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Opinion 94-10
… Ardsley v Town of Greenburgh, 79 AD2d 628, 433 NYS2d 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Comptroller DiNapoli Releases State Audits
… Controls Over Computers (Follow-Up) (2013-F-27) An initial audit report, issued in January 2012, found that the department did not place enough priority on ensuring … for Medicare Part A Beneficiaries (Follow-Up) (2013-F-16) An initial audit report issued in September 2010 identified …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … threshold requirements of General Construction Law, §60 and Public Officers Law, §70-a, because it is mailed as third … having a general circulation in the town and entered in a post office within five miles from the town. If there is no …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly … allegedly used a state police paid account to purchase auto parts and tools for their personal use, then falsified … they recovered more than $24,000 worth of state funded auto supplies, tools and parts at Rapasadi’s home and more …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyComptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte … district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… York State Medicaid program is administered by DOH and is a federal, state, and local government funded program that … and people with disabilities. As of March 2021, New York’s Medicaid program had approximately 7.3 million recipients … and, in turn, the MCOs pay for services their members require. MCOs can also receive a one-time Supplemental …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsGet Information about 1099s
… For any questions regarding your 1099-S, 1099-INT or 1099-MISC information return, contact the Office of …
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sCost-of-Living Adjustment – Special 20- and 25-Year Plans
… begin receiving an annual COLA when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Any age and have …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… establish a policy addressing gender-based violence in the workplace and include required certification language set … a policy addressing gender-based violence in the workplace or provide a signed statement indicating why they … information visit Gender-Based Violence and the Workplace | Office for the Prevention of Domestic Violence . …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceV.3.F Projects – V. Chart of Accounts (COA) Governance
… fiscal years and agencies, have defined beginning and end dates or occur during a defined time period, and may be … fiscal years and agencies have defined beginning and end dates or occur during a defined time period and may be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsUlster County Probation Department – Restitution Payments (S9-20-8)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … or notify the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… totaling $6,375. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … system (system). Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Valley Central School District – Information Technology (2020M-154)
… officials did not monitor compliance with the District’s computer acceptable use policy. The District did not have a … officials. Key Recommendations Monitor compliance with the computer acceptable use policy. Adopt a contingency plan so …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of … Determine whether the Town of Hempstead Local Development Corporations THLDC Board of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andCarle Place Union Free School District – Network User Account Controls (2022M-121)
… officials established adequate controls over network user accounts. Key Findings District officials did not establish adequate controls over network user accounts. As a result, the District has an increased … officials did not: Disable 52 unneeded employee network user accounts, 376 unneeded student network user accounts, 14 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsCoeymans Hollow Fire District – Board Oversight (2021M-211)
… report - pdf] Audit Objective Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners … did not ensure: The service contract with the Coeymans Hollow Volunteer Fire Corporation (Company) was adequate in … Determine whether Coeymans Hollow Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/coeymans-hollow-fire-district-board-oversight-2021m-211Honeoye Falls Lima Central School District – Access Controls (2020M-112)
… complete report - pdf ] Audit Objective Determine whether Honeoye Falls Lima Central School District (District) officials ensured user access … Determine whether Honeoye Falls Lima Central School District District officials ensured user access …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112Saranac Central School District – Investment Program (2023M-89)
… investment program - legality, safety, liquidity and yield - when investing available funds. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-investment-program-2023m-89Inlet Common School District – Claims Processing (2023M-180)
… were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180