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Opinion 93-33
… outside the municipality) SCHOOL DISTRICTS -- Powers and Duties (publication of notice of annual meeting) … meet the requirements of General Construction Law, §60(a) and Public Officers Law, §70-a. If the newspaper also has a … even though the publication contains local news articles and has circulation within the school district. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-93-33State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … three and not implementing three. Department of Health – Medicaid Program – Excessive Premium Payments for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsEmergency Service Communication Surcharges (2017-MS-4)
… Departments are responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to … the suppliers operating within the counties audited. As a result, county officials were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Comptroller DiNapoli Releases State Audits
… Services Unit staff members were not held accountable for their work performance and time and attendance. In addition, the manager responsible for the unit violated Metro-North policy by not disclosing … that referees did not always properly report and account for foreclosure funds. Additionally, ten of the 77 referees …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… supported by adequate documentation and appeared to be for proper school purposes. However, the board did not ensure … insurance reserve fund and has adopted a written policy for the health insurance reserve but it has not adopted any policies for the other reserve funds. Solvay Union Free School …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Eligibility, the Benefit and Filing – Police and Fire Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … a pension equal to: 1/60th (1.66 percent) of your FAS for each year of service credit; and 1/60th (1.66 percent) of your FAS for each year of prior service, including prior service …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the financial activity recorded to the bank statements and/or cancelled check images on a monthly … it did not contain activity in the equipment purchase savings account or budget-versus-actual activity. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialNewstead Fire Company –Internal Controls (2014M-92)
… donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled $459,425 and expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … a portion of the Town of Newburgh. Budgeted appropriations for 2014 totaled approximately $780,000. Key Findings The … all providers. The Board Chair had a prohibited interest in a contract between the District and a store which the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 1165
… Purpose To inform agencies of a Retirement days worked adjustment as a result of the 2011-2012 BU21 … Reduction Plan for the Administration paychecks dated June 20, 2012 and the Institution paychecks dated June 28, 2012. … Adjustment Report. This report will be available on June 20, 2012. According to the Retirement System, based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1165-2011-2012-days-worked-adjustment-bargaining-unit-21State Agencies Bulletin No. 231
… Purpose To explain the use of deduction code 431 Fingerprint Fees Affected Employees Employees within … payroll confirmation process each week, the deductions for code 431 will be credited to the respective agency accounts. … Enter the deduction on the general deduction panel using code 431. Enter the beginning date of the pay period in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingHancock Central School District – Financial Condition (2013M-187)
… Background The Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of … 2010-11, these budgeting practices generated $2.76 million in operating surpluses, which caused the accumulated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0SUNY System Administration Office – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million … that were either for non-reimbursable expenses ($200 hotel room smoking charge) or lacked adequate assurance that …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … favored vendors were awarded millions of dollars in State business each year, most of which was procured in violation …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesBroome County – Financial Condition (2013M-224)
… While the County’s general fund seems to be in the early stages of recovery, the significant reliance and use of fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Clinical Associates of the Finger Lakes CAFL on its Consolidated Fiscal Report CFR were properly calculated adeq
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Background Our initial audit report, which was issued on September 24, 2010, examined whether selected home health … overseeing this funding. An amendment to the Public Health Law provided for $500 million in additional Medicaid funding, … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followMedicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper … they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0