Statewide Financial System (SFS). Affected Employees … Effective Date(s) Immediately Background New York State is in the process of developing a new Statewide … ID will be the same for all jobs. If an employee leaves state service, the SFS Alternate ID will not be used again …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… from the Department over a seven-year period, New York State Comptroller Thomas P. DiNapoli and the New York State Police announced today. “Ms. Simchik allegedly used …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Statement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… New York State Comptroller Thomas P. DiNapoli released the following … inform the public on how it is achieving this.” … New York State Comptroller Thomas P DiNapoli released the following …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateDiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… The majority of grants awarded to homeowners through the state’s Affordable Home Ownership Development Program are … eligible recipients, according to an audit by New York State Comptroller Thomas P. DiNapoli. The program, overseen …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… New York State Comptroller Thomas P. DiNapoli released the following … the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. pension …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskDiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… allegedly stealing more than $300,000 from the department, State Comptroller Thomas P. DiNapoli, Oneida County District … purportedly written to various legitimate fire department vendors into his personal accounts. He also allegedly …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsLocal Governments Should Improve Accessibility for New Yorkers
… with disabilities, according to a report released by State Comptroller Thomas P. DiNapoli. Visits to selected … people with disabilities according to a report released by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as … authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health … for an individual in 2024) that are not eligible for Medicaid, Child Health Plus, or employer-provided health …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… $22,000 in pension payments sent to his deceased mother, State Comptroller Thomas P. DiNapoli, Onondaga County … District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James announced. The …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-mother