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Opinion 88-17
… no city, town or village has authority, as a condition for approval of a subdivision plat, to compel dedication of … a developer to dedicate a portion of land in the plat for public parks? In 34 Opns St Comp, 1978, p 154, this … board may require a subdivider to set aside park land for public use, or to make a payment in lieu thereof, even …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Assessment and Collection of Selected Fees and Penalties
… Purpose To determine whether the Department of Labor (Department) is … fines such as those levied on employers for their failure to pay fees in a timely manner or comply with workplace …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesCollection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesX.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewWyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1XIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualWhitesville Central School District – Information Technology (2021M-22)
… ] Audit Objective Determine whether Whitesville Central School District (District) officials adequately secured access to … corrective action. … Determine whether Whitesville Central School District District officials adequately secured access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Fare Collection
… riders must present a valid LIRR ticket or pass, or pay the applicable fare. Train Service Personnel (TSP), who … to identify frauds or counterfeits. Customers who cannot pay the cash fare on board the train or who need a receipt …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the … billing practices by analyzing reported premium data and, where indicated, taking appropriate follow-up actions. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCUNY Bulletin No. CU-665
The purpose of this bulletin is to notify agencies of an automatic dues increase for IBEW Local 3
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Medicaid Program – Medicare Part D Clawback Payments
… Objective To determine whether the Department of Health (Department) … Medicaid program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsWyandanch Union Free School District – Budget Review (B21-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and … duties and did not report claims audit results directly to the Board. Key Recommendations The Board and District officials should: Develop procedures to define the claims auditor’s duties and provide guidance on …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mVillage of Windsor - Water Operations (2019M-210)
… customers for water usage and reconciled water produced to water billed. Key Findings Village officials do not periodically read all customer meters to ensure customers are accurately billed. The … customer-submitted water usages used by Village officials to bill customers did not always appear to be accurate. 85 …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Hounsfield - Claims Auditing (2019M-215)
… purposes and properly audited and approved prior to payment. Key Findings The Board did not audit claims … in claims (16 percent) that were either not presented to the Board or improperly paid prior to Board approval. Eleven claims totaling $10,500 lacked …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Brewster Central School District - Professional Services (2019M-235)
… [read complete report - pdf] Audit Objective To determine whether the District procured professional … a periodic review of professional service providers to determine the need for new requests for proposals (RFPs). …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… former Tremont Crotona, Inc., Chairman of the Board, Alexander Pena, pled guilty to Offering a False Instrument …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeState Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… IDA's in New York's communities seek to generate economic activity and help private businesses … in our state demanded that we come up with better methods to evaluate IDAs and the projects that are receiving tax … IDA project applications and requiring project agreements to include the recapture of benefits if job creation goals …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentInspecting Highway Bridges and Repairing Defects
… action to ensure that the bridge is safe to use). In addition, NYSTA must provide DOT with the written … Audit/Report of Interest Department of Transportation: Management and Oversight of Structural Defects on Highway …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim … totaling about $25,000. Believed it was not cost-effective to file Medicaid claims but could not support their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92