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DiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for … embezzling $117,000 after an audit found she manipulated court accounting records and pocketed cash receipts, … the first degree, a class E felony. “On the surface, the court’s records appeared to have been well kept and the books …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… a call for assistance to a fire protection district is a charge against and paid by the fire protection district. However, the "home area" is responsible for Volunteer Firefighters' Benefit Law coverage under those circumstances. This is in reply to your inquiries concerning the relationship …
https://www.osc.ny.gov/legal-opinions/opinion-89-15DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… Smith, 49, was arraigned before U.S. Magistrate Judge Justin S. Anand. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsControls Over and Revenues From .nyc Generic Top-Level Domains
… (DoITT) has collected all the revenues due from the .nyc generic top-level domain program, and whether the … a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, maintain, and market the .nyc gTLD program. New York City’s contract with the vendor …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… under Medicare, oxygen equipment rentals are subject to a 36-month limit. Key Findings We identified overpayments … the Department had adopted a similar policy to Medicare’s 36-month cap on oxygen equipment rental payments. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsDiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s economy, supporting nearly 3.9 million jobs … Thomas P. DiNapoli. “Small businesses help drive New York’s economy,” DiNapoli said. “From neighborhood coffee … in annual payrolls. These businesses are critical to New York’s economy and integral to the fabric of life in the …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkCOVID-19 Pandemic Drove Record Medicaid Enrollment in 2021
… A record number of New Yorkers relied on Medicaid for health care in 2021, with monthly enrollment exceeding 7 million for the first time, according to a new report by New York State Comptroller … A record number of New Yorkers relied on Medicaid for health care in 2021 with monthly enrollment exceeding …
https://www.osc.ny.gov/press/releases/2021/12/covid-19-pandemic-drove-record-medicaid-enrollment-2021State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… is evidence of why it is important to remain laser focused on growing the city’s economy and providing basic city … transparent about a number of budgetary risks raised by my office, a prudent action that more fully reflects the … uncertainty. The city’s reserves remain well below peers on a share of spending basis. “My office is analyzing the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-updateOpinion 88-9
… Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- Property (procedure for acquisition of real property by district governed by separate board) TOWN LAW, §§202-b, … delegate to a separate board of commissioners of a water district governed by article 13 of the Town Law the authority …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 89-10
… advances to employees to cover travel expenses incurred in connection with conventions, conferences or schools attended … and lodging and all necessary tuition fees incurred in connection with attendance at a conference shall be a charge … advances to employees to cover travel expenses incurred in connection with conventions conferences or schools attended …
https://www.osc.ny.gov/legal-opinions/opinion-89-10Opinion 88-22
… the opinion. SEWER DISTRICTS -- Construction (inclusion of park facilities as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS … of fees) TOWN LAW, §§198, 202: The cost of construction of park facilities undertaken solely for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Comptroller DiNapoli Releases Municipal Audits
… Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … accruals were not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library … of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0Opinion 95-22
… certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … certain exercise equipment to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22XI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract award to contract closeout, any … The management of contractual agreements is a critical aspect of government contracting and ensuring the prudent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfEnhanced Reporting – Enhanced Reporting
… A complete guide to enhanced reporting It explains all the important features that you use …
https://www.osc.ny.gov/retirement/employers/enhanced-reportingOpinion 90-29
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … §213; CRIMINAL PROCEDURE LAW, §420.10: All undisbursed restitution payments, as defined by statute, regardless of …
https://www.osc.ny.gov/legal-opinions/opinion-90-29State Comptroller DiNapoli Releases Municipal Audits
… clerk-treasurer receives vendor invoices from a department head or by mail and prepares claim packets. Each board member …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfInternal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdf