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Commack Union Free School District – Lead Testing and Reporting (S9-25-9)
… water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was … test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … One: September 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/commack-union-free-school-district-lead-testing-and-reporting-s9-25-9DiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… billion, $2.1 billion higher than forecast by the Division of the Budget (DOB) in the SFY 2025-26 Executive Budget Financial Plan, according … 2024 which propelled bonuses paid in the final quarter of the fiscal year. “With the steady pace of economic growth … billion $21 billion higher than forecast by the Division of the Budget DOB in the SFY 202526 Executive Budget …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Introduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … for preventing unauthorized, improper or fraudulent claims from being paid. In short, the audit of claims is a highly … approved. Warrants were not signed indicating audit and approval of claims. Claims were approved for payment despite …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTupper Lake Central School District – Records and Reports (2021M-14)
… records and reports were maintained to allow Tupper Lake Central School District (District) officials to … records and reports were maintained to allow Tupper Lake Central School District District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Opinion 93-32
… and 34, we have previously concluded that the Comptroller can conduct an examination to determine the existence of … pursuant to General Municipal Law, §§33 and 34, can request the production of annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-93-32Opinion 92-9
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (appearance at attorney's office in compliance with subpoena for pre-trial questioning) WORDS … A volunteer firefighter appearing at an attorney's office in compliance with a subpoena for pre-trial questioning is …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Middletown Employee Charged With Theft
… Police announced the arrest of Thomas McKelevey, 70, of Middletown for allegedly stealing nearly $90,000 from the City of Middletown by claiming overlapping hours on his time sheets when he worked for both the City of Middletown and the Town of Crawford from 2012 to 2019. In …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftLocal Sales Tax Collections Up 19% in 2021
… tax collections totaling $19.6 billion increased by 19.1%, or $3.1 billion, in 2021 compared to last year, according to … tax collections totaling $196 billion increased by 191 or $31 billion in 2021 compared to last year according to a …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being procured. The SFS … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … The Commodity Code ChartField is used to categorize an itemservice being …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeContract Advisory No. 29
… Agency Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) Electronic Documents Submission … The Office of the State Comptrollers Bureau of Contracts BOC Electronic Documents Submission …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… Objective To determine whether Empire BlueCross properly paid hospital claims for … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire BlueCross (Empire) administers the hospital portion of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsGreenville Fire District – Investment Program (2023M-106)
… Fire District (District) officials managed a comprehensive investment program. Key Findings District officials developed a comprehensive investment program but did not effectively manage the … Had officials considered other legally permissible investment options, the District may have earned an …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/greenville-fire-district-investment-program-2023m-106DiNapoli: Women in New York Still Earn Far Less Than Men
… and across the nation,” DiNapoli said. “March is Women’s History Month and, unfortunately, the recent history shows that while a slight increase has been made in … compared to 67 cents for women with less than a high school diploma. Among occupational groups, New York’s wage …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menDiNapoli: Public Drinking Water Needs More Protection
… water and prevent contamination that could result in health problems, according to a report released today by … has failed to set standards for contaminants with harmful health effects. In New York state, the 2017-18 enacted state … drinking water safety. The measures require the state Health Department to identify certain substances as emerging …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionReporting Resources
… Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesOpinion 90-23
… debt limitations indebtedness contracted by them for so much of the cost of any public improvement as is required by local law or … debt issued since January 1, 1928 for such purpose, does not exceed $10,000,000 in the case of Buffalo and …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bradford … Department , Sachem Public Library and Ulster County . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Bradford …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-13
… or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … village, to install sewer pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe …
https://www.osc.ny.gov/legal-opinions/opinion-90-13II.3.D Evaluation – II. New York State Financial Accounting
… year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections. The State Comptroller is required under Section 8 of the State Finance Law to issue monthly, quarterly, and … fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationOpinion 91-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived from fund raising activities) GENERAL … moneys raised by a volunteer fire company that is part of a village fire department is property of the village or …
https://www.osc.ny.gov/legal-opinions/opinion-91-12