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Opinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… it is jointly funded by the federal and state governments. New York State requires localities to provide funding toward the … adopted FY 2025 accrual plan. The federal Affordable Care Act reduces federal Medicaid Disproportionate Share Hospitals …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycState Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive fund balance in various funds. Monticello Joint Fire District – Fiscal …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … over the claims processing function that allow claims to be audited in a timely manner and in accordance with BOCES … County) Adequate records and reports were not maintained to enable the board to appropriately manage the district’s …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Maximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … pay rates and employees were paid the salaries and wages to which they were entitled. Town of Stockton – Financial … policy and town officials have not developed procedures to address the level of unexpended surplus funds to be …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… The purpose of our audit was to examine the District’s fund balance and identify opportunities for cost savings in … year were $94.6 million, which were funded primarily with State aid and real property taxes. Key Findings The Board and … at June 30, 2012. The District’s unexpended surplus fund balance at June 30, 2012 exceeded the limit set by RPTL …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesSpecial Disability Benefits – Special 20- and 25-Year Plans
… Your application(s) must be submitted while you are in service or within five years of your discontinuance from service. Firefighters who are permanently disabled due … claim heart disease, you must file your application while in service. …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsOrdinary Disability – Article 14 Benefits
… Your application must be submitted while you are in active service. If you are no longer in active service, you may be eligible if your Social … benefit is awarded retroactively to a time when you were in active service. Active service is defined as: When you are …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityTown of Dover – Financial Activities (2013M-139)
… Purpose of Audit The purpose of our audit was to review internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. Background The Town of Dover is located … approximately $4.4 million. Key Findings The Board needs to improve its oversight of key financial activities and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139A Statement from Comptroller DiNapoli on the Murder of George Floyd
… all have different life experiences. Addressing issues of race and equality are crucial not only for progress in Black …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydTown of New Berlin – Ambulance Company Loan (2013M-22)
… 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town Board, … two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal grant monies from one or more federal HUD programs. We have been informed …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. … all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is five …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts and information technology for the period July 1, 2011, … Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board … The Board had not adopted comprehensive written policies and procedures providing guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedNewfield Central School District – Financial Condition (2013M-238)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The Newfield Central School … included the use of surplus and reserved fund balances to finance operations, the positive variances between their …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Oswego County – County Bridge Maintenance (S9-13-8)
… The County’s budgeted expenditures totaled $193 million in 2012. The County Highway Department is responsible for the … bridge. For the nine available and completed fiscal years from 2002 through 2011, the County had an average of 21 … not determine if the County had responded to these flags in a timely manner. Key Recommendations Budget for and track …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Hammond Central School District – Financial Management (2024M-70)
… appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it appear that the … when they used reserves funds totaling $1.6 million. In addition, they exceeded the voter-approved funding level … in three reserves. Did not budget to fund reserves. From July 1, 2020 through June 30, 2023, more than $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Addison – Payroll (2024M-12)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12