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Opinion 91-4
… the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … whether fire apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire … authorize the transfer of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental … which are also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is a … $4,019,329 was paid under both the Medical/Surgical and Prescription Drug Programs; $1,194,719 was paid in excess of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsFacility Planning Bureau Project Review (Follow-Up)
… of the three recommendations included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). … Educational Services (collectively referred to in this report as Districts). These facilities include, but are not … project before commencing construction. Our initial audit report, covering the period July 1, 2013 to October 18, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followLeague Treatment Center – Compliance With the Reimbursable Cost Manual
… programs. The New York City Department of Education (DOE) refers students to LTC and pays for its services using … LTC reports to SED on its annual CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to LTC. For …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/league-treatment-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Community … tuition anticipated and received. Charlotte Valley Central School District – Information Technology (Delaware County) … to district officials. Lowville Academy and Central School District – Claims Audit Process (Lewis County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsDiNapoli: 16 School Districts Designated in Fiscal Stress
… were designated in some level of fiscal stress under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … government passed three major multiyear grants of aid and New York State provided a substantial increase in ongoing … were designated in some level of fiscal stress under New York State Comptroller Thomas P DiNapolis Fiscal Stress …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… of the Office of Renewable Energy Siting (ORES) found permit applications were often delayed due to missing or … Under current state law, ORES must issue a final siting permit for most projects within one year of a completed … and found 14 took nearly four years to obtain a site permit, with the majority of time being spent on the permit …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysOpinion 2000-4
… designed to provide an incentive to certain employees to stop their employment …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4DiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… Former Pulaski Assistant Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5,300 in village fees, … Former Pulaski Assistant Village Clerk Courtney Dillabough was arrested last week for allegedly pocketing $5300 in village fees including …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-feesState Comptroller DiNapoli Announces Political Spending Disclosure Agreements With Seven Companies
… State Common Retirement Fund (Fund) reached agreements with seven portfolio companies to enhance disclosure of their … able to assess whether corporate political donations align with shareholders’ interests,” DiNapoli said. “It is … of $25,000 or more and the lobbying allocations associated with those contributions. After reaching the agreements, the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-announces-political-spending-disclosure-agreements-seven-companiesDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planCompliance With Payment Card Industry Standards
… Transportation Authority (Authority) complies with Payment Card Industry (PCI) security standards. Our audit scope covers the period January … The Authority accepts credit cards as a method of payment for bus fares and parking. All organizations that … Regional Transportation Authority Authority complies with Payment Card Industry PCI security standards …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTravel Advisory No. 10
… Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer submitted through … and “Train Tickets – Prepaid” Removed “Conference” and replaced it with “Conferences / Trainings” Removed “Training/Education” and replaced it with “Educational Assistance Program” “PDiem-Pub …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsDiNapoli Releases Bond Calendar for Second Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … of refundings as follows: $4.13 billion scheduled for April, $3.56 billion of which is for new money purposes and … City Housing Development Corporation, the New York City Municipal Water Finance Authority, the New York State Energy …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterContract Advisory No. 16
… State agencies must require State contractors providing consultant services to report annually on employment … and the Department of Civil Service (DCS). The State Consultant Services Contractor's Annual Employment Report ( … is being entered, including the contract number. For consultant service agreements that were issued from an OGS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … monthly or annual reports. The Treasurer does not prepare a monthly bank reconciliation to be presented to the Board. … disbursements related to the rental and maintenance of a Company facility. Key Recommendations Provide oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Putnam County Industrial Development Agency – Management Practices (2013M-257)
… or emergency services required, the number of existing jobs, or a cost-benefit analysis. Officials do not conduct … to its approval taking into consideration factors such as jobs created or retained, sales tax exemptions and capital … to determine if businesses are creating and retaining jobs as they agreed to in their applications. Compare the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGreene County Industrial Development Agency – Management Practices (2013M-95)
… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … of an aircraft component assembly facility; and the sale of land, a line-of-credit and the issuance of bonds with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; … information. Stop contracting with its current third party to review the Treasurer’s records and provide for a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial