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State Comptroller DiNapoli Releases Municipal Audits
… projections in the town’s adopted budget for the 2021 fiscal year are not reasonable. Auditors’ review took … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … is estimated at $27,000 as of Dec. 1, 2020. The town’s 2021 adopted budget complies with the tax cap limit. Village …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0Ethics Oversight (2020-MS-1)
… , Oyster Bay [pdf] , Ramapo [pdf] , Southampton [pdf] , Tonawanda [pdf] and Union [pdf] ; and 4 Cities: New Rochelle … For the 20 local governments we examined: 95 percent of local governments did not ensure their Ethics Boards … officers and employees. 90 percent did not comply with all of the GML requirements we tested. 90 percent did not ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2020/12/30/ethics-oversight-2020-ms-1Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… powers, the following guidance should be considered: As a best practice, the governing board may provide the claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at approximately $4,600, was not supported by an employee’s time and attendance records. In addition, 33 hours of comp … actual expenditures. The board did not adopt formal fund balance, reserve and budgeting policies, along with multiyear …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… – Fuel Inventories (Suffolk County) District officials do not review fuel transaction reports generated from the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Oversight of Homeless Shelters
… 2013 to August 5, 2015. Background The Office administers many important programs that assist the State’s low-income … they meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, the Office … in a children’s play area; holes in walls, ceilings, and floors; worn or mutilated mattresses; and a rooftop-access …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersOpinion 91-43
… (town clerk's function in connection with preparation and custody of claims) TOWN CLERK -- Powers and Duties … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Opinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Opinion 90-33
… the power to appoint to another village officer or employee. September 4, 1990 Jack L. Libert, Esq., Deputy …
https://www.osc.ny.gov/legal-opinions/opinion-90-33Vendor Responsibility Documentation
… resubmittal Industrial Development Agencies (IDAs) Indian Nations Labor unions for NYS collective bargaining …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-23
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and … and conditions as shall be approved by such body, any real property owned by such county, town, village, fire district …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 89-14
… paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) of section 986 … p 149 that since section 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… law enforcement, to protect the integrity of our pension system and I thank District Attorney Jones and the state … a monthly pension through the New York State and Local Retirement System (NYSLRS). When Burrow’s mother passed away in 2019, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… and the New York State Police for their hard work on this investigation.” New York State Police Superintendent …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… from the company. “Mr. Morabito’s theft of money meant to protect his community was a violation of the public’s … County District Attorney’s Office, for their hard work in putting an end to this dishonest act. Mr. Morabito … all to fill his pockets and satisfy greed. We will not tolerate the conduct of those who take advantage of their …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… power was properly focused on billing records for State payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … student eligibility, and acceptable use of funds. Each participating campus must develop a plan … unsupported counseling services. Consequently, we couldn’t determine whether the counseling services were actually …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programMember & Retiree E-News Archive — 2024
… Sign up to make sure you receive the latest Retirement System member and retiree news. December 2024 Members Now … Sure You Receive Your 1099-R and Annual Statement Schedule a Change of Address with Retirement Online Go Paperless With …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… 2019 through June 2023. About the Program The Department of Health (DOH) administers the Medicaid program. Most of the State’s Medicaid recipients receive their medical … have been incorrectly classified as inpatient instead of outpatient. Key Findings From a risk population of 61,171 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-services