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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town … Island , Village of Lindenhurst , Sayville Public Library and the Village of Springville . “In today’s fiscal climate, … and approve claims prior to payment. The library’s bylaws do not address the requirement for an audit of claims and the …
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
… New York State Comptroller Thomas P. DiNapoli today released … the amount in 2003 — even before taking into account any new borrowing for the proposed capital program. The …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseFreedom of Information Law (FOIL)
… records. Records require review prior to release. As a result, documents and records will not be immediately …
https://www.osc.ny.gov/help/foilMedicaid Program – Managed Long Term Care Premium Rate Setting
… had approximately 7.4 million enrollees and Medicaid claim costs totaled about $56 billion. In January 2011, the New York State Governor’s Office … data used to set the premium rates. Furthermore, the MMCOR form itself does not provide a means for MCOs with unique …
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
… with the fire company’s money,” said DiNapoli. “Residents trust public officials to safeguard their tax dollars and …
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
… state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … both before and during the COVID pandemic, according to an audit released today by State Comptroller Thomas P. … Services Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsOpinion 90-64
… -- Procedural Requirements (referendum requirements) BONDS AND NOTES -- Referendum Requirements (bond resolution for … are neither permitted nor required by statute are improper and without effect (see, e.g., 1988 Opns St Comp No. 88-70, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Record of Activities (ROA) – Reporting Elected and Appointed Officials
… worked. But, for those who don’t, determining the number of days they’ve worked requires a different process. These officials who begin a new or subsequent term of office after January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start of the term …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases Municipal & School Audits
… 30, 2023, officials had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. Campbell-Savona Central School … officials did not properly claim a total of $65,953 in potential state aid for special education and homeless …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … by these employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four … totaling $3.1 million were not audited prior to payment in accordance with state law. Additionally, the claims …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and certain expenses … June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized by … one other SED-approved program, 1:1 Aides. However, payments for services under this other program are based on …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… insight and context to 144 unique services and 238 service goals established by agencies. “My office developed a … being made with city services.” Key Highlights: Staffing Has Not Rebounded at Many Agencies New York City’s public workforce stood at …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Rensselaer County Industrial Development Agency (RCIDA) – Payments in Lieu of Taxes …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsLima Public Library – Procurement (2017M-295)
… Purpose of Audit The purpose of our audit was to determine whether … Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is … by a five-member Board of Trustees appointed by the Town’s governing body and serves approximately 4,300 residents. …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Local Government Financial Data Release Dates
… sets are updated on a quarterly basis for 5 years after the original release date. Data for individual local governments and school districts is available the day after it is submitted to OSC through Open Book New …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesEtna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and accrual. Financial … functions are financed). Under GAAP, the accrual basis of accounting shall be used for the government-wide financial … funds, component units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOmnibus Procurement Amendments
… responsibility information; authorizing the commissioner of the office of general services and state agencies to develop alternative … concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Schodack Valley Fire District – Cash Disbursements (2016M-98)
… purposes for the period January 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98