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Opinion 88-71
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Town of New Berlin – Ambulance Company Loan (2013M-22)
… Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, … monies from one or more federal HUD programs. We have been informed by the United States Department of Housing and Urban …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Comptroller DiNapoli Releases School Audits
… District , Kings Park Central School District , Menands Union Free School District , Nanuet Union Free School District , and the Piseco Central School … fuel pump readings to physical inventory. Menands Union Free School District – Payroll (Albany County) District …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… on duly approved payrolls and that required State and Federal taxes are withheld and transmitted to the proper …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281State Comptroller DiNapoli Releases Municipal & School Audits
… did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling approximately … documentation. Rockland County – Budget Review State law authorizes the county to issue debt up to $96 million to … general fund as of Dec. 31, 2012. Additionally, the law requires the county to submit its proposed budget to the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 90-59
… -- Gifts and Loans (removal of snow and ice from private road) STREETS AND HIGHWAYS -- Private Roads (removing of snow … §140: A town may not regularly plow and sand a private road belonging to a disabled individual, except in an emergency situation. … Whether a town may regularly plow and sand a private road belonging to a disabled individual …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… An audit released today by New York State Comptroller Thomas P. DiNapoli found … An audit released today by Comptroller DiNapoli found the states Office of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesComptroller DiNapoli Releases Municipal Audits
… Elizabethtown , Lockport Housing Authority , City of Long Beach , Putnam County and the Village of South Glens Falls . … director’s accrual and use of leave time. City of Long Beach – Budget Review (Nassau County) The significant revenue … of Elizabethtown Lockport Housing Authority City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsOpinion 99-3
… to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt firefighters and their families may expend such … afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Comptroller DiNapoli Releases State Audits
… report, notified hospitals of the correct way to bill inpatient claims, and modified its contractor’s sampling plan … similar claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected Health …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… and State regulations by making payments to unenrolled providers. The audit covered the period from January 2018 … by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st … federal guidance mandated that managed care in-network providers enroll as participating providers in the state …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… by an elected seven-member Board of Education, operates three schools with approximately 2,000 students. Budgeted … the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWyandanch Union Free School District – Budget Review (B23-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Town of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Opinion 89-26
… This opinion represents the views of the Office of the State Comptroller at the time it was … population of 50,000 or more (General Municipal Law, §810[1]). For this purpose, "population" means population as shown … disclosure prescribed in subdivision five of that section. General Municipal Law, §812[2] also authorizes any …
https://www.osc.ny.gov/legal-opinions/opinion-89-26DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… profile of the Mid-Hudson region. The region’s proximity to New York City and quality transportation systems continue … Just over 2.3 million people called the Mid-Hudson region home in 2015, concentrated in Westchester County (976,000 - … infrastructure and institutions, extensive road systems and educated workforce. The state’s and region’s …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recession