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North Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… [read complete report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our … our recommendations in the audit report released in April 2023. Background The Company provides fire protection … our recommendations in the audit report released in April 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… Objective To assess the extent of implementation of the eight … (FFS) payment method, DOH makes Medicaid payments directly to health care providers for services rendered to Medicaid recipients. Medicaid is the payer of last resort … To assess the extent of implementation of the eight …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Recipients Who Are Eligible for Medicare (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… The full audit can be found at http://osc.state.ny.us/audits/allaudits/093016/15s19.htm . Background There are … education providers in the state. In June 2012, after his audits uncovered waste, fraud and abuse of special education … special education providers throughout the state. The audits have continued to find improper use of public funds …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Releases May State Cash Report
… Tax revenues in May were stronger than expected and came in $838 million higher than projections, according to the monthly state cash report issued today by New York State … Tax revenues in May were stronger than expected and came in $838 million higher than projections according to the monthly state cash report issued today by New York State …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportDiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for … office recommended more than a dozen steps the village of Old Field needed to take to strengthen its fiscal controls. … the guilty plea today in Suffolk County Court of former Old Field treasurer Andrea Brosnan to grand larceny for …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsOpinion 92-8
… LOCAL FINANCE LAW, §§10.00(a), 11.00(a), 165.00; L 1991, ch 329, §15, as repealed and reenacted by L 1991, ch 330, §9: A city may deposit with the State Comptroller the … costs of local highway and bridge projects (see L 1991, ch 329, §15[g], added L 1991, ch 330, §9; Public Authorities …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Uncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit … as of April 30 2015 of the eight recommendations included in our initial audit report Uncollected Penalties Report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… was arrested on a warrant by the city of Tamarac Road Patrol and Broward County Sherriff’s in Florida. After being … and Comptroller DiNapoli thank the city of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionOpinion 90-56
… that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Military Leave (additional … LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, by resolution, may provide …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Opinion 91-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN LAW, §29(15): … Whether it is still the opinion of this Office that there is no prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-91-18State Police Bulletin No. SP-235
… The purpose of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. (University Police, Encon Police, Park Police, and Forest Rangers). … The purpose of this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-235-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Year ended March 31, 2022. About the Program The Acts help ensure that the operators of motor vehicles driven in … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDownsville Fire District – Procurement and Claims Audit (2022M-130)
… (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Board did not ensure that goods and services were procured in accordance with the procurement policy and that all claims … not have assurance that goods and services are purchased in the most economical manner. Seven claims and 44 debit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Opinion 94-31
… bargaining agreement between a village and its employees for the annual exchange of cash for one week of vacation credit accumulated during the year. … may provide, in a collective bargaining agreement, for employees, annually, to receive cash in exchange for one …
https://www.osc.ny.gov/legal-opinions/opinion-94-31Opinion 90-16
… Law, §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-19
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … provides: The clerks of the appellate divisions of the supreme court and the clerk of the court of appeals are … otherwise precluded by Federal law (see L 1978 ch 473, §2, eff July 11, 1978; Romano v Perales , 110 AD2d 1028, 488 …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Town of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The … manner. The Board and former Supervisor donated 6.2 acres of Town land to the County without conducting a cost-benefit …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Assessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Year ended March 31, 2023. About the Program The Acts help ensure that the operators of motor vehicles driven in … or whose property they might damage as a result of an accident. According to Vehicle and Traffic Law, the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-year