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State Comptroller DiNapoli Releases Audits
… municipalities also found most of them did not complete all their mandated annual inspections. City University of New … accounts; making deposits to accounts; and ensuring all accounts are used for appropriate business purposes. … adequately monitor whether schools are in compliance with all fire safety regulations and accurately report violations. …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The … provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations … violated federal and State regulations by making payments to unenrolled providers. The audit covered the period from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… 2022 and 2023. Actual revenues exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the … and actual expenditures were less than appropriations by an average of $38,397 (19%) in the general fund. In … Wyoming County treasurer within the timeframes established by state law. The tax collector did not remit taxes totaling …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backEffectiveness of the Information Technology Transformation
… Technology Services (ITS) clusters operate efficiently and whether the Transformation has been successful in … Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and streamline services. … each organized within a different part of ITS. In each case, we reported on areas where ITS had not established …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 93-5
… than the dated specified in Town Law, §108 would not, by itself, invalidate the budget. You state that, although a … at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, … 602 (L 1993, ch 602, §8[c], [d], as amended). In the case of tax liens held by a tax district, however, such …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… arising from alleged criminal conduct) COUNTY LAW, §209: A county board of supervisors generally is authorized to … with respect to possible criminal conduct relating to two matters: certain travel vouchers submitted to the county by a public official who is paid with county moneys; and charges …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2003-2
… as amended (former McKinney's Unconsolidated Laws, Title 16, Chapter 13 [§5851 et seq.]) (L 1988 ch 241 §2), which had …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cortlandville Fire Department – Internal Controls (2014M-3)
… reporting the results of those audits to the membership in June and December. Ensure that all disbursements are properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … School District and the Otsego Northern Catskills Board of Cooperative Educational Services . “In an era of limited … financially solvent. Otsego Northern Catskills Board of Cooperative Educational Services – Extra-Classroom Activity …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-602
… a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followState Agencies Bulletin No. 1649
… the check is created from the Payroll Revolving Exchange account and mailed to the agency with a transmittal letter. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… District moneys are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsTravel Plaza Revenues and Capital Improvements (Follow-Up)
… in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In our … of rent due under their contracts, and (3) making the capital improvements required by their contracts. We found …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… of General Services’ (OGS) administration of contracts for subscription services that provided books, journals, … and found EBSCO was billing in excess of the $35 limit for individual Titles, and did not provide sufficient data to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow