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DiNapoli: Localities Spending More to Address Climate Change Hazards
… the more drastic and less commonly reported relocation or demolition of any of those structures. The most common type … for all capital projects for FY 2023 through FY 2026. The biggest cost drivers were sewer projects ($2.3 …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… Comptroller Thomas P. DiNapoli found Medicaid managed care organizations made as much as $1.5 billion in improper … eligible to deliver services. “The deadline for managed care organizations and their providers to comply with … vital to millions of New Yorkers in need of quality health care and the Department of Health must do a better job …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections available to New Yorkers, ranking second in the … or are unable to afford a home subscription. High-speed connections are an imperative for economic development and … that option due to a lack of availability of higher-speed connections or affordability concerns. While the pandemic …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandDiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… from local taxpayers,” Comptroller DiNapoli said. “I thank DA Wetmore and the State Police’s Bureau of Criminal …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payEarly Education Center – Compliance With the Reimbursable Cost Manual
… the costs submitted by the Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were properly … rates set by SED. These reimbursement rates are based on financial information, including costs the Center reports to SED on its annual CFR. To be eligible for reimbursement, reported …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… About the Program SLA is responsible for promoting the health, welfare, and safety of the people of New York State … on behalf of SLA, such as accounts payable and receivable, procurement, human resources, and payroll. During State … internal controls in the areas of revenues, payroll, procurement and procurement card expenditures, asset …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
The purpose of our audit was to determine if District controls were adequate to ensure that financial activity is properly recorded and reported and that Distri
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… revenues. The budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
… 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – … of the completed projects had surplus balances totaling $3.4 million, $2.4 million of which must be transferred to the debt service …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… from sources including real property taxes, sales taxes distributed by the County, and State and Federal aid, and … deposited. Require that each department provide sufficient details to the Director to support departmental receipts to …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Gates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of … Long-Term Planning (2024M-10), released in June 2024. The audit determined that: The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… the Building Access System (BAS) for employees during the hiring process, including background checks, the District did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and Ensure … points of cash collection and reporting, including parking lot and real property installment payments. In response , … of cash collection and reporting with regard to parking lot fees and real property installment payments. Since taking …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … town officer or employee having direct supervision of the claimant. The certification must be to the effect that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12