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Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… whether the Wantagh Union Free School District (District) Board of Education (Board) and officials established adequate controls over user … prevent inappropriate access and use. Key Findings The Board and District officials did not establish adequate … whether the Wantagh Union Free School District District Board of Education Board and officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessJefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… – pdf ] Purpose of Review The purpose of our review was to assess the Jefferson County Industrial Development … and Chief Financial Officer (CFO) are responsible for day-to-day operations. JCIDA funds its operations, in part, with … The purpose of our review was to assess the Jefferson County Industrial Development Agencys …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… an independent public benefit corporation established in 1975. CCIDA’s Board of Directors (Board) is composed of seven …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fDiNapoli: School District Tax Levy Cap at 2%
… the inflation factor at 2.95% for those with a June 30, 2026, fiscal year end. “For the fourth year in a row, the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… in our initial audit report, Pandemic Planning and Care for Vulnerable Populations (Report 2021-S-9 ). About the Program The Office for People with Developmental Disabilities (OPWDD) is responsible for coordinating services for individuals with intellectual …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-followDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Assistance fell short for vulnerable adults in New York City because Adult Protective Services (APS) … with medical or social supports. Caseworkers are based in HRA field offices and contracted nonprofits across the city and often meet clients in their homes to assess their needs. The audit reviewed APS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… Center, claimed nearly $3 million in ineligible expenses for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for special needs children must properly account for their use of public funds,” DiNapoli said. “We have found …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli Releases May State Cash Report
… lower than projected through May 31. The General Fund closing balance totaled $4.5 billion, nearly $2 billion …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportDiNapoli: Tax Cap Nears Two Percent for 2018
… to less than one percent, inflation has crept up resulting in the highest allowable levy growth since 2013," DiNapoli … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … growth factor climbed noticeably from the 0.68 percent cap in the current fiscal year, the 2018 fiscal year will be the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Opinion 93-27
… to reduce county taxes and general town taxes levied upon real property in the area of the town outside such village[s] …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 92-29
… deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL MUNICIPAL … the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to at least …
https://www.osc.ny.gov/legal-opinions/opinion-92-29DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up)
… of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid … of the six recommendations made in our initial audit report Ambulatory Patient Groups Payments for Duplicate …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessDynamic Center Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2012. This included $316,020 in personal service costs and $104,933 in other-thanpersonal- service (OTPS) costs that were either unsupported, not … and personal expenses such as personal laundry and phone service costs. We identified several record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/dynamic-center-inc-compliance-reimbursable-cost-manualOpinion 90-63
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … -- Compensation (authority to hold recognition dinners or give awards to volunteers) EDUCATION LAW, §§255(1), … party for the senior citizens of the sponsor municipality or school district. You ask whether a public library may fund …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Opinion 90-6
… of public facilities after corporate grantor) -- Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … that public facility be named after donor) SOCIAL SERVICES LAW §§61(2), 131-g, 410; COUNTY LAW, §215(3): A …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Opinion 90-50
… contracts to construct municipal highways) HIGHWAY LAW, §10(27); STATE FINANCE LAW, §112: Before approving contracts … on their behalf pursuant to subdivision 27 of section 10 of the Highway Law. You ask, based upon the Comptroller's … provision of the Highway Law. Subdivision 27 of section 10 of the Highway Law provides that the Commissioner of …
https://www.osc.ny.gov/legal-opinions/opinion-90-50DiNapoli: MTA Budget Outlook Improves
… during the financial plan period came from higher tax revenues ($482 million), lower pension contributions … a new record in 2013. Ridership on the Long Island Rail Road is not expected to return to pre-recession levels for …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improvesOpinion 95-10
… weeds from the cemetery or burial ground at least three times each year and to "erect and maintain suitable fences … cemeteries in the third class and no minimum number of times is prescribed (see 1973 Opns St Comp No. 73-1016, … 384 NYS2d 441; see also McKinney's Consolidated Laws of NY, Book 1, Statutes §94). Since section 291 does not define …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 94-25
… §217(c)(v): Section 217(c)(v) of the General Municipal Law does not authorize credit to be granted towards a year of … of the volunteer fire company". The service award statute does not define what is meant by "official meetings of [a] … note that the Workers' Compensation Board is authorized to make determinations of claims for benefits under the …
https://www.osc.ny.gov/legal-opinions/opinion-94-25