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Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … and village-owned bridges. Key Findings The County does not track all maintenance and repairs by bridge, unless the … replaced or rehabilitated. While the County does not have a written plan in place, it has implemented practices …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Resources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOpinion 2000-16
… 93 NY2d 883, 689 NYS2d 426 [employee health and retirement benefits]; In re Tefft's Will , n.o.r., 130 NYS 2d …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… P. DiNapoli announced. “This was a shameful crime of someone sworn to protect the public,” DiNapoli said. “It is … to sign them. He deposited the checks, laundered the money through his wife's account and submitted fake bills to … before payment of all bills, credit card charges, and other disbursements; Monthly audits of bank statements; …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftCity of Yonkers – Budget Review (B18-6-6)
… Yonkers Public School District’s budget request is $604.8 million for appropriations. The District has appropriated … Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … additional debt and interest costs by bonding the cost of tax certiorari claims instead of financing them through the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… and two were not implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit … report to provide information on any actions planned to address the unresolved issues discussed in this follow-up. … …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noState Comptroller DiNapoli Releases Municipal Audits
… in the town’s adopted budget for the 2021 fiscal year are not reasonable. Auditors’ review took into consideration … They determined the general and highway fund revenues are potentially overestimated by $25,000. In addition, highway fund appropriations are underestimated by at least $17,900. The general fund’s …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 million … various bond acts and refund certain outstanding State of New York General Obligation bonds to reduce future debt …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsState Comptroller DiNapoli Releases Municipal Audits
… were issued. Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193) … support efforts were made to obtain the best price. None of the 10 professional service providers reviewed with … totaling $250,200 were evaluated every three years. Town of Freedom – Financial Management (Cattaraugus County) The …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension payments to pay for ride share services, food deliveries and housing … home. The New York State and Local Retirement System did not learn about her death until July of 2021. Six pension …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsDiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… when it comes to their finances. If sales tax collections are entering a period of slower year-over-year growth, then …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022City of Troy – Budget Review (B22-5-7)
… projections in the City’s proposed budget for the 2023 fiscal year are reasonable. Background The City of Troy, … Key Findings Based on the results of our review of the 2023 proposed budget, we identified certain revenue and … Town of Waterford that, if the City realizes revenues in 2023 similar to 2021 and 2022, could be overestimated by …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7DiNapoli Releases Guide to Federal Funding in New York
… “Actions taken in Washington to cut health care, food assistance, infrastructure and other critical programs will … for programs like Medicaid, Social Security, housing assistance, and the Supplemental Nutrition Program for Women, … billion in federal dollars in state fiscal year (SFY) 2025, representing more than 38% of the $249 billion in …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-yorkMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… Medicaid managed care premiums were paid on behalf of recipients with duplicate Client Identification Numbers. … Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services through …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… audit examined compliance with state regulations in six counties – Cortland, Erie, Montgomery, Otsego, Suffolk and … to each individual county, visit: http://www.osc.state.ny.us/localgov/audits/swr/2016/ignitioninterlock/global.htm … Driving While Intoxicated , or go to: http://www.osc.state.ny.us/press/releases/oct15/100815.htm For access to state and …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededArea #7 – Access Controls – Information Technology Governance
… containing employee names and Social Security numbers. The first step in implementing adequate access controls is determining what level and type of protection is … should only have access to the folders they need, which would most likely not include the personnel …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Comptroller DiNapoli Releases Municipal & School Audits
… staff did not have sufficient documented guidance or plans to follow after an unexpected IT disruption or disaster. As a … In August 2023, the former court clerk pleaded guilty to grand larceny in the second degree, corrupting the … In October 2023, the former court clerk was sentenced to serve six months in jail and pay more than $59,000 in …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2170
… Purpose: The purpose of this bulletin is to provide agencies with the 2023 calendar year-end … Meal Allowances: The IRS requires employers to report and withhold income and employment taxes from meal allowances for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursementsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… or services being paid. Process and Document Preparation: Online Business Units Business Units should use the … the invoice. For example, if a Business Unit is purchasing 10 Pens and 10 Pencils, the Business Unit must not detail the items …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fields