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Cayuga County – Court and Trust Funds (2024-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Steuben County – Court and Trust Funds (2024-C&T-4)
… Security interest in property filed to ensure payment for contracted services rendered on the property 2 When the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Medicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … warranted follow-up. About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH’s … had not yet resolved the program status of the remaining provider. Key Recommendations We made 10 recommendations to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024DiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… An audit of the Tonawanda Housing Authority (THA) has revealed inappropriate computer … and applicant treatment, and high vacancy rates in public housing, according to New York State Comptroller Thomas P. … An audit of the Tonawanda Housing Authority THA has revealed inappropriate computer …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityGenesee County – Court and Trust Funds (2024-C&T-7)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through November … Chief Court Clerk should ensure that complete court and trust registers are maintained. 1 Security interest in … controls to safeguard and account for court and trust funds for the period January 1 2021 through November 21 …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3State Contract and Payment Actions in June
… Addiction Treatment Center. $3 million with Opad Media Solutions LLC for problem gambling media buying services. $1 … Computer Technology Services Inc., $1.4 million to I-Link Solutions Inc., $1.4 million to Panha Solutions Inc., $1 million to Sligo Software Solutions Inc., …
https://www.osc.ny.gov/press/releases/2024/08/state-contract-and-payment-actions-juneDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … DiNapoli. While DOH has made progress to improve maternal health, federal and state health data shows pregnancy-related … The New York State Department of Health DOH needs to do more to ensure maternal deaths and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … relied on significant amounts of appropriated fund balance to finance operations. As a result, for the 2011-12 and … resulting in district officials not having sufficient cash to pay district bills and other obligations when due. Sidney …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… for venture capital (VC) funding in the United States, with $28.5 billion in investments, or 13.3% of the national … been fueled by investment in artificial intelligence (AI), with that sector’s share of total investment nationwide … In the first half of 2025, the share jumped to 57.8%, with more than $94 billion invested in software companies. …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 90-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … is still required to pay a police officer injured in the line of duty his or her full salary or wages pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-90-55Pine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… care. $1.3 million was paid for managed care newborn birth and maternity claims that contained inaccurate information, such as low newborn birth weight, which caused increased payments. $222,220 was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Opinion 90-36
… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is …
https://www.osc.ny.gov/legal-opinions/opinion-90-36State Agencies Bulletin No. 2318
… checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. … due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for any reason are … Direct Deposit Returns OSC will continue to receive and process direct deposit returns from financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsComptroller DiNapoli Releases School Audits
… , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … has been hampered by a lack of information. Sullivan West Central School District – Financial Condition (Sullivan … OwegoApalachin Central School District and the Sullivan West Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 … everything from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, they represent a significant … District officials did not properly record and account for all of the Districts capital assets As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Chenango County – Court and Trust Funds (2025-C&T-2)
… controls to account for and safeguard these funds. Key Finding The Treasurer’s court and trust ledger did not … payment. Date and amount of each payment and to whom paid. Key Recommendation The Treasurer should ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2