Search
State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Town of DeWitt – Planning and Zoning, and Recreation Departments’ Collections (Onondaga … Town officials did not effectively manage the planning and zoning, and recreation departments’ cash collections. As a … received were deposited. Of the 40 planning and zoning department fees reviewed totaling $73,732, 18 were not …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-17
… judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You … subdivisions (1) and (3) of section 3651 required voter approval to establish and expend moneys from any … may establish a tax certiorari reserve fund without voter approval, provided, however, that the moneys held in …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Comptroller DiNapoli Releases Audits
… by Medicare (2016-S-73) The audit identified $20.1 million in Medicaid payments made by DOH for therapy services and … Department of Health: Improper Medicaid Payments to a Transportation Provider (Follow-Up) (2019-F-28) An audit issued in September 2018 found that a transportation provider did …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsCase Management (Follow-Up)
… ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … totaling over $48 million. As of City fiscal year 2025, case management providers are reimbursed based on a … According to DFTA officials, as of February 2025, there were 338 people on the case management and 475 on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followState Agencies Bulletin No. 1964
… bulletin is superseded by Payroll Bulletin 2369 Purpose The purpose of this bulletin is to notify agencies of a new … the Payroll Check Notification Report. Note : This process does not replace the AC 3197 , Direct Deposit Delete/Reversal … AC230 to the Payroll Reversal and Exchange mailbox when submitting the stop payment request. If the AC230 is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… five counties monitored the eligibility of jail inmates for welfare payments, and by a combination of potential fraud … insurance programs are supposed to provide a safety net for society’s poor and unemployed to help them make ends … determines applicant eligibility, and is responsible for monitoring their continuing eligibility. The DSS …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Report Highlights Regional Education Trends
… in New York City and the rest of the state, the city was not included in this review. While the report shows trends …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… System; and Confirms actions are taken to address old active violations. The response from DOH officials is …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsState Comptroller DiNapoli Releases Municipal & School Audits
… and for firefighting by as much as $131,000. Employee retirement costs are likely underestimated by as much as …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 95-7
… Town Law, §§ 202, 231; see Belinson v Sewer District No. 16 , 65 AD2d 912, 410 NYS2d 469; see also Opn No. 74-780, …
https://www.osc.ny.gov/legal-opinions/opinion-95-7XII.4.E Electronic Invoicing – XII. Expenditures
… Preparation: Vendors enrolled in eInvoicing through the New York State Vendor Self Service Portal can submit electronic … that the voucher will be routed through the Business Unit’s approval workflow. The Voucher Source for vouchers created …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 98-9
… established an ambulance district and contracted with a not-for-profit ambulance company to provide services within … and that the person or entity providing the service may not itself impose any fee upon persons receiving the services … Town of Brookhaven 1 To the extent a town board has not fixed a schedule of fees or charges to offset the costs …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Opinion 2005-7
… LAW §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of section 99-t of the General Municipal … outside the district pursuant to Town Law §198(3)(b), so long as the use will not reduce the water supply so that it …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Opinion 91-7
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer …
https://www.osc.ny.gov/legal-opinions/opinion-91-7DiNapoli: The South Bronx Sees Economic Growth Despite Pandemic Challenges
… 3.4%, and more people move to the area from 2011 to 2021. According to most economic indicators, the area’s … and follows the Comptroller’s Bronx reports from June 2021 and July 2018 . Reports The South Bronx: An Economic …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-south-bronx-sees-economic-growth-despite-pandemic-challengesSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key … Recommendations Ensure all College employees responsible for cash collections deposit receipts timely and according to …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedWestchester County Department of Social Services - Contract Monitoring (2018M-35)
… to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For … before authorizing payments. Include clear provisions in service agreements detailing required performance measures …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Canton Central School District - Claims Audit Process (2018M-186)
… approved prior to payment. Key Findings The claims auditor did not review the detailed, supporting documentation for all … and thorough audit of the claims. The claims auditor did not audit and approve any of the 38 scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Palmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … The Palmyra-Macedon Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mPlattekill Library – Budgeting Practices (2017M-95)
… revenue and expenditure projections were reasonable for the period January 1, 2016 through February 16, 2017. … seven-member Board of Trustees. Budgeted appropriations for 2017 total $446,257. Key Findings The Board consistently … Develop and adopt budgets that include realistic estimates for revenues and expenditures based on all information …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95