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Opinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … 1 After December 31, 1999, if the enforcement of a pre-1995 lien has not been concluded, as evidenced by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Regarding the procedure which the county board of supervisors may follow in investigating the possibility of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the … (ITS) clusters operate efficiently and whether the Transformation has been successful in standardizing the … Determine how effective the IT Transformation process has been in …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of water rates on the users of the water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 (50.6%) were cast in favor of the Fund’s proposal and 73,985,538 (49.4%) were cast in support of management’s position opposing the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and identified instances of both existing and new …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … may be expended to provide a death benefit to a member of the Volunteer and Exempt Firemens Benevolent Association …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… Department (SED): Advanced Therapeutic Concepts Inc., Compliance with the Reimbursable Cost Manual (2016-S-42) For … Education Department: Oversight of School Fire Safety Compliance (2017-F-22) (Follow-Up) An initial audit report, … did not adequately monitor whether schools are in compliance with all fire safety regulations and accurately …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… which lacked van accessible parking spaces; the senior center; the parks and recreation administration building; the animal shelter; the municipal building and the recycling center. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC … aligned with the corporation’s purpose and were conducted in accordance with its bylaws and acquisition and disposition …
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 money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Coldspring, and located in … to ensure that financial activity is properly recorded and reported and that Di …
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)
… We found that ITS and the Department were not in compliance with Payment Card Industry (PCI) Data Security … five recommendations covered PCI Data Security Standard compliance, policies addressing logging, controls over change …
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)
… Purpose To determine the implementation status of the three recommendations in our initial report, State Education Department: Rainbow Rhymes Learning Center (Report 2009-S-84). Background Our initial … To determine the implementation status of the three recommendations in our …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … New York State Comptroller Thomas P DiNapoli announced today his office stopped $253 million in questionable or …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsMaine-Endwell Central School District – Financial Condition (2013M-49)
… The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Housing Authority Administrative Expenditures (2016-MS-2)
… , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to … whether housing authorities were adequately controlling and monitoring administrative costs for the period January 1, … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria … (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is governed by an … in operation within the District, with 540 students and 107 employees. The District’s appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-and