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State Comptroller DiNapoli Releases Municipal and School Audits
… local government audits were issued. Cuddebackville Fire District – Board Oversight (Orange County) The board did not provide adequate oversight of the district’s financial operations or properly audit claims. As … did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware the audit …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-58
… and storage of machinery, tools, implements and equipment owned by the town, but that the total cost, without referendum, may … to permissive referendum requirements. December 6, 1988 David J. O'Connor, Esq., Town Attorney Town of Conquest …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Controls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust … 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that all … To determine if New York City Department of Finance accurately accounts for …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsArea #5 – Malware Protection – Information Technology Governance
… systems. These programs can wreak havoc on both systems and electronic data by, for example, gathering sensitive … malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices connected … to computers, such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… demonstrate robust demand from investors large and small for New York’s General Obligation bonds,” said DiNapoli. … the state to reduce yields offered, and hence reduce costs for taxpayers.” The GO Bonds consist of: - $216,035,000 of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal Audits
… late payments. The receiver did not create some sewer and water accounts and did not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ Financial Condition (Orange County) … County Industrial Development Agency – Local Development Corporation (LDC) Although the tested disbursements were for …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… of the State Comptroller. The prospective first quarter calendar includes anticipated bond sales by the following issuers: the Dormitory Authority of the State of New York, the Metropolitan Transportation Authority, the New York City Municipal Water Finance …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterRestitution Payments (2021-MS-2)
… [ read complete report - pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , Franklin [pdf] , Jefferson [pdf] , Orange [pdf] , …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Project Tracking Systems and Economic Assistance Program Evaluations
… 5,000 associated projects. Over the years, ESD has used a mix of desktop applications and server-based platforms to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli Releases Bond Calendar for Fourth Quarter
… time. The anticipated sales in the fourth quarter compare to past planned sales of $6.75 billion during the third … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… NYKK0004 Appropriations Due To and Not Due To Lapse Report The NYKK0004 Appropriations … The NYKK0004 Appropriations Due To and Not Due To Lapse report is made available to agencies through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… 1, 2016 through December 31, 2021. About the Program The State’s Medicaid program is administered by the Department of … hospitals and reviewed the associated patients’ medical records. Our review found: 47 claims were overpaid $323,531 …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsChenango County – Departmental Cash Receipts (2015M-21)
… Chenango County is located in the central part of New York and has a population of approximately 50,000. The County is … found that moneys were properly recorded, collected and deposited by County departments and the County Treasurer’s Office. Key Recommendations There …
https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21Town of Roseboom - Long-Term Planning (2018M-115)
Town of Roseboom LongTerm Planning 2018M115
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 56
… This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to various functions …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOperational Advisory No. 15
… regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and Increasing a Cash Advance C – Reducing a Cash Advance D – … Advance Shortages and Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances