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Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Central Office – Controls Over Bank Accounts
… York’s (CUNY) Central Office adequately ensured that all bank accounts were authorized and only used for appropriate … and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, … requires the University Controller to ensure that each bank account complies with University policies and …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… overpaid for out-of-network anesthesia services provided at Ambulatory Surgery Centers that were contractually … health care providers who agree to accept payments, at rates established by United, to furnish medical/surgical … all anesthesia services provided to Empire Plan members at their facilities to be performed by in-network providers. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryControls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsState Comptroller DiNapoli Releases Municipal Audits
… not have adequate supporting documentation. Brighton Fire District – Non-Payroll Disbursements (Monroe County) District officials did not ensure non-payroll disbursements … efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. The justices also …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … withholdings timely to the Internal Revenue Service or the New York State Department of Taxation and Finance, which … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 98-15
… when selling historic building) GENERAL MUNICIPAL LAW, §119-dd; TOWN LAW, §64(2): A town may sell an historic … to the procedural requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive … an historic building pursuant to General Municipal Law, §119-dd(4) is subject to the permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-98-15DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… and related revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. … stronger oversight of the more than 12,000 non-revenue E-Z Pass tags that do not get charged, as well as the toll …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… number; the name of the individual to whom the device is assigned, if applicable; the physical location of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… Department did not provide any documented evaluations to show it was adequately monitoring the ACCES-VR program. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedRequired Reporting
… Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement …
https://www.osc.ny.gov/local-government/required-reportingRetiring with an Outstanding Loan – State Police Plan
… retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, your loan … 2 5 and 6 members under Sections 381b Borrowing Against Your Contributions …
https://www.osc.ny.gov/retirement/publications/1518/retiring-outstanding-loanOrange County – Motor Vehicle Oversight (2015M-314)
… period January 1, 2014 through July 29, 2015. Background Orange County has a population of approximately 374,500 and … County-owned vehicles. The 2015 total budget for Orange County was $732.8 million, of which the motor pool is … Orange County Motor Vehicle Oversight 2015M314 …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Division of Housing and Community Renewal Bulletin No. DH-105
… in base pay determined as indicated below, whichever results in a higher salary. For the purpose of this section, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-105-calculating-base-salary-employees-district-council-37State Agencies Bulletin No. 1817
… in base pay determined as indicated below, whichever results in a higher salary. For the purpose of this section, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1817-calculating-base-salary-employees-civil-service-employees-associationControls Over Transportation Services and Transportation-Related Expenses
… and ensure accountability over transportation expenses and services. The audit covers OPWDD transportation expenses … poor driving records to ensure the safety of individuals it transports. When notified that an employee’s license has … issued limited guidance to DDSOs for monitoring repair and maintenance costs for its fleet and does not monitor these …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesSecurity Self-Assessment: Questions – Information Technology Governance
… A fillable form is available for download and completion online at … IT Policy 1a Are IT policies adopted, distributed and updated as … changed from the factory default? Yes No N/A What is/are the SSID(s)? 9c Is the most secure encryption … unusual or sensitive access activity identified? What process is followed to determine whether any security …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsDiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… our findings, and I commend them for agreeing to take swift steps to implement controls over inventory that will …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersOpinion 89-55
… We note, however, the Municipal Home Rule Law, §23(2)(f) provides that any local law which abolishes, transfers or …
https://www.osc.ny.gov/legal-opinions/opinion-89-55