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Opinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was … COMPANY - Membership (eligibility to join second company) TOWN LAW §176-b(10): An individual who is a member of a … the first company (compare People ex rel. Ryan v Green, 58 NY 295, concerning the common law doctrine of incompatibility …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) … Center Program (Program) provides a campus-based health care alternative for preschool, elementary, middle, and high …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andIndividuals with Disabilities Education Act – Federal Funding and New York
… of most federal education aid, including IDEA. Funds to New York City The City’s fiscal year (FY) 2026 preliminary budget includes $291 million in federal IDEA funding in FY 2025 and in each year thereafter. This accounted for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to … in the state in 2010 (11.9%), according to an analysis by New York State Comptroller Thomas P. DiNapoli. Rates of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackComptroller DiNapoli Releases Municipal Audits
… District and the Middletown-Hardenburgh Fire District . “In today’s fiscal climate, budget transparency and … Town of Candor – Fund Balances (Tioga County) From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating funds has either …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsVillage of Washingtonville – Budget Review (B24-6-1)
… submitted to the Office of the New York State Comptroller for examination and recommendations. Key Findings The scope … of revenue has not been posted in the financial software for 2022-23 or 2023-24. The 2024-25 tentative budget includes … and financial records precludes us from concluding on the Village’s tax cap compliance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Opinion 92-14
… in the county clerk's office of the county in which the real property is located and of any county in which any party … is not discharged but rather is simply shifted from the real property in question to the funds so deposited with the … involving a mechanic's lien which has been discharged by a cash deposit or an undertaking and surety bond need not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Oversight of Contract Expenditures of Palladia, Inc.
… and program related. The audit covered the period from July 1, 2015 through June 30, 2018. About the Program … families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 million … residential treatment, outpatient treatment, and scattered-site housing. In December 2014, Palladia merged with and …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… these transactions: are always completed using a General Ledger Journal Entry in SFS; cannot be bulkloaded … and are originated by the State agency. OSC BSAO is responsible for accurate recording of all operating and … as separate balancing chartfield lines. For example, a transfer of $1,000 from Fund 22118 to Fund 10050 and Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersState Comptroller DiNapoli Releases Municipal Audits
… expenditures. The adopted budgets were also not maintained in the financial accounting software. In addition, no budget-to-actual reports were prepared to … into a written service level agreement with the IT vendor. In addition, the board did not establish adequate safeguards …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance to State officials on establishing and evaluating a comprehensive system of …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… not limited to, gift cards, clothing, drones and video games. The disbursements also included $10,853 for one board …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Small Business Growth in New York Outpaced National Average
… small businesses has increased slightly faster than the national pace, according to a report released today by State … small businesses has increased slightly faster than the national pace according to a report released today by State …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of which …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followState Comptroller DiNapoli Releases Municipal Audits
… Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million to $20 million development plan, without an … not maintain complete, up-to-date capital projects records for each project. The council also did not approve capital …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-43
… of pre-audit functions) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with … TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 23(2)(f): Statutory duties assigned to a town clerk relative to the audit of town claims may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund), Dutchess County and the Town of Hyde Park to … located at 1381 Route 9G to community green space. The Oil Spill Fund, which is administered by DiNapoli, has paid …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkDiNapoli: State Agency Overtime Costs Grew by 47.2% in 2022, Marking an All-Time High
… at state agencies rose 47.2% to more than $1.36 billion in 2022, setting a new record, according to a report released … of total payroll spending in 2022, a significant increase from the 4.6% average from 2013-2021. “The workforce is the backbone of state …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-agency-overtime-costs-grew-47-point-2-2022-marking-all-time-highState Comptroller DiNapoli Releases Municipal Audits
… were achieved. Officials requested follow-up information from loan recipients to verify job creation/retention goals … not enforce these goals if not achieved. No practices were in place to ensure penalties were accessed when warranted and … appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the village …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0