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Oversight of Hazardous Materials and Waste
… 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 autonomous … in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, including State support totaling $4 billion, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteOpinion 2002-8
… of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be in the public interest. Certified copies of the board's … the town board of any town determines it to be in the public interest, the town board, on its own motion after …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… a dire fiscal outlook in State Fiscal Year (SFY) 2020-21 and projects sweeping budget cuts that could affect essential … to Localities spending, while large reductions in funding for State Operations are also planned. School children and college students, people living in …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookOpinion 94-15
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments … bequest, the investment of which is not otherwise provided for by law, must be invested by the school district in … term is used in the school district's investment policy. For purposes of this opinion, we assume that your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-94-15XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… be outside the contract itself, such as requirements in New York State law, the Federal Acquisition Regulations or other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 complaints filed statewide in 2020, which was 85 percent more than the previous year and … COVID-19 vaccine or to put their name on a vaccine waiting list and, in the process, take their Social Security, bank …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… within 12 months of the end of the current fiscal period. Tax revenues are recorded by the State as taxpayers earn …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOpinion 91-3
… Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The … to display a decal identifying the vehicle as town property. You ask whether a town board may require all town … town" and "the management, custody and control of all ... property of the town ..." (emphasis added). Further, Town …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Generic PINs
… or DEC Policies, and DEC does not have sufficient controls in place to ensure all fuel purchases are appropriate. DEC … allow employees to share one PIN that DEC assigned in each of its regions throughout the State. Additionally, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… New York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies ( Report 2013-S-34 ). Background Our … have implemented proper controls over their medications and related supplies. We found that the sampled SBHCs did not …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… and reported and whether they properly managed fund balance. Key Findings The Board did not provide adequate … recorded and reported and did not properly manage fund balance. The Treasurer did not maintain adequate accounting … The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of expenditures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Charter School of Educational Excellence – Information Technology (2023M-174)
… of six tested users of the cloud-based application used for School operations stored sensitive student data without … to employees. Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Human Resource Practices
… not useful, of poor quality, or otherwise inadequate by the supervisors. SUNY System Administration continued to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… (MCOs) a monthly premium for each enrolled recipient, and the MCOs pay health care providers for services rendered. … claims (called encounters) to report to DOH about each medical service provided to recipients. The Medicaid Drug Rebate Program (MDRP) reduces state and federal expenditures for Medicaid prescription drugs. The …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followOpinion 88-22
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … the facilities must be constructed and maintained wholly at the expense of the district (Town Law, §§190, 202, 202-a). … only the residents of the town, is not used by the public at large, is operated and maintained with town funds only, …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Comptroller DiNapoli Releases Municipal Audits
… among the users of the system, district officials could bill users more equitably if they serviced the water meters. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases January State Cash Report
… economic conditions that we are watching closely, but for now our financial position remains strong.” Year-to-date … billion were $4.4 billion, or 7.5 percent, over last year for the same period. Tax receipts were $547.2 million over … totaling over $8 billion received since April 2014. For a detailed breakdown, go to …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-january-state-cash-reportXV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all payments can be properly processed by the end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsComptroller DiNapoli Releases School Audits
… in encumbrances and improperly reserving $7.7 million for debt service. Eastport-South Manor Central School … also found officials did not have written agreements for four professional service providers who were paid … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0