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Nassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts equal to or greater than $50,000 for the period …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192The Ex-spouse’s Payments – Divorce and Your Benefits
… we calculate their distribution. Payments will not be retroactive to the date NYSLRS accepted the DRO. If an ex-spouse is entitled to a retroactive distribution, the DRO must clearly state that … taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the prior calendar year. An …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsBroome County – Financial Condition (2013M-224)
… our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. … serves as the Chair. The County’s budgeted expenditures for fiscal year 2013 included amounts totaling approximately $247.7 million for the general fund, $9.6 million for the County road fund, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … 1, 2011, to September 30, 2012. Background The Village of Upper Brookville is located in Oyster Bay in Nassau …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… when he toured the Gov. George Clinton Elementary School garden in Poughkeepsie. “Interest in farm-to-school … Dr. Nicolé Williams, superintendent of the Poughkeepsie City School District. "The Poughkeepsie Farm-to-School … to information and local support on how to start a school garden, and in-school taste testing of healthy fruits and …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationFar Rockaway Pre-School Provider "Investor" Pleads Guilty in Theft of Education Funds Intended for Special Needs Students
… for special needs preschoolers was instead used by Daniel Laniado to buy diamonds and stock his private … The District Attorney identified the defendant as Daniel Laniado, 44, of Brooklyn. Laniado appeared yesterday …
https://www.osc.ny.gov/press/releases/2017/04/far-rockaway-pre-school-provider-investor-pleads-guilty-theft-education-funds-intended-special-needsOpinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at conferences); (for tuition expenses …
https://www.osc.ny.gov/legal-opinions/opinion-96-17State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Livingston County) The board did not adopt policies for password management, protection of personal, private and … occurred because officials did not develop procedures for processing separation. In addition, the claims auditor …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Contract and Payment Actions in March
… Office of Parks Recreation & Historic Preservation $1.6 million with Barrett Paving Materials Inc. for a new … Grace Industries LLC for asphalt repaving on the Cross Bronx Expressway in Bronx County. $15 million for tree work, … design and construction of the Hudson River Line Positive Train Control System. $1.2 million to Granite Construction …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchState Contract and Payment Actions in July
… Office of the State Comptroller approved 1,308 contracts for state agencies and public authorities valued at $6.5 … payments valued at more than $37.7 million, primarily for mistakes, insufficient support for charges, and improper payments. Information on these …
https://www.osc.ny.gov/press/releases/2020/08/state-contract-and-payment-actions-julyNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… telehealth utilization in New York followed the national trend: CMS reported a 2,745 percent increase in telehealth …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… conduct of such hearings. §317.2 Notice of hearings (a) After receipt of a timely written demand for a hearing and … dismissal of the application for failure to prosecute. (b) After an initial hearing is held, failure to appear without … system’s case, the hearing proceeding will be closed. (c) After all parties have rested, and received a copy of the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsDiNapoli: MTA Financial Outlook in Precarious Balance
… needs to address before emergency federal funds dry up in 2025. After that, the MTA faces enormous budget shortfalls … in 2023, $2.8 billion in 2024 and $3.3 billion in 2025) predominantly through the use of $10.5 billion in … by an average of 4.2%, higher than projected inflation. In 2025, when federal aid runs out, the MTA plans to balance its …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balanceOpinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is … excluded and retired debt issued since January 1, 1928 for such purpose, does not exceed $10,000,000 in the case of … in the case of Syracuse. This is in reply to your request for our opinion as to the application of article 8, §6 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Comptroller DiNapoli Releases State Audits
… 260,000 improper payments (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a … and improper Medicaid payments continue to be paid for people enrolled in the Medicare buy-in program. … Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsArea #8 – Online Banking – Information Technology Governance
… to input their username and password, which are collected for malicious use. A key logger collects login information, … is most effective against cyberattacks. A best practice for protecting IT systems, information and local government … in place to help safeguard against online banking fraud. For example, officials should establish written policies and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingSchenectady County – Investment Program (2025M-5)
… audit period, the County maintained an average available for investment balance of $134.9 million among three bank … a comprehensive investment program with written procedures for the investment of County funds and did not prepare … otherwise monitor investments to estimate funds available for investment. The County maintained most of its …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5