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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by … of water produced by the village’s water system was billed to customers. Town of Jefferson – Selected Financial …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-43
… opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district … the office of fire district treasurer from an elective to an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the district’s reserves has increased from $1.2 million to $12.5 million over the last five years. The district … district also established and funded a liability reserve to $800,000 for a purpose that was not permissible. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have established adequate procedures for payroll to ensure employees were accurately paid at their approved … has a reserve fund policy which provides guidance on how to establish, fund and maintain reserve funds, and all …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… Purpose To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period October 1, … claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… to Davis Ethical Pharmacy. Based on information obtained from the prescribers (the physicians indicated on the … determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… firemen or their families. The Association is comprised of all volunteer firefighters from the three fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the foreign fire insurance (FFI) tax, which totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background … payments using the Secretary-Treasurer’s $20 hourly rate. This would equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSullivan County – County Jail Operations (2013M-33)
Sullivan County County Jail Operations 2013M33
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Cooperative Information Technology Services (2012MR-1)
… provide the services leads to inefficiencies. Through intermunicipal cooperation, local governments can share the … including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services … by a projected $87,372 through cooperative IT services. Intermunicipal cooperation for certain IT services is also …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, … except for the Board Chairman, who recused himself from voting because he is also the Foundation’s Executive … to determine the benefits, rights and responsibilities of all parties to the contract, and the Board should use this …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Pulaski – Selected Village Operations (2013M-142)
Village of Pulaski Selected Village Operations 2013M142
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Bridgewater – Financial Operations (2013M-309)
… reports timely since 2008, the late filings ranged from 10 days for 2008 to 59 days for 2011. Further, as of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Comptroller DiNapoli Releases School Audits
… condition has been negatively impacted by commercial property owners’ successful tax certiorari claims. In 2007, …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following statement on Mayor Adams’ preliminary budget … budget proposal as New York City is still rebounding from the pandemic and is facing an uneven economic recovery. The city’s outlook has improved, a result of some good …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village … and a repair shop and two credit card payments. Hudson Valley Community College – Tuition and Fees … his office completed audits of Glenham Fire District Hudson Valley Community College Town of Kingsbury Village of …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… derivatives marketing. She graduated Summa Cum Laude from Yale University with a B.S. in Applied Mathematics. …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… is projected to slow,” DiNapoli said. “Federal actions and geopolitical conflicts are injecting volatility into the … tax collections. State policymakers should utilize caution and ensure that the enacted budget for this fiscal year … was primarily attributable to stronger withholding and quarterly estimated tax payments related to the 2025 tax …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Member Contributions – Legacy Reporting
… Provisions for Tier 5 PFRS members (RSSL Article 22). Contributions mandated by the Coordinated Retirement … staff . PFRS Tiers 3, 5 and 6 (Article 14, 15 and 22 Benefits) On or after October 1, 2013, in accordance with …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributions