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Opinion 97-4
… of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is … chapter 796 provides: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … may use foreign fire insurance tax moneys to provide for the care and relief of the firefighter and his or her …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… The audit covered the period from January 2018 through June 2022. About the Program Medicaid 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
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… OUF in the Town of Stony Point Stony Point Town Hall 74 East Main Street Stony Point, NY Rockland June 11, 2025 … Long Island June 9, 2025 1:00 p.m. – 2:30 p.m. Huntington Library Unclaimed Funds Workshop Huntington Public Library 338 Main Street Huntington, NY Suffolk June 18, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 93-5
… have been made by the board, "shall constitute" the budget for the ensuing fiscal year (Town Law, §109[3]). Pursuant to … especially followed in cases where the act to be taken is for the benefit of the public (see Looney v Hughes , 26 NY … has previously expressed the opinion that the time limit for holding the public hearing in section 108 is intended to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… as the case may be, these sections must be read together with section 198(3)(d) of the Town Law and applied … which may be used either alone or in conjunction with assessments to finance all costs of the special district … sections 202 and 202-a, when read together and harmonized with section 198(3)(d), require that towns levy assessments …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time … board to delegate the power to conduct investigations to a committee of the board. In addition, the chair of the board … under section 209. Except as referenced above, section 209 does not specify what procedures the board, or a committee of …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2003-2
… as the result of the creation of a town to be coterminous with a pre-existing village, and that it operates principally … 17 to apply also to towns created to be coterminous with a pre-existing village (see Village Law §17-1700, as … village as to which a town is created to be coterminous with such village," there must be submitted to the voters in …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cortlandville Fire Department – Internal Controls (2014M-3)
… located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member Board of … images. Record all transactions in a timely manner. Comply with the Department’s by-laws by auditing the records monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-602
… date change for an employee that has prior service with a qualified employer sponsored retirement plan. This … and certify that they have verified all prior service with the retirement plan providers. The fields below have … Approved Election Date Verification of All Prior Service With Appropriate Retirement Plan Provider(s) OSC Actions OSC …
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)
… methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as … $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… and general ledger cash accounts and provide the Board with monthly reports showing budget-to-actual activity to … to review payroll reports and confirm that they agree with the time sheet records. … The purpose of our audit was …
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 one month tested, and as a result underpaid its rent for that month. Furthermore, we found that concessionaires … in our initial report was no longer applicable. For the remaining seven recommendations, we found six had …
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-followAdministration of the Article 8-A Loan Program (Follow-Up)
… purpose and whether loan recipients were complying with the requirements of their loans with respect to correcting violations and making other needed …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Ontario County. The District, which operates four schools with approximately 2,300 students, is governed by an elected … reserved are necessary, reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in compliance with statutory requirements. Adopt detailed policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… local sales tax collections were strong in August, even with many counties participating in the gas tax holiday,” DiNapoli said. “With consumer spending softening in recent months, local … at least some year-over-year growth in August collections, with Sullivan County experiencing the largest increase at …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and will be … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyTown of Schaghticoke – Budgeting (2013M-239)
… Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … operations, and continually adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239