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Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … users of town highway) TOWN LAW §130(7)(a); MUNICIPAL HOME RULE LAW §10; STATE CONSTITUTION, ARTICLE IX, §2; VEHICLE AND … Town Law §130(7)(a) authorizes towns to enact ordinances, rules and regulations, not inconsistent with law, for the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Opinion 94-22
… at the time it was rendered. The opinion may no longer represent those views if, among other things, there … of) -- District Management Association (contract for services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Controls Over Capital Improvements at City-Owned Homeless Shelters
… of furnishings or equipment. DHS officials advised us that each project is prioritized based on safety, … December 2018, is now expected to be finished in December 2022. At Park Slope, a 100-bed women’s shelter also in …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersSelected Employee Travel Expenses
… employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 … This employee routinely picked up rental cars late in the morning; however, officials could not account for the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesUnited HealthCare – Empire Plan Drug Rebate Revenue
… agreements to United. Consequently, United did not remit the $1,498,719 in rebate revenues to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueControls Over Vehicle Use and Transportation-Related Expenses
… receiving best pricing for services. The Department does little to hold the Contractor accountable for its …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesKortright Rural Fire District – Financial Activities (2022M-51)
… Annually audit the Treasurer’s records. Seek competition for heating oil; had officials worked with the New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51North Greenbush Common School District – Claims Auditing (2022M-112)
… North Greenbush Common School District (District) Board of Education (Board) ensured claims were supported, … as the claims auditor, because they were directly involved in accounting or purchasing functions, audited and approved claims resulting in an increased risk that improper or deficient claims could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-922014 Year End Report
… However, the majority of these claims are processed by a third-party administrator, Triad Group, LLC (Triad) under … by the Special Funds Conservation Committee (SFCC), a private concern established under the Law. Both the Board … for approval. If either the Board or our Office rejects a Triad claim, the reimbursement is denied. Triad is then …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/2014-year-end-reportArdsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Research Foundation of the State University of New York: Allocation and Budgetary … liabilities of Medicaid recipients to some of its healthcare providers. Because of the excessive claims, …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1119
… 2011, employees who leave State service after having any temporary reductions made to Compensation as the result of … Reduction Plan but prior to the full repayment of such temporary reductions, shall receive a lump sum payment upon … Plan: Professional, Scientific and Technical Services Unit (PS&T) BU05 Management Confidential BU06 Management …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicSeized Assets Program
… Purpose To determine whether the New York Division of State Police properly accounts for … through September 19, 2013. Background The mission of the New York State Division of State Police (Division) is to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-10
… a town may establish a joint human rights commission for the portion of the town located outside a village, and … neither article 12-D nor any other State statute provides for the establishment and operation of a part-town human … they shall have the power to enter into agreements for the performance of their "respective" powers and duties …
https://www.osc.ny.gov/legal-opinions/opinion-94-10XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… Agencies are required to place the New York State Contract number and an agency … to the contract documents filed with and approved by OSC. A copy of a recommended signature page and the certification … . The Comptroller approval may be in the format of a wet signature, a signature stamp, or digital signature stamp, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-pageControls Over Cash Advance Accounts
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs … travel, and other funding needs such as confidential and change allowances. As of March 31, 2012, Parks was authorized …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 2050
… (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees All state employees who … and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineOpinion 99-12
Concerning the procedure by which the outstanding indebtedness issued for the sewer districts and extensions may be charged to the entire area of a new consolidated sewer district
https://www.osc.ny.gov/legal-opinions/opinion-99-12