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XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies regarding refund checks … of the original payee. Depending on the reason the check is returned, the payee and the agency must take various … a Stop Payment Request To ensure a stop payment request is processed the same day as it is entered, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 98-12
… one or more bank accounts. City moneys may be temporarily advanced to the school fund, but school district moneys may not be temporarily advanced to finance city operations. You ask whether the … making budgetary transfers between appropriations. Moneys advanced pursuant to section 9-a must be repaid no later than …
https://www.osc.ny.gov/legal-opinions/opinion-98-12State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not audit and approve claims prior to payment. The library’s bylaws do not address the … director reviews and approves invoices and provides them to the library’s senior clerk, who then prepares checks. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0MTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… challenges remain, in particular closing the unprecedented funding gap in its proposed five-year capital program. “The … coming months, the MTA will have to work closely with its funding partners to close the $15 billion gap in its capital … revenues. The authority’s most immediate challenge is funding its next capital program without putting the …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFreedom of Information Law (FOIL)
… Overview The Freedom of Information Law (“FOIL”), set forth in Article 6 of the Public Officers Law (§§84-90), is designed to ensure … The Freedom of Information Law was designed to ensure the publics right to government records …
https://www.osc.ny.gov/help/foilMedicaid Program – Managed Long Term Care Premium Rate Setting
… managed care organizations (MCOs) provided the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set … and locally funded program that provides a wide range of medical services to those who are economically …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent … The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6000 in public funds …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and … lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse over … the past 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsOpinion 90-64
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … requirements) BONDS AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive … of Suffolk , 90 AD2d 522, 455 NYS2d 32). Based upon these cases, we have stated that referenda which are neither …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Record of Activities (ROA) – Reporting Elected and Appointed Officials
… 30 days of completion. An elected or appointed official is not required to keep an ROA if: They are a retiree … member; or They are an employee whose membership in NYSLRS is optional and they have not joined NYSLRS. Direct your … a new ROA for an alternative three-month period. A new ROA is also necessary: If the number of hours worked changes; or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… workforce reached more than 300,000 employees in June of 2024, the first year-over-year increase since the COVID-19 … of cases pending in state courts grow from 22,611 in June 2019 to 32,873 in June 2024, a 45% increase. While the … government workforce reached more than 300000 employees in June of 2024 the first yearoveryear increase since the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… exceed $250. The clerk also did not perform monthly bank reconciliations or accountability analyses during the …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… of the village’s proposed budget, auditors were provided with the village’s tentative budget 30 days before the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused … Special Class in an Integrated Setting services to children with disabilities who are between the ages of 3 and … did not include required information such as the specific service provided, dates of service, fee per hour, and number …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualYork Central School District – Lead Testing and Reporting (S9-25-19)
… toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s … detailed which water outlets they exempted from sampling, how the water outlets would be secured against use and what … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… P. DiNapoli, Schenectady County District Attorney Robert Carney and Schenectady County Sheriff Dominic Dagostino … office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad Chaudhry, … of inflating Medicaid bills from January 2020 through September 2024 by submitting claims for rides which never …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeLima Public Library – Procurement (2017M-295)
… January 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesEtna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48