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Albany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… New York State Comptroller Thomas P. DiNapoli issued a … 26 years as president, but for all public employees in New York, from the village hall to the classroom to the state … Danny made a profound difference in the lives of countless New Yorkers.” … New York State Comptroller Thomas P DiNapoli issued a …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueState Agencies Bulletin No. 2207
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveOpinion 2004-9
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … programs pursuant to agreements under Public Health Law) GENERAL MUNICIPAL LAW §103(8); PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9State Agencies Bulletin No. 1277
… as Overtime (OTA and OTK) and Lost Time (LT1), resulting from payment of the Lifeguard General Salary Increases. If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared economically for the … Key Findings The District is serving nutritious meals to its students and the meals are prepared economically. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mMedicaid 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) … February 28, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthXVI.4.A Cash and Investments – XVI. Financial Reporting
… immediate payments; sole custody funds administered by the Department of Taxation and Finance; and funds of the Division … disclosures of risk exposure arising from the State’s cash and investment activities. The following is a list of … fixed-income securities, but excluding obligations of the U.S. Government or those guaranteed by the U.S. Government, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAmagansett Union Free School District – Financial Condition (2014M-91)
… districts. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $10.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91State Comptroller DiNapoli Releases Municipal Audits
… due to the vendor’s use of the higher year-end Consumer Price Index rate instead of the monthly CPI rate. Six claims … appropriate, accurate and approved. Village of Argyle – Water Billings and Collections (Washington County) Officials did not provide adequate oversight of water billing and collections. As a result, delinquent …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsXI.12.B Contract Assignments – XI. Procurement and Contract Management
… organization. Agency contract managers should be aware of all transfers under a contract and that their consent is … or other legal responsibility relating to the contract. All contract assignments require a vendor responsibility … the following elements: The Transferor must transfer all rights and responsibilities to the Transferee and the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOpinion 88-19
… as a creature and instrumentality of the State, has no standing to maintain an action or proceeding against the … or one of its agencies. Accordingly, the town may not have standing to maintain any action or proceeding which is … no opinion as to whether the town would possess adequate standing to maintain the action described in your inquiry. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county … cities, towns and villages in the county in accordance with Tax Law, §1262(d) (see 1983 Opn No. 83-187, supra ; see …
https://www.osc.ny.gov/legal-opinions/opinion-95-3City of Olean – Budget Review (B18-1-1)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Akron Fire Department – Financial … that 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Office of General … intangible assets. To improve management of these assets, the state established the Statewide Financial System Asset Management Module (SFS … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsOrleans County – Department of Social Services (2012M-222)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Town of Lebanon – Justice Court (2013M-247)
… adequate books and records, including an acceptable numbering system for receipts; record all receipts received …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247East Hampton Housing Authority – Board Oversight (2017M-33)
… which was created in 1983 to create and perpetuate affordable housing opportunities for qualified individuals, manages 93 housing units located on three properties in the Town and purchased a … will be built. Operating expenditures for the Authority's affordable housing program totaled $745,802 in 2015. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Elba Central School District – Financial Condition (2013M-240)
… audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The … elected members. The District’s budgeted appropriations for the 2013-14 fiscal year totaled $9.7 million. Key … to exceed statutory limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240