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Freedom 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/foilState 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-0DiNapoli: 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-chiefMedicaid 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-settingOpinion 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-90-64DiNapoli: 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-programsRecord 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
… 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-1State 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-0Adaptive 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-auditsGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … separate from the Town of Georgetown and Madison County, in which it is located. The District is governed by an … total approximately $145,700. Key Findings The Board did not ensure that complete and accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… to review the County’s financial condition and management for the period January 1, 2010, to August 31, 2012. … County. The County’s general fund operating expenditures for the 2011 fiscal year totaled approximately $127 million. … were not substantiated by formal and transparent plans for their use. The Board’s adopted budgets for the past five …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) … form to the County Clerk of the Legislature, detailing any business interests; however, the County does not unseal and … seeking SCIDA assistance. … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21City of Lockport -- Budget Review (B1-15-20)
… requires the Mayor to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt incurred to finance the deficit is … the proposed budget for next succeeding fiscal year. Key Findings Based on the results of our limited …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20State Agencies Bulletin No. 953
… Comments page when additional information is required by OSC for processing a transaction. The General Comments page may also be used by agencies for internal record keeping purposes and is used by OSC to describe changes made to employee records that were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservCity of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial management practices and the collection of overdue real property taxes and ambulance service charges … 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town is currently …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19