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Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… January 1, 2012 through December 31, 2014. Background In 1965, the City of Binghamton and the Village of Johnson … a sewage treatment plant and related facilities located in the Town of Vestal in Broome County. The plant provides services to City and …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District … and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. Background The Sauquoit Fire District No. 1 is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Adirondack Central School District – Financial Condition (2016M-184)
… School District is located in the Towns of Ohio, Russia and Webb in Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, Boonville, Forestport, Lee, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Maine-Endwell Central School District – Financial Condition (2013M-49)
… July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… 1, 2015 through July 31, 2016. Background The Richland Fire District is a district corporation of the State, … from the Town of Richland in Oswego County. There is one fire company located within the District, the Richland Fire Company, whose members comprise the District’s fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Opinion 98-16
… return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess … EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are not expended to …
https://www.osc.ny.gov/legal-opinions/opinion-98-16State Agencies Bulletin No. 771
… employees. Employees assigned to the Department of Correctional Services Shock Incarceration Correctional Facilities are eligible to receive a Uniform … eligibility criteria defined below are met: Department of Correctional Services: Deputy Superintendent of Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/771-2007-uniform-cleaning-and-maintenance-allowance-employees-designatedSchenectady County – Investment Program (2025M-5)
… officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, … did not develop and manage a comprehensive investment program Officials also did not monitor investments formally …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Public Health – 2023 Financial Condition Report
… monthly DOH Medicaid enrollees, but only 43 percent of the costs of DOH Medicaid claims for the State in SFY 2022-23. … expects enrollment to grow to over 1.2 million by March 2026. In 2015, New York State joined Minnesota to become the … to establish a Basic Health Program, a new low-cost health insurance option authorized by the Affordable Care Act (ACA) …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Department (NYSED) and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the … provides employees’ earnings by Dept ID for the calendar year entered. If the query produces …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planState Comptroller DiNapoli Releases Municipal Audits
… may require adjustments to the budget throughout the year. The proposed budget includes state aid and sales tax … clerks did not return unclaimed exonerated bail totaling $16,287 to the known payees or remit them to the town. In …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health (DOH): Improper Medicaid Payments for Recipients … recoveries. Office of Mental Health (OMH): Oversight of Provider Consolidated Fiscal Reports – Independent Living … each route per direction. Therefore, the majority of the service provided is not captured in the wait calculation. The …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… – Financial Management (Wayne County) The district has no written plan that details the appropriate and necessary …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1149
… Certain seasonal hourly employees in the Department of Environmental Conservation (09180) and the Office of Parks, Recreation and Historic Preservation (49xxx) who … Date(s) Payments may be submitted for paychecks dated 5/3/12 Institution Extra Lag (09180) and 5/9/12 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1149-april-2012-50000-longevity-payments-long-term-seasonal-employeesOpinion 88-12
… agreement may contain provisions setting forth a method or formula for equitably providing for and allocating revenues … allocating capital and operation costs. The method or formula may be based on full valuation of real property, …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. The PPACA requires NYSOH to verify an applicant's identifying information when … enrolled in Medicaid, NYSOH is required to periodically verify recipients are alive to ensure active coverage is …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 88-70
… resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to referendum … laws). However, there may be referendum requirements in connection with financing these improvements if the funding … resolutions or expenditures from capital reserve funds in connection with the improvements may be subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 96 - 11
… in the opinion. REAL PROPERTY -- Sales (authority of town board to submit proposition to voter approval on own … motion) REFERENDUM -- Permissive (need for when selling town real property); (on town board motion in lieu of … This is in reply to your inquiry concerning certain land originally acquired by a county for non-payment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-11DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and … year than anticipated when the budget was adopted. Since June 2024, city revenue estimates, including both city tax … Review of the Financial Plan of the City of New York (June 2025) …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-grow