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DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … the reality of climate change. "While the Executive Order does not remove the U.S. from the Paris agreement, … Todays Presidential Executive Order is yet another illconceived and dangerous attack on …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . “In an era of … P DiNapoli today announced his office completed audits of the Alexandria Central School District Lyons Central School …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Local Governments Should Improve Accessibility for New Yorkers
… libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, building … at the following 20 municipalities: City of Auburn (Cayuga County) City of Batavia (Genesee County) City of Cohoes … City of New Rochelle (Westchester County) City of Norwich (Chenango County) City of Rome (Oneida County) Town of Babylon …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersOpinion 88-73
… opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … fund for improvement district purposes. This is in reply to your letter asking whether a town of the second class may … or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… sick or injured persons found within the boundaries of the municipality to a place for treatment of such illness or … Lawrence D. Hasseler, Esq., Village Attorney Village of West Carthage …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-21
… sewer districts. The consolidation is subject to public hearing and permissive referendum requirements. You ask … established for the same purpose, subject to public hearing and permissive referendum requirements (Town Law, … a petition ... shall , adopt a resolution calling a public hearing upon: a. The consolidation of two or more special …
https://www.osc.ny.gov/legal-opinions/opinion-95-21VI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Council of Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city operations because officials failed to file annual financial reports, provide interim financial … statements. In addition, they did not have financial information available to develop multiyear financial or …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesAccounts Payable Advisory No. 34
… Subject: Updates to SFS Account Codes for the payment and reporting of interest. … for reportable payments processed through a joint custody account. Proper accounting for interest payments provides for accurate reporting. Below is a list of interest account codes available for use. Account code descriptions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDisaster Recovery Planning
… by the National Institute of Standards and Technology (NIST). Key Findings ITS has made some efforts toward disaster … Recovery Draft Plan in accordance with ITS policies, NIST, and other relevant guidance. Ensure the finalized NYS …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Variety Child … offers a range of special education services and programs to children with disabilities from birth to eight years of age. During the period July 1, 2013 through … To determine whether the costs reported by Variety Child …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… all four-year-olds in the State with the opportunity for an early childhood education. UPK provides four-year-old … regulations require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and furnishings to be safe and suitable for …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsSamaritan Village, Inc. – Chemical Dependency Services Program
… whether the Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are valid and consistent with contract terms and that … through June 30, 2014 to conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… Program (Program). The Program's goal is to reduce the number and severity of crashes, fatalities, and injuries … of the cases we reviewed, the Department did not use progressive enforcement actions. Instead, violators in these … safety histories and out-of-service violations. Impose progressive enforcement actions, such as compliance reviews …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … NYSHIP, serving about 1.1 million members. The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t … Essential Plan. Both programs provide comprehensive health insurance and cover many of the same types of services. When … and Essential Plan coverage because the Department did not account for the Essential Plan as a liable third-party health …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andIT Asset Management (2022-MS-2)
… – pdf] We also released 20 letter reports to the following School Districts: Brighton Central School District [pdf] , Central Valley Central School District [pdf] , East Quogue Union Free School …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and cash receipts … January 1, 2011, through January 31, 2013. Background The City of Jamestown is located in Chautauqua County and has a population of approximately 31,000. The City is governed by the City Charter, general laws of the …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… fund. Key Findings Our audit revealed that the Board’s involvement and scrutiny of financial activities and …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64