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Opinion 94-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … of a fire district generally may not expend district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Pipeline Safety Oversight
… Purpose To determine whether the Public Service Commission (PSC) is providing oversight of pipeline safety in accordance with … administers pipeline safety nationwide. To do this, it delegates some of its authority to states and provides …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightComptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the district’s total unrestricted unappropriated fund balance has declined from $7.2 million in fiscal year 2010-11 … three years of operating deficits and low unassigned fund balance. Port Jefferson Union Free School District – …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … card transactions annually, totaling almost $700 million, for license and vehicle registration processing. During the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOpinion 88-32
… may determine to place an advertisement in a newspaper for the purpose of informing the public of the name, office, … we note that there is no express statutory authority for a town clerk to place or cause to be placed an … a necessary incident to a town's power to incur expenses for the publication and distribution of reports relative to …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Examination of Unemployment Insurance Benefits
… payment files to identify duplicate payments; and (iii) out of country indicators in the claimants’ log file to the DOL payment file to identify claimants collecting benefits while out of the country. Key Findings We identified 11,306 …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by New York State Comptroller … districts likely helped employment numbers recover some in 2022, they remain below 2009 levels. DiNapoli’s report also … employees worked upstate (55%) as opposed to downstate in 2022. Upstate local governments employed 415 workers per …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorizing payment. Although payments appeared to be for district purposes, when checks are routinely disbursed … a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal Oversight …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli & Lander’s Proposal Calling on Wells Fargo Board to Report on Efforts to Prevent Discrimination and Harassment Wins Majority Support From Shareholders
… Fargo & Co.’s board of directors to publicly report on the company’s efforts to prevent harassment and … recent scandals have led to doubts about the company’s workforce management,” DiNapoli said. “Workplace abuse, … affect shareholder value. Investors have now spoken. It is the time for the board to act." “Shareholders have sent a …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-landers-proposal-calling-wells-fargo-board-report-efforts-prevent-discrimination-andDiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while … to allegedly give herself a raise and have taxpayers pay back a loan," DiNapoli said. "Thanks to our investigators … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsFacility Planning Bureau Project Review (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Facility Planning Bureau Project Review ( 2018-S-2 ). About the Program The … established by the Department’s Facilities Planning Bureau (Bureau), and, upon completion of review, issues …
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… 3,832,062 3,832,062 Other purposes "Designation" of unreserved fund balances may be displayed or disclosed in … reported for governmental activities in the statement of net assets are different because: Capital assets used in … service funds are used by management to charge the costs of certain activities, such as insurance and …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… on projects like substations that move renewable energy from where it’s generated to where demand exists. Under … delays, DiNapoli recommended ORES track the number of days from initial application to final sitting permit to identify … ORES officials said they track and meet all time frames required by law during the site permitting process. Audit …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysState Comptroller DiNapoli Releases Municipal & School Audits
… did not maintain time records to support the hours for which they were paid, and one bookkeeper received $1,751 … (Madison County) The former clerk did not properly account for, deposit, report or remit collections. As of April 13, 2022, the former clerk could not account for cash totaling $3,869. The former clerk also did not …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Dual Employment
… work various percentages of their full-time or part-time employment among multiple facilities. Employees may also work …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… people who, generally, don’t otherwise qualify for Medicaid. As income, household makeup, and other factors … organized under the Department where individuals can apply for and enroll in health insurance plans, including Medicaid … on information from NYSOH to accurately make payments for the Medicaid and EP programs. Key Findings The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… can increase employees’ income levels and improve their retirement security. “Employee ownership can help improve … of employee ownership is Employee Stock Ownership Plans (ESOP) which combine employee ownership with a qualified … In 2020, companies headquartered in New York sponsored 313 ESOP plans with $287 billion in assets for 1.6 million …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… health care needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services unrelated to the original … system controls to prevent inappropriate payments for E/M services during the global surgery period, which …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… 2011 through October 21, 2013. Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation … required by the by-laws and did not audit bills or approve payments prior to checks being issued. Not all Company funds … fees, as required by the by-laws. … Warsaw Fire Department Internal Controls Over Financial Operations 2013M347 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service