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State Comptroller DiNapoli Releases Audits
… Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) … York City Department of Finance (DOF): Selected Aspects of Parking Violations Operations to Collect Fines and Fees … (2021-F-13) An audit issued in December 2019 found that parking summonses sent to collection agencies were not …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued in December …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 2000-23
… a sergeant, who is the highest ranking subordinate police officer to the chief and who is a member of a negotiating … of sergeant is the "highest ranking subordinate police officer" who is a member of the bargaining unit, and indicate … or other compensation of the permanent full-time police officer who is a member of a negotiating unit and who is the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Title IV-E Foster Care – Federal Funding and New York
… 93.658) is a federal program that provides reimbursement for a portion of foster care costs. Funds are allocated to … New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and … administration and training. Funding is specifically for children who have been removed from the home of a …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careChittenango Central School District – Financial Management (2016M-294)
… Onondaga County. The District, which operates four schools with approximately 1,920 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. Return money improperly residing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Opinion 88-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … at 28 Opns St Comp 1972 p 97 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… preschool Special Class in an Integrated Setting half-day classes (program 9165) and full-day classes (program 9160) to children who are between three and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualComptroller 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-auditsState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… P DiNapoli today issued a revenue projection for the 20202021 state budget …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … Amerimed Kids shares office space and certain employees with the private business and the EI program. We repeatedly … to the SEIT program. These requests were not complied with. During the 2014-15 school year, Amerimed Kids served …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal Report (CFR) were properly … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly calculated adeqtly documented allwble under the Manual by SED …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualDebt – 2021 Financial Condition Report
… service and overall spending levels. New York State Bond Ratings At the end of SFY 2020-21, the State’s general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and AA+ by …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtState Comptroller DiNapoli Releases Audits
… use outreach efforts to encourage electric vehicle charger installation by its customers. The installation of electric vehicle high-speed chargers was as …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 921
… will make an initial tax payment based on a calculation of weekly payroll expenses from the enactment of this tax (March 1, 2009) to the present. OSC will then make weekly payments thereafter. Information about employees’ work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … reimbursements are no longer submitted through the Travel and Expenses module in the Statewide Financial System (SFS) and will instead be processed through PayServ. XIII.8 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsFormer West Carthage Treasurer Charged With Stealing Thousands of Dollars From the Village
… The former Deputy Clerk-Treasurer of the Village of West Carthage, Kaytlin Ennis, was arraigned … afternoon for allegedly stealing over $3,000 from the village, State Comptroller Thomas P. DiNapoli, Jefferson … The former Deputy ClerkTreasurer of the Village of West Carthage Kaytlin Ennis was arraigned …
https://www.osc.ny.gov/press/releases/2025/02/former-west-carthage-treasurer-charged-stealing-thousands-dollars-villageTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the Arkport Joint Fire District (District) provides fire protection services for a portion of the Town. The remaining … outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts with the … agreed with our recommendations and indicated they plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of Metro Therapy, Inc. (Metro Therapy) were calculated properly, documented … the three fiscal years ended June 30, 2011. Background Metro Therapy is based in Hauppauge, New York and provides … costs reported on the Consolidated Fiscal Reports CFRs of Metro Therapy Inc Metro Therapy were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36