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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)

… Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger … writing and abstained from voting on matters involving the firm. However, it is unclear whether he has directly … of the contract, or if his compensation from the firm was directly affected by the firm’s relationship with …

https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected

Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Village of Franklinville – Police Payroll and Water Accountability (Cattaraugus County) Department payroll … at more than $12,000. In addition, only 27 percent of water produced by the village’s water system was billed to …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1

City of Troy – Budget Review (B5-15-22)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51522 …

https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22

Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements

… Purpose To determine whether the State Education Department’s (Department) monitoring of the … in the State with the opportunity for an early childhood education. UPK provides four-year-old children access, at no charge, to comprehensive early childhood education experiences that promote their social-emotional, …

https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements

Administration of the Article 8-A Loan Program

… goal is to improve living conditions and to preserve safe and affordable housing for low- and moderate-income … for building inspections that would ensure timely project compliance with Voluntary Repair Agreements and …

https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-program

Selected Aspects of the Motor Carrier Safety Assistance Program

… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The Program's … a traffic citation. Key Recommendations Actively monitor carrier compliance with the requirements for certification … vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for those with poor safety …

https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program

Oversight of International Offices

… Purpose To determine if Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure they are made … initiatives to improve global competitiveness for New York State companies. The International Division helps businesses …

https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-offices

Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)

… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2010 through October 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves … Town of Oyster Bay Financial Condition and Selected Financial …

https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

Village of Westbury Purchasing Claims Audit and Information Technology 2013M301

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Disposal of Electronic Devices

… being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … these devices. At the time of our audit, the University at Albany had 36 electronic devices ready for disposal through … being surplused by the State University of New York at Albany University at Albany through the Office of General …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devices

State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations

… state budget negotiations. “The Governor and Legislature are discussing many important issues as they work to finalize … March, the budget needs to be passed by end of business on Monday, April 3 for the April 6 Institutional Payroll to be … of delay. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiations

Reporting Member Contributions – Enhanced Reporting

… employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS employees … (including information about voluntary contributions for eligible members), please see the Member Contributions … page . Contribution Refunds If you reported and paid for more contributions than are owed, you can request a …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributions

Village of Pulaski – Selected Village Operations (2013M-142)

… reserve to pay for work associated with the River Street retaining wall project. However, because this reserve …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142

Performance of the Excelsior Jobs Program

… Purpose To determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements … all tax credit calculations are correct before issuing a Certificate of Tax Credit. OSC Response to Agency Comments to … Determine whether firms that were issued a Certificate of Tax Credit met the eligibility requirements …

https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-program

DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending

… the New York State Common Retirement Funds request that HR Block disclose its spending on political activities …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending

Opinion 94-31

… article 14 of the Civil Service Law (§200, et seq.; the "Taylor Law"). It is well-established that, pursuant to this …

https://www.osc.ny.gov/legal-opinions/opinion-94-31

Medicaid Program – Managed Care Payments to Unenrolled Providers

… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers from …

https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providers

DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme

… to defraud the program following a joint investigation. Jason Cecile, Tina DeCarlo and Nichole Murray were charged … students at their homes. In order to further their scheme, Jason Cecile and Nichole Murray also allegedly added phony …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-scheme

Opinion 94-5

… commissions, departments and agencies of the town, it does not, in our view, provide authority for the publication … of the town board, commission, department or agency as a body. While the report may include information such as a …

https://www.osc.ny.gov/legal-opinions/opinion-94-5

Opinion 89-49

… c.t.a. (issuance of letters of administration with the will annexed) when no person or an ineligible person … clear statutory language. This result is also consistent with the more definite fee provisions contained in section …

https://www.osc.ny.gov/legal-opinions/opinion-89-49