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Internal Control System Components
… Purpose To determine whether the Workers’ Compensation Board’s management of its internal control system appropriately addresses all … components of internal control. Our audit scope included the period January 1, 2013 through August 11, 2015. … To determine whether the Workers Compensation Boards management of its internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsIgnition Interlock Program Monitoring (2015-MS-4)
… The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Opinion 91-52
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … conflict with the State statute ( Albany Area Builders v Guilderland , 74 NY2d 372, 547 NYS2d 627; Jancyn v County … NY2d 326, 251 NYS2d 641 and Anjac v Westchester County , Supreme Court, Westchester County, Jan. 30, 1989, Index …
https://www.osc.ny.gov/legal-opinions/opinion-91-52DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… serve five years’ probation and perform 250 hours of community service. Karam was also ordered to pay UCSD … to enrich the education of the youth and enhance the community for his own selfishness. This sentencing should … a non-school related fundraiser for a purported charity run by former Utica mayor and school board president Louis …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kState Police Bulletin No. SP-231
… corresponding to the degree as follows: Associate Degree $250 Bachelor’s Degree $500 Graduate Degree $750 The payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-231-2022-state-police-education-paymentComptroller DiNapoli Releases School Audits
… District , Mount Markham Central School District , Nassau County Board of Cooperative Educational Services , New York … School District , Watkins Glen Central School District , Weedsport Central School District and the Whitesboro Central … Weedsport Central School District – Financial Management (Cayuga County) District officials have generally taken …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a … the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s … Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are discussing many important issues as they work to finalize the state budget, but they need to find common ground and …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsEmpire BlueCross – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOpinion 96-15
… initial determination in this regard (see Town Law, §§64[1], 119). If the town board determines that the judgment … officers or activities funded on a townwide basis. July 1, 1996 James K. Riley, Esq., Town Attorney Town of Orangetown …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB Corporations to determine if it has continued to deteriorate and whether officials have developed and … State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a public benefit …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Opinion 91-47
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an objection to the issuance of letters testamentary …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Examination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) … The objective of our examination was to determine whether the travel …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesComptroller DiNapoli Releases School Audits
… his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of … Cooperative Educational Services , Fabius-Pompey Central School District Indian River Central School District , Jamesville – Dewitt Central School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Citizens Hose Company – Board Oversight of Financial Operations (Ontario … As a result of the audit, the former Citizens Hose Fire Company treasurer pleaded guilty to felony grand … to repay restitution . City of Gloversville – City Clerk (Fulton County) Auditors found the former clerk did not …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsExtended School Day Program
… Purpose The objective of our examination was to determine if the … Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the … The objective of our examination was to determine if the State Education …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programUnadilla Valley Central School District – Special Education Services (2016M-47)
… School District is located in 10 towns in Chenango, Otsego and Madison Counties. The District, which operates one school … services to District students in a cost-effective manner and saved the District a total of approximately $339,000 in program and related services costs during the 2013-14 and 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/unadilla-valley-central-school-district-special-education-services-2016mState Agencies Bulletin No. 1949
… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certain