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Examination of Pitts Management Associates (PMA)

… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background Downstate … and the extension were subject to approval by the Office of the State Comptroller (OSC). Prior to Downstate extending …

https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pma

State Comptroller DiNapoli Releases Municipal Audits

… office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation … and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The library's fund balance policy does not address the …

https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water … from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and Billing (Wyoming … Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga Lake Intermunicipal Water …

https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , Goshen … District – Financial Management (Cattaraugus County) As of June 30, 2016, unrestricted fund balance totaled $2.6 … P DiNapoli today announced his office completed audits of Bethlehem Central School District Franklinville Central …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits

Real Estate Portfolio (Follow-Up)

… lasts 50 years and includes a land management plan for property affected by the hydroelectric plant. Any decisions … to maintain adequate inventory controls for all of its property and to periodically review this inventory to determine which property shall be disposed of. Section 2896 also requires …

https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-follow

Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual

… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manual

Reporting Unclaimed Funds to New York State

… State’s Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s Office of Unclaimed … States Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York …

https://www.osc.ny.gov/unclaimed-funds/reporters

DiNapoli: Village Fiscal Stress Declines Again

… to four in 2014, two in 2015 and one in 2016; Ten villages moved out of fiscal stress in 2016; and Twenty-eight villages …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-again

Inspecting Highway Bridges and Repairing Defects

… are classified as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure … condition that, if left unattended beyond the next inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present …

https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defects

DiNapoli: Rochester Woman Pleads Guilty to Stealing $121,000 in Pension Checks Sent to Late Grandmother

… Todd K. Baxter announced today. The defendant, Elona Roberts, was arrested in June. “Elona Roberts exploited her grandmother’s death to enrich herself. … defendant is taking responsibility for this major theft from the taxpayers of the State of New York and is returning …

https://www.osc.ny.gov/press/releases/2025/01/dinapoli-rochester-woman-pleads-guilty-stealing-121000-pension-checks-sent-late-grandmother

DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft

… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was … Tour, using volunteer department money. I thank the Tupper Lake Police Chief Eric Proulx, Acting Franklin County … us hold Mr. Brown accountable." Brown, 53, of Tupper Lake, was charged with grand larceny in the third degree, a …

https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theft

Opinion 90-38

… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …

https://www.osc.ny.gov/legal-opinions/opinion-90-38

Comptroller DiNapoli Releases Municipal Audits

… of claims to be approved by the board for payment. Only the total amount of claims approved by the board for …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits

DiNapoli: Women in New York Still Earn Far Less Than Men

… ranked 4th best among the states, Washington D.C., and Puerto Rico. The national gap has been 6.7 percentage points wider …

https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-men

Opinion 96-12

… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would …

https://www.osc.ny.gov/legal-opinions/opinion-96-12

Collection of Electronic Waste Fees

… Purpose To determine whether the Department of Environmental Conservation (Department) … properly collects all fees and surcharges due to the Environmental Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse … To determine whether the Department of Environmental Conservation Department …

https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-fees

Medicaid Program – Medicaid Claims Processing Activity April 1, 2014 Through September 30, 2014

… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2014 through … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …

https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-medicaid-claims-processing-activity-april-1-2014-through-september-30-2014

Comptroller DiNapoli Releases Municipal Audits

… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … without any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … Town of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0