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Village of Keeseville – Financial Condition (2013M-192)
… source documentation. Authorize all interfund advances and should ensure that they are properly recorded in the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections ( 2019-S-8 … (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing three types of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for the period January 1, 2010, to January 20, 2012. Background …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Medicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment information to the Medicaid claims payment system, and if it did not, determine the corresponding Medicaid … health plan marketplace properly sent accurate complete and timely Medicaid eligibility and enrollment information to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthDiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Local sales tax collections in May increased by 57.8 percent over the same month in 2020, the highest one month increase in recent history, State Comptroller Thomas P. DiNapoli … Local sales tax collections in May increased by 578 percent over the same month in 2020 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on … by the amount of ineligible expenses. If the claim is a duplicate or has been partially paid before, reject the … case of reimbursement to officers and employees in travel status, are not actual or necessary expenses. The course of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… State tax receipts in November were higher than expected by the Division of the … year were $3 billion lower than last year, according to the monthly State Cash Report released by New York State … action in the new year.” Personal income tax receipts in November were $105.4 million, or 4.3 percent, above 2019, …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported on the Consolidated Fiscal Reports CFRs of the Institutes of Applied Human Dynamics were calculated properly document
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualOpinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may require multiple signatures for all, … two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Fire Safety (2015-MS-1)
… Poughkeepsie [pdf] , Rome [pdf] , Saratoga Springs [pdf] , and White Plains [pdf] , and the Villages of Hempstead [pdf] , Lindenhurst [pdf] and … government officials’ use of municipal resources resulted in an effective enforcement of the Fire Code (i.e., fire …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Opinion 89-43
… office of fire district treasurer may be abolished and replaced by an appointive office. Town Law, §174(2) … office of fire district treasurer may be abolished and replaced by an appointive office …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Comptroller DiNapoli Releases School Audits
… Central School District – Financial Condition (Ulster County) During the last three completed fiscal years, the … lacked sufficient supporting documentation to substantiate employee benefits and salaries. LaFayette Central School … will be adversely affected. For access to state and local government spending and more than 50,000 state contracts, …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Town of LaGrange – Selected Financial Activities (2013M-107)
… much as $7,000 annually if it used assets that it already owns to process and print payroll checks in house rather than … that the clerks’ records have unique identifications as to who entered information. Ensure that the clerks document the …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107Location Service Providers
… The State Comptroller, whose longstanding view is that the rightful owners should claim their abandoned … Center, mail inquiry and public outreach. There is no charge for processing claims or returning funds. If you … ( sample Letter of Authorization and Fee Agreement ) that is signed by the owner and witnessed and acknowledged by a …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersTaxes and Interest
… for a period of five years from the date we receive the property. The interest rate is set by the New York State …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestAccess Controls and Vulnerability Management
… and data. The audit covered the period from January 2025 to July 2025. About the Program HRVG’s mission is to continue and … on those related to planning and compaction, along with initiatives for trails, water trails, and heritage …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementComptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… a False Instrument for Filing in the First Degree, a class E felony, in New York County Supreme Court. Alvarez is … with one count of Grand Larceny in the Third Degree, a class D felony; Mendez was indicted for three additional … Leader Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoDiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… York City’s economy, bolstered by robust economic growth in recent years, is strong and the out-year budget gaps are relatively small, but the … City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksDrug Management and Disposal
… ways to improve the efficacy of the Department’s voluntary initiatives. This audit covers the period January 1, 2015 … it mandated to do so. The Department has engaged in other initiatives, beyond those mandated, to promote proper drug … to be optimal. To improve the efficacy of its voluntary initiatives for the proper collection and disposal of drugs …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and organizations, with nearly 1.3 million employees and more than 31,000 organizations in 2012, according to a report released today by State … more than 18 percent of all private sector employment in the state. “Nonprofits take care of New Yorkers, whether …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizations