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State Comptroller DiNapoli Releases Municipal Audits
… not comply with city requirements. City of Lackawanna – Network Management and Internal Controls (Erie County) City … not disabled. City officials have not developed written IT policies and did not provide users with IT security … As a result, the company was unable to confirm all money was recorded and deposited intact. Collections totaling …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 90-24
… pursuant to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to … to delegate the authority to hire bond attorneys to the chief fiscal officer of the municipality. Section 56.00 of … inconsistent herewith. July 5, 1990 Cornelius F. Healy Deputy State Comptroller …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Sexual Harassment Policy for the Office of the State Comptroller
… The Office of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual harassment. … workplace sex discrimination. All employees are required to work in a manner that prevents sexual harassment in the … This Policy is one component of OSC’s commitment to a discrimination-free work environment. OSC is further …
https://www.osc.ny.gov/sexual-harassment-policyNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive … with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development (HUD). The Authority’s 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorState Agencies Bulletin No. 1133
… Purpose To inform agencies of the content information for the 2011 Form 1042-S. … amount is deducted and withheld from the payment because of a Treaty or Exemption code. 2010 Form Content 2011Form … two digit code populated in this box identifies the type of income received. This code is populated on the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1133-form-1042-s-foreign-persons-us-source-income-subject-withholdingState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the … DMEPOS items that likely were already covered under the all-inclusive rate. The follow-up report found DOH made some …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… of Audit The purpose of our audit was to evaluate the Company’s financial operations for the period January 1, 2007, to July 31, 2012. Background The Monterey Fire Company, Inc. is a not-for-profit organization incorporated in 1952. The Company, located in the Town of Orange in Schuyler County, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Comptroller DiNapoli Releases Municipal Audits
… 58 out of 765 (8 percent) agricultural, veterans and senior citizen exemptions, totaling $2.9 million, on … out of approximately 600 agricultural, veteran and senior citizen exemptions totaling $6 million, on properties … of 369 (16 percent) agricultural, veterans, disability and senior citizen exemptions totaling $2.5 million, on …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsOpinion 88-77
… whether a school board member, who is also the salaried director of a local council for the arts, would have a … Whether a school board member who is also the salaried director of a local council for the arts would have a …
https://www.osc.ny.gov/legal-opinions/opinion-88-77State Agencies Bulletin No. 1385
… Purpose To inform agencies of the content information for the 2014 Form 1042-S. … amount is deducted and withheld from the payment because of a Treaty or Exemption code. 2014 Form 1042-S will include … two digit code populated in this box identifies the type of income received. This code is populated on the 1042 Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingTown of Oxford – Financial Management (2016M-420)
… and periodic estimates of fund balances. File the Town's AUD with the Town Clerk and OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-oxford-financial-management-2016m-420State Comptroller DiNapoli Positions New York Pension Fund For Low Carbon Future
… index in Paris, where he is participating in an investors’ panel as part of the United Nations Climate Change …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-positions-new-york-pension-fund-low-carbon-futureBrocton Central School District – Financial Management (2023M-44)
… Adopt budgets that include reasonable estimates for appropriations and reserves that will be used to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Town of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check … behalf of the Town and document the results of the audit in the minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Lease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfReport on the State Fiscal Year 2027 Executive Budget
The Executive Budget for State Fiscal Year 2027 comes at a time of unusual fiscal uncertainty, primarily stemming from federal actions that are injecting uncertainty into the economy and disrupting the federal-state fiscal relationship.
https://www.osc.ny.gov/files/reports/pdf/sfy-2027-executive-budget-report.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfState Comptroller DiNapoli Releases Audits
… and Supports (OASAS): Oversight of Chemical Dependence Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A … that while DEC had been active in establishing programs to address invasive species, improvements in its oversight, …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsOpinion 91-26
… public library engaged a firm in 1988 to prepare plans and designs for the construction of a new library building. You … understood that the firm retained to prepare the plans and designs might also be engaged to perform services in …
https://www.osc.ny.gov/legal-opinions/opinion-91-26State Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program: Oversight of Health Homes (2023-S-8) The Health Home Program, implemented in New … and case management to certain Medicaid members with chronic health problems. The Department of Health (DOH) … administers New York’s Medicaid program and is responsible for overseeing the program and ensuring Health Home providers …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-audits