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Alden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… - pdf] Audit Objective Determine whether the Village of Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Main-Transit Fire Department – Credit Cards (2024M-77)
… $216,961 that we examined, purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary … voucher packets had adequate supporting documentation to confirm the expenses were appropriate. As a result, 273 … that was appropriate. As a result, 353 purchases may not have been for proper Department purposes. For example, two …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… million that related to the processing of bank transfers, payroll, real property taxes and cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 97-17
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected …
https://www.osc.ny.gov/legal-opinions/opinion-97-17XI.18 Overview – XI. Procurement and Contract Management
… type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… “The U.S. Supreme Court's landmark decision today grants same-sex … is truly historic and worthy of celebration." … The US Supreme Courts landmark decision today grants samesex …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Background The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The … to more than 55,000 households and commercial businesses, is governed by an elected five-member Board of Commissioners. … Adopt budgets that do not appropriate fund balance that is not needed. Use surplus fund balance as a financing source …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mWhat is a Public Authority?
… Public authorities are corporate instruments of the State created by the Legislature to further public … and nursing homes. The debt service for these bonds is usually supported by revenues of the project, such as …
https://www.osc.ny.gov/public-authorities/what-public-authorityAbout an Employer’s Role – What Every Employer Should Know
… send us data on the salaries paid and days worked for NYSLRS members. The accurate and timely reporting of …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleSpecial Disability Benefits – Special 20- and 25-Year Plans
… disabled because you contracted HIV (where there may have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsSelected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield's (Empire's) payments to Mount Sinai Hospital (Mount Sinai) for special items were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $9,327 from St. Luke’s for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and Arden Hill. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … from Stony Brook for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughComptroller DiNapoli Releases School Audits
… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-audits