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City of Yonkers – Budget Review (B18-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Key Findings The 2018-19 … overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Opinion 89-4
… or employee, shall have an interest in a bank or trust company designated as a depository, paying agent, registration agent or for investment of funds of the … Therefore, the supervisor's interest in the bank or trust company designated as a depository would be prohibited under …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Opinion 91-26
… -- Architectural Services (provided to public library by firm employing daughter of library board member) -- Codes of … Family Relationships (contract between public library and firm employing library board member's daughter) -- Interest … In Contract (library board member in contract with firm employing daughter) GENERAL MUNICIPAL LAW, §§800(3), …
https://www.osc.ny.gov/legal-opinions/opinion-91-26City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… was to assess the City’s progress, as of September 2012, in implementing our recommendations in the audit report … by the Mayor and the City Council, who are responsible for the legislative affairs of City government. The … seven Council members. The City’s budgeted expenditures for the 2011-12 fiscal year were $467.1 million. Results of …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… is a not-for profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with the … development, promotion, and management of the downtown Ithaca area. The DIA is governed by a 24-member … Downtown Ithaca Business Improvement District DIBID …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWyandanch Union Free School District – Budget Review (B23-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Comptroller DiNapoli Releases State Audits
… claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected Health Information (2014-S-67) The institute has taken many steps to safeguard its electronic … security requirements. In addition, auditors found the institute has adequate protection policies in place and a …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… and additional federal guidance mandated that managed care in-network providers enroll as participating providers in the … follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersComptroller DiNapoli Releases Municipal Audits
… Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2093
… VDC pensionable salary of all jobs, including salary not in PayServ. Employee Contribution Rates Wages Contribution … , provides employee earnings by Dept ID for the calendar year entered. If the query returns multiple rows for an employee, earnings from each row must be combined, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcCity of Mechanicville – Financial Oversight (2025M-78)
… the Audit Area The City Council (Council) is responsible for managing and controlling the City’s financial operations … mismanagement, waste and fraud. The Mayor is responsible for overseeing all City departments, including the Finance … to the Office of the New York State Comptroller (OSC) in a timely manner, as required by General Municipal Law …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Town of New Berlin – Ambulance Company Loan (2013M-22)
… Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, through …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Required Documentation
… If you file a claim: online , you may receive an email asking for documentation to prove ownership. by mail , … acceptable forms of proof. Proof for Individuals Proof of Address If your current address is different from the address … cards; Records such as tax (W2 and 1099 forms), school, insurance, medical, military; Legal papers such as divorce …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationOpinion 88-71
… and Duties (waiver of penalties arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or … of (waiver of penalties arising from nonpayment of water rents) GENERAL CITY LAW, §20(1): Under its general … of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 90-59
… in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (removal of snow and ice from private road) STREETS AND … road belonging to a disabled individual, except in an emergency situation. You ask whether a town may regularly … Similarly, we have stated that, in the event of an emergency, such as a serious illness or fire, it is within …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… steps to protect children from harm. “The findings in this audit should be a sobering call to action to ensure … and submit a Program Improvement Plan (PIP) to OCFS for approval. Auditors found that while OCFS generally … after the fact may provide useful information and areas for improvement, ultimately the worst outcome has already …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesDiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… Much of the region is suburban, with greater development near the Hudson River. The area includes Yonkers, one of the … on housing, above the statewide average of 32.8 percent. Rentals across the region are even less affordable, because … of fiscal stress by his office’s Fiscal Stress Monitoring System. In the region, four counties, two cities, five towns, …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recession