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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Colchester , Town of Greene , Town of Kortright , … P DiNapoli today announced his office completed audits of Town of Colchester Town of Greene Town of Kortright City of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2005-3
… fundamental principle of law that school districts possess only those powers expressly delegated by statute or … “municipal corporation” as used in section 72-j includes “only a county, town, city and village” (General Municipal Law … not apply here for several reasons. Section 1726 applies only to the placement or erection of a building, not to the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, the clerk of the Town of Alexander, … T Finnell and the New York State Police announced the arrest of Shannon Tiede the clerk of the Town of Alexander …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and … records off site, making the information unavailable for public inspection during reasonable times as required by law. … a purchase order be approved prior to making all purchases in excess of $800 that are not subject to bidding …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsInfrastructure Inspection and Maintenance
… procedures ensure that all high and intermediateimportance str …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… the head of each covered agency to certify compliance with the Act by April 30 of each year by submitting a … within their units. Separate the duties associated with the internal control and internal audit functions, …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… standards of quality and professional practice, but covers only essential services (not comprehensive). For the fiscal …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… ID. The contracting agency must notify the vendor when reassigning a contract to another agency or department. Where a reassigned … against the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Supplemental Maternity Capitation Payments to managed care organizations. The audit covered the period from August … Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careState Comptroller DiNapoli Releases Municipal Audits
… herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed … of approximately $560,000 from the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… fund reserves totaling approximately $1.7 million were not supported by a plan or other documentation validating the … list disclosed that five of them valued at $6,000 were still in use at the District. Key Recommendations Identify …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsRiverhead Charter School – Debit Cards (2017M-254)
… Although the School is exempt from paying sales tax on purchases, the Executive Director and Director of Finance repeatedly paid sales tax on debit card purchases. Key Recommendations If the Board … of the purchases allowed and provides guidance on the documentation required to support purchases. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254EDSS - Release Notes
… (December 19, 2017) New Features EDSS now accepts Contract Reporter Exemption Requests (CRERs) for review and approval …
https://www.osc.ny.gov/state-agencies/contracts/edss-release-notesTravel Card Transactions
… was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development … provide the information necessary to reconcile the travel card bill and dispute potentially fraudulent charges. When …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsState Comptroller DiNapoli Releases Municipal & School Audits
… of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the … financial operations of the village with no oversight. As a result of the Comptroller’s audit and subsequent … needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over District financial … by real property taxes. Key Findings The Board failed to properly establish internal controls or provide adequate … activities. The District has not employed an IPA to audit the District’s finances or LOSAP as required by law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Divorce – State University Police Plan
… you and your ex-spouse when the marriage ends. If you divorce, your retirement benefits could be affected in any of … if you use it. We will also need a certified copy of your divorce decree. If you are divorced, it is especially … The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or …
https://www.osc.ny.gov/retirement/publications/1823/divorce