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State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years before the MTA needs to find a solution to its structural imbalance is troubling. … aid is exhausted. “The gaps that will be laid bare in 2026, expected to exceed $2 billion according to today’s …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planCity of Oneonta – Departmental Collections (2013M-13)
… including real property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental … in 2012. Key Finding We audited certain moneys collected by four of the seven departments within the City responsible … City officials, we determined that cash receipts collected by the Finance and City Clerk’s Offices were adequately …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13State Comptroller DiNapoli Releases Municipal Audits
… (PPSI) was protected. The failure to protect PPSI can have significant consequences on the city, such as … a result, the city could lose out on significant revenue. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one account was last used to log on to the network more than nine years ago. Pocatella … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsFort Plain Central School District - Claims Audit Process (2018M-50)
… were properly audited and approved prior to payment and in a timely manner. Noteworthy Achievements Due to the … were properly audited and approved prior to payment and in a timely manner. There were no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/fort-plain-central-school-district-claims-audit-process-2018m-50Opinion 2006-10
… are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 … by reason of maintenance of a district improvement. 6 Accordingly, any portion of the town engineer’s salary … of the planning board and zoning board of appeals; and (6) the salary of a town registrar of vital statistics, and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10June 2002: GASB Statement 34
… 1 and 2 governments and optional for phase 3 governments. Annual financial reporting to OSC is required by Article 3 of the General Municipal Law. … by local governments through filing of the Annual Update Document (AUD), and school districts by filing the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… insurance coverage: prescription drug, medical/surgical, hospital, and mental health and substance abuse coverage. … and to process and pay claims submitted by health care providers. Medical/surgical benefits cover a range of … for the same physician-administered drugs, or when providers billed incorrectly for no-cost drugs. United …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOpinion 91-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4DiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… more than three years to receive siting permits due to application delays, according to an audit released today by … should be more transparent about the timeliness of the application process and where delays occur, as these projects … permit for most projects within one year of a completed application, but there is no requirement for ORES to track or …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysDiNapoli: 16 School Districts Designated in Fiscal Stress
… Sixteen school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2023, up from 14 districts … in state aid have contributed to the declining number of school districts designated in fiscal stress. “The number of …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressFacility Planning Bureau Project Review (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Facility Planning Bureau Project Review 2018S2
https://www.osc.ny.gov/state-agencies/audits/2022/01/05/facility-planning-bureau-project-review-followComptroller DiNapoli Releases School District Audits
… determined that because the claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not independent. Auditors reviewed …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-228
… are eligible for the payment if they are reemployed and have a Payroll Status equal to Active or Leave With Pay in … and the United University Professions is not eligible for this payment. Control-D Report Available After Processing The … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-228-2015-chancellors-power-suny-performance-incentive-paymentState Police Bulletin No. SP-208.1
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … Agreement between New York State and NYSPIA, provides for a 2% salary increases for eligible employees effective April … Senior Investigators, and Investigative Specialists in Bargaining Unit 62. Due to the Division of the Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … for payment presented to it, through a resolution noted in the minutes, there is no process in place to verify that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… an aircraft component assembly facility; and the sale of land, a line-of-credit and the issuance of bonds with a bank. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementContract Advisory No. 16
… OC number used to obtain OSC approval should be entered in the contract number field on the AC 3272-S Form B in addition to the centralized contract number. It is … including emailing and mailing information, can be found in the GFO section referenced below. [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thPutnam County Industrial Development Agency – Management Practices (2013M-257)
… its rationale for approving or denying benefits to each applicant. Perform a documented cost-benefit analysis for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementDiNapoli: Former Pulaski Assistant Village Clerk Charged in Theft of Fees
… in partnership with the Pulaski Police Department and Oswego County District Attorney Gregory S. Oakes after town … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-former-pulaski-assistant-village-clerk-charged-theft-fees