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Town of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
… action. Appendix B includes our comments on issues raised in the Corporation’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
… approved by anyone other than the employee initiating the charge. Financial system user access was not properly …
https://www.osc.ny.gov/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … sentence represents the first time a public official in New York surrendered her pension as a penalty for corruption … which included the renovation of a church into the new town hall and food pantry. The board did not develop or …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time … OFFICERS AND EMPLOYEES -- Removal (of deputy highway superintendent appointed by town board) SUPERINTENDENT OF HIGHWAYS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Comptroller DiNapoli Releases State Audits
… have been turned over to the State Comptroller’s Office of Unclaimed Funds and that individual troops did not always …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 91-43
… us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Comptroller DiNapoli Releases Municipal Audits
… employee IT security duties, provide guidance for using portable devices or require monitoring of networked water …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 98-17
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … "public entity" to defend and indemnify public "employees" in any civil action arising out of an act or omission which …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… certain highway fund budget items each year. The Town does not have comprehensive policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Property Tax Credits
… homeowner’s primary residence. The qualifications for these credits vary between programs. Further, each … and returned 15,313 questionable or inappropriate credits for $5,779,567 due to calculations errors, deceased … and/or establish controls to ensure credits sent to OSC for approval are appropriate . Continue to work with local …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… BlueCross BlueShield’s (Empire’s) payments to Arden Hill Hospital (Arden Hill) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if Empire BlueCross BlueShield's (Empire's) payments to State … Brook. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active … Insurance Program/Department of Civil Service: Empire BlueCross BlueShield - Payments for Selected Items to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is … inventories. The Board did not establish written policies and procedures for cash receipts for the senior center or the … did not review the Receiver of Taxes’ bank reconciliations and the Receiver had accumulated approximately $66,000 in …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Java – Tax Collection Remittance (P1-24-21)
… all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector did not remit …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 95-32
… Law to, inter alia , prescribe uniform procedures for securing deposits and investments of public funds by … of deposit be secured in the same manner as provided for securing deposits in section 10(3) (see also Banking Law, … is being pledged by the bank or trust company as security for the deposits or investments, together with agreed upon …
https://www.osc.ny.gov/legal-opinions/opinion-95-32State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … and financial software access controls were adequate to protect district IT systems and data from unauthorized … District – Financial Condition Management (Lewis County) While the board and district officials made some progress in …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an … to better protect the health and well-being of nursing home residents across the state,” DiNapoli said. “DOH is not …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violations