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DiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… http://www.osc.state.ny.us/audits/allaudits/093016/15s72.pdf For access to state and local government spending and …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateState Agencies Bulletin No. 1959
… in 2020 is underway. Processing Dates Paychecks issued on October 27, 2021 and prior are due immediately. Pay Checks … apply: The employee is still actively employed by any State agency. The employee is due any regular and/or lump sum … for 2021 will not be reduced. Impact on Recovery of Taxes OSC has no ability to recover taxes for salary refunds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksOpinion 90-18
… on other grnds 51 NY2d 426, 434 NYS2d 922; 1988 Opns St Comp No. 88-35, p 65; see General Municipal Law, §100-a). … without compliance with section 103 (see 1989 Opns St Comp No. 89-2, p 6). Also, it has been held that services of … , 107 Misc 2d 722, 435 NYS2d 1011; see also 34 Opns St Comp, 1978, p 85). There is, however, no general exception to …
https://www.osc.ny.gov/legal-opinions/opinion-90-18DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… state regulations and the providers are entered into the NYS Provider and Health Plan Look-up website. DOH also uses …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programCapital Asset Management
… to ensure that they have proper inventory controls in place to safeguard assets and that they are properly … reporting, accountability, and operational efficiencies in managing these assets, the State established the Statewide … (SFS AM) to house and maintain capital asset information in a single master file, providing auditable information in …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … not ensure that the town obtained the most favorable terms in the best interests of its taxpayers. Randolph Academy … appropriation in the general fund. Nor does it include a tax overlay, which could potentially create a revenue …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… noting that it shared many of the concerns raised in the report, and said its Office of Special Education (OSE) is …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… to verify that the purchases were properly authorized by an appropriate department head and two claims totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-60
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county … Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) … moneys of a prisoner are not held by a sheriff. Article 14 of the Correction Law allows a county prisoner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 89-28
… the cost of a new water storage tank. You indicate that a number of water districts in the town are supplied by a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing procedures and employee … September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… and reported and that Department moneys were safeguarded for the period January 1, 2016 through June 19, 2017. … Fire Department, Inc. provides fire protection services for the Town of Southport, in Chemung County. The Department … by its officers and a five-member Board of Directors. For 2016, Department revenues were $57,670 and expenses were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… with the District’s procurement policy and applicable laws for the period January 1, 2016 through May 31, 2017. … governed by a five-member Board of Commissioners, is a not-for-profit organization composed of five fire companies. Budgeted appropriations for 2017 totaled approximately $3.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingMcGraw Central School District – Fund Balances (2017M-248)
… million. Key Findings District officials appropriated, on average, $638,300 of unrestricted fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Ballston Area Recreation Commission – Board Oversight (2015M-269)
… the Village of Ballston Spa and the Ballston Spa Central School District, in Saratoga County. The Commission is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Overview – State Police Plan
… the period used in the FAE; Compensatory overtime; Holiday pay; Longevity payments if earned in the years used in the … a result of working your vacation; Any form of termination pay; Payments made in anticipation of retirement; and Any …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewLaGrange Fire District – Board Oversight (2014M-127)
… audit was to examine the District’s financial condition for the period January 1, 2012 through December 13, 2013. … approximately 15,700 residents. Budgeted appropriations for 2013 were approximately $5.3 million. Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127McConnellsville Fire District – Financial Operations (2014M-19)
… when adopting the 2014 budget and computing the tax levy limit. The Board has not adopted a code of ethics, … when adopting the annual budget and calculating the tax levy limit. Adopt a code of ethics, procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through May … time sheet. … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49