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Waverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… to access appropriate services. District officials agreed with our recommendation and indicated they would take …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… United States to the sidelines of the global response to climate change. "The creation of a lower carbon future is … and industries and investors will continue to address climate change in innovative ways. As trustee of New York … has taken ground breaking actions to promote solutions to climate change, including his first in the U.S. Low Emission …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementOneida County – Court and Trust Funds (2023-C&T-3)
… through October 12, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order . Additionally, in certain circumstances, [2] funds … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court . Together, the Commissioner, …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… 2020 through May 31, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Schoharie County Court and Trust Funds (2022-C&T-3)
… estate is unknown, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping by …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Chautauqua County – Court and Trust Funds (2020-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through February 11, 2020. Background The County Director of Finance, County Clerk and Surrogate’s Court are responsible for … The purpose of our review was to determine whether County officials have established appropriate controls to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1Orleans County – Court and Trust Funds (2024-C&T-6)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, County … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, … his office, he does not make an entry into the court and trust fund register of the moneys ordered to be paid into a … court funds. Key Recommendations Maintain a court and trust fund register as required by law. Ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 95-11
… Law, §207-m to salary of temporary or provisional head of police department) POLICE AND POLICE PROTECTION -- Police Chief (entitlement of temporary … pursuant to the Civil Service Law as head of the village police department is entitled to salary increases pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: Two Capital Region Residents Indicted for $1 Million Medicaid Transportation Fraud Scheme
… Medicaid by filing false and inflated reimbursements for transportation services, New York State Comptroller Thomas P. … in Phinaliz Communications, an Otsego County-based transportation provider for Medicaid recipients. Patients can use participating transportation services, which are billed to Medicaid, for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-two-capital-region-residents-indicted-1-million-medicaid-transportation-fraud-schemeDiNapoli: 22 School Districts Designated in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 … from $15.6 billion to $22.1 billion (and accounting for 44.6% of total revenues). A significant portion of the … surpluses, cash position, and reliance on short-term debt for cashflow. The higher the score, the more severe the level …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each … including 17 employees with outliers in lodging, meals, rental cars, air fare, train, large negative adjustment, fuel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0State Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… 2015-16, an increase of 2.8 percent from a year earlier, and ended the SFY $1.9 billion higher than initial projections, largely because of legal settlements and personal income tax (PIT) collections, according to a … 2014-15, significantly less than anticipated in initial and final projections. The General Fund ended the year with a …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … and managed care organizations have adequate processes in place to prevent payments to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfEquine Health and Safety
… all aspects of gaming activity in the State, including horse racing and pari-mutuel wagering, Class III Indian …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyDiNapoli: 31 School Districts Designated in Fiscal Stress
… Monitoring System for the school fiscal year (SY) ending June 30, 2025, up from 22 districts in fiscal stress the prior year. … filed their financial reports in time to be scored in SY 2025, 4.6% have been designated as being in a level of fiscal … Monitoring System for the school fiscal year SY ending June 30 2025 up from 22 districts in fiscal stress the prior …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… peaked nationwide, it was 1 in 16. New York’s share of national enrollment remained stable at 6.2% between 2010 and … states. Collectively, New York’s institutions exceed the national performance in enrolled students completing their … average undergraduate charges were both higher than the national average, particularly for in-state costs at two-year …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsNew York State Health Insurance Program - Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up) (2022-F-29)
To assess the extent of implementation of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f29.pdf