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Electronic Reporting
… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Amani Public Charter School , Holland Central School District , Mount Pleasant Central School District and the Onteora Central School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsOpinion 2003-2
… from Charles D. Cook, State Senator, dated July 6, 1988, re S. 7865-A / A. 10196-A; letter to Evan A. Davis from Paul D. Tonko, Member of Assembly, dated July 1, 1988, re Assembly Bill 10196A; memorandum to Evan A. Davis, Counsel … to the Office of Rural Affairs, dated June 30, 1988, re: S. 7865-A). There is nothing in the legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… §227: Where a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public … County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … of the Town of Piercefield , 37 AD2d 1038, 326 NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln Plaza …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until … Tax Law may compromise or waive interest and penalties on taxes levied prior to the dates specified in those …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… be guided by this code of fair procedure. March 1, 1995 Charles E. Drake, County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… basic planning steps were performed. For example, a risk assessment was not conducted timely to help identify … State oversight inquiries. Complete an overall risk assessment of ITS and incorporate it into the new FY 2016-17 … ITS officials indicated that a formal risk assessment is currently underway. Such assessment should be …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… in the opinion. WATER RENTS -- Imposition of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS -- Capital Costs (authority to impose water rates to raise both operation and maintenance …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-4
… Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) … Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the Association solely by reason of the death …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State 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. … weaknesses increased the risk of fraud, waste or abuse from unauthorized bank accounts and expenditures. Auditors …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… Day/Time Event Location County Lower Hudson Valley June 4, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Ramapo … Ramapo Town Hall 237 NY-59 Suffern, NY Rockland June 5, 2025 10:00 a.m. – 1:00 p.m. OUF in the Town of Haverstraw … Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Stony Point …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backMedicaid Program – Managed Care Payments to Unenrolled Providers
… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers 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
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not develop and adopt realistic budgets. As a … fund balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… a disclosure policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being … to the Center for Political Accountability, H&R Block has no publicly available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the … 97 in the $500 to $250,000 range and totaling more than $1.1 million lacked required documentation to demonstrate that …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… by Town Law, and document the results of this audit in the minutes. Maintain accounting records to help facilitate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… report Security and Effectiveness of Department of Motor Ve …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsRainbow Rhymes Learning Center (Follow-Up)
… State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial audit … (Department) grant payments to Rainbow Rhymes Learning Center (Rainbow) were appropriate and adequately supported. … State Education Department: Rainbow Rhymes Learning Center Report (2009-S-84) …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-follow