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Town of Italy – Multiyear Planning (2017M-53)
… of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, 2017. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23New York’s Economy and Finances in the COVID-19 Era
… May, according to State Department of Health data. In Nassau, Suffolk and Putnam counties, increases were over 6 percent, while Westchester, Queens, Dutchess, Ulster and … New York below. Medicaid Recipients in New York State by County County Recipients, May 2020 Increase, February to …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Releases State Audits
… Services Center within OGS as a centralized office for processing human resources and finance transactions that … Also, the center estimates it has reduced staffing costs for administering these services by $34 million annually. … program did not have limitations on the amounts it paid for Part C cost-sharing liabilities and could have saved up …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1Opinion 2002-11
… GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under a fire district service … points for responding to the minimum number of fire company calls other than emergency rescue and first aid squad … designated by the program sponsor, selected from a list of activities set forth in section 217(c). Section 217 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 89-33
… having direct supervision, unless the board determines to require such prior audit. You ask whether budgeted compensation for appointive village … (1982 Opns St Comp No. 82-227, p 286). If the board does not require prior audit and payment is made pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-89-33XII.7.B Voucher Denials – XII. Expenditures
… can occur for various reasons, including at the agency’s request. The Bureau has established codes for the most common … However, the M161 extract will display only the voucher ID, rejection reason code and rejection code description. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher … disadvantaged or have special health care needs. For the State Fiscal Year ended March 31, 2019, New York’s … claim costs totaled about $67.4 billion. Improper Fee-for-Service (FFS) Payments for Services Covered by Managed …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Comptroller DiNapoli Releases Municipal & School Audits
… was listed at all. Auditors found no collections were lost, misused or misappropriated, but because complete and … there is an increased risk of city collections being lost, misused or misappropriated. Piseco Common School … to address investment requirements. Village of Afton – Claims Auditing and Disbursements (Chenango County) The board …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: OCFS Should Improve Foster Care Placement Oversight
The state Office of Children and Family Services could not show that caseworkers contacted children in foster care within the first 30 days of their placement and lacked documentation proving children were placed in foster homes that met program certifications
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightState Comptroller DiNapoli Releases Audits
… Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, … $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… the owner's actual cost. Erie County Medical Center Corp. (ECMCC): Employee Incentive and Bonus Payments … identified in the initial audit. Environmental Facilities Corp. (EFC): Monitoring the Green Innovation Grant Program … criteria for how long it should take to assign, address, or resolve tenant complaints. Records showed that a …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsOpinion 89-61
… of village justice does not exist, the town justice court for the town in which the village is located has jurisdiction … a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole … Legislature by statute requires or permits moneys raised for any given expenditure to be raised from taxes levied only …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… of E911 surcharge moneys); (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge … be credited to the general fund and used for any lawful county purpose. You ask whether a county must segregate … and used for any lawful county purpose. December 31, 1992 Robert A. Smith, Esq., County Attorney County of Rensselaer … …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal Audits
… was arrested for stealing town funds and pleaded guilty to grand larceny in the fourth degree and official misconduct. … 2023, the assistant clerk was arrested on charges of grand larceny and corrupting the government. In March 2024, …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… of the financial activity to safeguard District assets for the period January 1 through December 31, 2014. … general fund budget totals approximately $35,000 for the 2015 fiscal year. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… B includes our comment on an issue raised in the District’s response letter. … Determine whether the Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207What is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Maintain complete financial records that include a running cash balance, perform bank reconciliations and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-and