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Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the … government, when considering which system of collection to use, should also consult with its legal counsel, as … collection should periodically evaluate these services to see if opportunities for cost savings exist. There are a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and … TPC) [pdf] . Purpose of Audit The purpose of our audit was to determine whether FFI tax money was spent in accordance … The insurer will collect and remit the tax money generally to NYS Department of Financial Services (DFS) which …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up) (2017-F-2) An initial … issues with medical records provided by a physician to support his Medicaid claims. There was insufficient … (OMIG) was actively investigating the doctor. According to OMIG officials, steps will be taken to implement each of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsOpinion 92-53
… within the county, the State Comptroller is not required to approve a distribution formula adopted by the county. You … (i.e., 1 1/2%) of the sales tax within the city pursuant to Tax Law, §1224(b). Therefore, the county is required, by Tax Law, §1262(d), to distribute one-half (i.e., 1 1/2%) of its sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-53State Agencies Bulletin No. 572
… Pay Period 9L/10C (Institution). Background In response to a request from the NYS Payroll Users Group, OSC has … will document any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new … report will provide timely notification of OSC corrections to agencies, provide better internal controls, ensure data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a … benefits from the New York State and Local Employees Retirement System, payable to her deceased uncle, David Wynn. … Crimes Bureau is led by Bureau Chief Gary T. Fishman. The Division of Criminal Justice is led by Executive Deputy …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… General Eric T. Schneiderman today announced the unsealing of an indictment charging John H. Eydeler III, 66, a resident … payments from the New York State and Local Employees Retirement System intended for his deceased mother, Dorothy … investigation was conducted by the Comptroller’s Division of Investigations, working with the New York State …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 99-1
… assets be held in trust); (provision of death benefits to volunteer firefighters who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), … volunteer firefighter who has a nonforfeitable right to service award. You ask whether the assets of a service …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2DiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… own personal bank account,” DiNapoli said. “My thanks to Allegany County District Attorney Slep and the State Police for partnering with my office to make sure that those who engage in public corruption are found out and brought to justice.” From 2016 to 2020, Ronda Kish allegedly stole …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… to the Town and County in a timely manner. Tax collection money was not properly secured in the Clerk’s office and … to provide adequate internal controls to ensure that tax money collected is recorded and deposited in an accurate and … Follow up with their bonding company and/or recoup the lost tax payment from the Receiver of Taxes. Perform bank …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Agencies Bulletin No. 818
… Report) Background Verifying and maintaining up-to-date Social Security information in PayServ ensures … OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA … the NPAY752 Control-D Report. Send a notification letter to affected employees. The sample letter can be used as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … When unneeded appropriated fund balance is added back to unrestricted fund balance, unrestricted fund balance … The board did not adopt an adequate ECA policy to provide comprehensive guidance for district officials and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… totaling $22,100 did not have original receipts attached to the monthly statement. In July 2019, Richard A. Lobur, a fire department member, admitted to taking almost $40,000 in grant money to use for personal expenses, pay off credit card debt and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsTaxable Travel
… 2016. These included expenses for rental vehicles and fuel to conduct rent inspections throughout the New York … metropolitan area. The objective of our examination was to determine whether (i) the expenses were incurred for … were within 35 miles of his official station. According to the State Travel Manual, the employee was not in travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided … of Johnson City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the … of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… court on August 1. “Ms. Hamilton exploited her position to take advantage of the fire company and her community for … said DiNapoli. “It’s unfortunate that our staff continues to uncover these types of cases, but the public can be sure that we will work diligently to expose public corruption and partner with law enforcement …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, … hold up its end of the bargain and identify how it’s going to save $100 million this year, and more than $400 million annually to stay afloat and avoid impacts to services in the future. …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Federal agencies establish and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter authorizations to increase or decrease the available balance of its ASAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221