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Opinion 89-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, … A fire district may change the office of fire district treasurer from an elective to an appointive office pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Government-Wide Financial Data – 2023 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… Agency's budget by 31 percent and roll back protections for clean air and water, this action would decimate 40 years … the agreement. Such commitments are important to protect all Americans and our economy from the worst impacts of … so they can be sustainably profitable and advocate for smart environmental regulation. For businesses and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Releases February State Cash Report
… the Executive Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, … DiNapoli said. Through 11 months of the fiscal year, All Funds receipts totaled nearly $136.6 billion, a decline … $3.6 billion, or 2.8 percent higher, than last year for the same period. Significant increases include spending …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportComptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Windows Domain Administration and Management
… a year to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the … mandatory minimum information security requirements for all State entities. The Security Policy defines a framework …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementTown of Parma – Financial Management and Information Technology (2012M-96)
… of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … fund budget for three of the last five fiscal years, all the while knowing that the TOV highway fund had a deficit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… $1.4 billion, up $530 million from May of last year. “For the second straight month, local sales tax collections … of New York City also saw year-over-year collections for May grow by double digits, ranging from 17.6 percent in … in those months upward or downward accordingly. In all other months, including May, the payments are based on …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… may be available to the body or official responsible for auditing claims: If original documentation (such as … amount, correct any mistakes and only approve the claim for the corrected amount. If the original invoice does not … the vendor on itemization requirements. If the claim is for travel or conference expenses and the traveler cannot …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … “If leaders in Washington cannot reach agreement on help for state and local governments this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearVillage of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. … data and supporting source documentation. Authorize all interfund advances and should ensure that they are …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… the Program The Gaming Commission (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: … and tribe/nation compacts and collect the costs for these oversight activities (also known as regulatory or …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followComptroller DiNapoli Releases School District Audits
… officials did not provide IT security awareness training for individuals who used the district’s IT assets. In … County) District officials did not properly account for Niagara Power Coalition revenues. Auditors found that … County) District officials did not seek competition for seven professional service providers who were paid …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsCyber Incident Response Team
… is to provide leadership, coordination, and support for efforts to prevent, protect against, prepare for, respond to, and recover from terrorism and other … agencies, local governments, and public authorities. (For the purposes of this report, we consider non-Executive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamDepartment of Transportation Bulletin No. DOT-39
… for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s Paycheck/Advice The Earnings Code SHL and the amount paid will be displayed on Payroll Register. The Earnings Description Shift LSP and … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding taxes may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… The Empire Plan is the primary health benefits plan for NYSHIP, serving 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period from January 1, 2014 through December 31, … 31, 2018. We found CVS Health did not collect and remit all rebate revenue that it invoiced to drug manufacturers for …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, … and enrollment information to the Medicaid claims payment system, and if it did not, determine the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthState Agencies Bulletin No. 2216
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and the Civil … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceComptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0