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Comptroller DiNapoli Releases Municipal Audits
… and Board Oversight (Schoharie County) The board failed to implement proper internal controls and the former … (YCIDA) – Receipts and Disbursements Auditors did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-4
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … termination pay) -- Termination Pay (installment payments) CIVIL SERVICE LAW, §201(4); RETIREMENT AND SOCIAL SECURITY … receive post-separation cash payments of $400 per month for 120 months. You ask, in light of the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4Hinsdale Central School District – Extra-Classroom Activities (2017M-244)
… were properly authorized, supported and recorded for the period July 1, 2015 through August 9, 2017. … extra-classroom activity funds, which are operated by and for the students, totaled approximately $66,000 in the … 2016-17 fiscal year. General fund budgeted appropriations for the same year totaled approximately $9.7 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/hinsdale-central-school-district-extra-classroom-activities-2017m-244Kent Fire District No. 1 - Financial Operations (2019M-37)
… Key Findings The Board’s budgets were incomplete and inaccurate. Also, appropriations were overestimated and transfers to reserves were not budgeted. The Board was … documentation of four required permissive referendums and legal notices. The Board did not adopt a reserve policy. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Opinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10State Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… year and $21.8 million above the latest projections; All Funds receipts totaled $131.6 billion through February, $1.2 … month $40.8 million higher than current projections; All Funds spending of $122 billion through February was $147.2 … focuses primarily on the General Fund and All Governmental Funds. The General Fund is the major operating fund of the …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …
https://www.osc.ny.gov/legal-opinions/opinion-91-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental … which are also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is a … $4,019,329 was paid under both the Medical/Surgical and Prescription Drug Programs; $1,194,719 was paid in excess of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsFacility Planning Bureau Project Review (Follow-Up)
… The State Education Department (Department) is responsible for the administration and enforcement of the New York State Uniform Fire Prevention and Building Code (Code) for all district construction projects, exclusive of New York … storage buildings/sheds, press boxes, and concession stands. The Department ensures all planned projects comply …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… whether the costs reported by League Treatment Center (LTC) on its Consolidated Fiscal Reports (CFR) were … The audit focused primarily on expenses claimed on LTC’s CFR for the fiscal year ended June 30, 2015 and certain … two fiscal years ended June 30, 2014. About the Program LTC is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School District Audits
… audits have been issued. Albany Community Charter School – Resident Tuition Billing (Albany County) Auditors found that … IT control weaknesses were communicated confidentially to district officials. Lowville Academy and Central School … were paid $740,600 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… goals of the ambitious Climate Leadership and Community Protection Act,” DiNapoli said. “ORES needs to increase transparency … help the state meet the Climate Leadership and Community Protection Act’s (Climate Act) goals and timelines. The …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: 16 School Districts Designated in Fiscal Stress
… by school districts (excluding New York City and the Big Four) increased from $15.1 billion in SY 2021-22, to … release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressJune 2002: GASB Statement 34
… This project culminated in June 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - … and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus on … information (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending on …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Opinion 2000-17
… becomes effective, the town board shall require the town engineer, or an engineer employed for that purpose, to prepare and file with …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17EDSS - Procurement Contract / Amendment Help
… What information is required to create a new Procurement Contract / Amendment? The Procurement Contract / Amendment will need to be created in the State Financial System (SFS) first. … In EDSS, you can search by the Audit ID or PeopleSoft ID to locate the Procurement Contract / Amendment. EDSS will …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-helpOversight of the Title Insurance Industry
… Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the … About the Program DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance protects the property owner and …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… allegedly pocketing $5,300 in village fees, including the "weekend loans" she took and repaid with a friend’s check on … allegedly pocketing $5300 in village fees including the weekend loans …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… Inc., Zillow Group Inc., Paramount Global, and Zoom Video Communications Inc. , agreed to publicly report …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companies