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Opinion 88-33
… -- Construction (of laterals to serve previously unserved properties within the district) IMPROVEMENT DISTRICTS -- … of the district or the town, lateral sewers to serve two properties within the district. The district was established … town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… have implemented effective controls including issuing duplicate receipts, segregating key financial duties, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Improper Medicaid Payments for Terminated Drugs (Follow-Up)
… concluded the State’s Medicaid program improperly paid $29 million for drugs dispensed after their termination date. Key … the initial audit, Medicaid improperly paid another $11 million for drugs dispensed after their termination date, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-terminated-drugs-followImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Improper Medicaid Payments for Childhood Vaccines Report 2017S41
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followOpinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Controls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followOpinion 95-23
… is to give the town board or the town comptroller the information necessary to audit a claim as required by section 119 of the Town Law (34 Opns St Comp, 1978, p 168; 1971 Opns St Comp No. 71-659, unreported). The town board's or the town …
https://www.osc.ny.gov/legal-opinions/opinion-95-23State Comptroller DiNapoli Releases Municipal Audits
… District , Beaver Dams Volunteer Fire Company , Clinton County , Town of Frankfort and the Locust Valley Fire … Arlington Fire District – Purchasing (Delaware County) District officials established adequate procedures to … Town of Athens – Town Clerk/Tax Collector (Greene County) Real property taxes totaling nearly $2.2 million in …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… to identify payments Voucher for advance payment to the Federal government (e.g., Superintendent of Documents, … at (518) 474-4868 or [email protected] . T Land Claim Tax Payment X Payroll Deduction Unit - This code is for OSC use only. It is used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeReal Estate Portfolio (Follow-Up)
… (NYPA) mission is to “provide clean, low-cost and reliable energy consistent with our commitment to the environment and … while promoting economic development and job development, energy efficiency, renewables and innovation, for the benefit … its mission, NYPA operates hydroelectric and gas-powered energy plants throughout the State, including seven …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followElevator Safety (Follow-Up)
… the Program The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of … This responsibility includes the oversight of elevators. DOB inspects some elevators, oversees the inspection of others by contractors (non-DOB inspectors), ensures that elevators are tested, and …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH pays health care providers directly (through eMedNY, its claims … rendered to Medicaid recipients. Under the managed care method, DOH pays managed care organizations (MCOs) a …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical … The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… through the efficient use of loans, grants, tax credits, real estate development, marketing, and other forms of assistance. …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followState Comptroller DiNapoli Releases Municipal Audits
… Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key Findings The President … apparently misappropriated nearly $34,000 of the Company’s funds during the period October 2009 to December 2012. In … Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over the cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194State Agencies Bulletin No. 698
… notify agencies of the revised Next of Kin Affidavit form, AC 934-P (Rev. 12/21), for payroll transactions. Affected … Immediately. OSC Actions The Next of Kin Affidavit form, AC 934-P (Rev. 12/21), is revised to include additional … Agencies must use the revised Next of Kin Affidavit form, AC 934-P (Rev. 12/21), and discard all prior versions. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/698-amended-next-kin-affidavit-form-ac-934-p-oscs-bureau-state-payrollOpinion 93-32
Whether the State Comptroller may obtain copies of annual financial disclosure statements filed with a local board of ethics by municipal officers and employees in accordance with the requirements of General Municipal Law article 18 800 et seq
https://www.osc.ny.gov/legal-opinions/opinion-93-32