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Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. … Board of Trustees. The Library’s budgeted appropriations for the 2013-14 fiscal year were $1.5 million. Key Findings … than she was entitled to. There are no formal processes for time sheets or requesting the use of leave time. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Record of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… the Word document, select “Enable Content” in the security warning banner at the top. A security warning box may also appear asking if you want to make this …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templatePersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… disabilities. DiNapoli has directed the pension fund to cast its proxy votes to oppose directors at companies that …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionV.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 … as follows: Balance Sheet Assets/Deferred Outflows of Resources 10000-19999 Liabilities/Deferred Inflows of Resources 20000-21999 Fund Balance 25000-25999 Operating …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsA Statement from Comptroller DiNapoli on the Murder of George Floyd
… this time will be different. At the State Comptroller’s Office, as we start the process of reopening, it is my hope and expectation that we will bring with us an … but for all Americans. Whatever we have done to advance an agenda of diversity and inclusion, the urgency of now compels …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydWyandanch Union Free School District – Budget Review (B24-7-2)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District ’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Opinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time … The association has discretion to interpret the word "families" as including persons not related to a member …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the United States Attorney for the Southern District … assigned to U.S. District Court Judge Kenneth M. Karas. Berman also today announced the guilty plea of CHARLES … been exposed, thanks to my partnership with U.S. Attorney Berman, the FBI, the U.S. Department of Health and Human …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Construction (of laterals … cost of installation of laterals) TOWN BOARD -- Powers and Duties (use of general fund moneys to pay cost of … made under section 202-d or section 209-h of the Town Law and section 104.10(4) of the Local Finance Law. TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Many Homeless Shelters in Poor Condition
… Many of the state’s homeless shelters outside New York City are in substandard condition with numerous health and safety … 320 facilities to be in overall adequate condition, many persistent issues still need to be corrected at these … Many of the states homeless shelters outside New York City …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionOpinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … in assessment review proceedings) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (village comptroller representing … has created the position of comptroller by local law and that the village prepares its own assessment roll …
https://www.osc.ny.gov/legal-opinions/opinion-92-22DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… proprietary schools let many continue to operate and collect tuition even though they faced financial uncertainty that put their students’ education — and tuition investments — at risk, an audit released today … proprietary schools that provide training in a number of areas, such as business, computer/information …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… latest in State Comptroller DiNapoli’s series of audits of health and safety in schools finds that, in the face of a mental health crisis among youth, the NYC Department of Education … latest in State Comptroller DiNapolis series of audits of health and safety in schools finds that in the face of a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… contract may take effect, the contractor must be in compliance with the certification requirements of the law. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … The New York State Department of Health DOH needs to do more to ensure maternal deaths and morbidity rates decline …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… at the farebox, and by following through on its savings initiatives.” Operating Budget Gaps As the MTA navigates … reimbursements for Covid expenses in federal fiscal year 2025 and has suggested it could cancel the distribution of … 2026, pushed back from the initial start date of August 2025. The MTA is implementing initiatives to generate $500 …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureComptroller DiNapoli Releases Municipal Audits
… Operations (Cattaraugus County) Auditors found that fines and fees were generally recorded accurately and deposited in a timely manner. The justices submitted monthly reports …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting (Follow-Up)
… Purpose To determine the extent of implementation of the seven … Mainstream Managed Care Organizations – Administrative Costs Used in Premium Rate Setting ( 2014-S-55 ). Background … audit report on October 13, 2016. The audit objective was to determine whether mainstream MCOs were submitting accurate …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/mainstream-managed-care-organizations-administrative-costs-used-premium-rate-setting-followMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care … been excluded or terminated from the Medicaid program. In addition, MCOs are required to have effective compliance … that only eligible health care providers participate in Medicaid. We issued our initial audit report on July 15, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-follow