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Opinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… district in question was established by a town pursuant to Article 12-A of the Town Law. Sections 202 and 202-a of the … ad valorem basis unless the petition submitted pursuant to Article 12 of the Town Law requesting the establishment of … Comp, 1953, p 341; 5 Opns St Comp, 1949, p 79; see also, 32 Opns St Comp, 1976, p 56). January 18, 1990 Kim H. …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … as a village may not establish, pursuant to Article 11-A of the Town Law, a joint fire district that would encompass …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… separate from the Towns of Vienna and Verona, and located in Oneida County. The Board of Fire Commissioners consists of … maintained complete and accurate financial information in order to provide the financial information necessary to … showing budget-to-actual activity to assist the Board in monitoring the District’s financial condition. Adopt an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not … to the bank statements and canceled check images. Record all transactions in a timely manner. Comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3CUNY 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 Agency Actions Agencies should destroy all previous TIAA Action Request (AC-1767) forms. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesAdministration of the Article 8-A Loan Program (Follow-Up)
… of the Article 8-A Loan Program ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… Local sales tax collections in New York state increased by 12.6% statewide in August compared to the same month in 2021, according to an analysis released … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next …
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
… in New York state increased by 11.9% in July compared to the same month in 2021, according to an analysis released … local officials continue to monitor economic factors that impact overall sales tax revenues." New York City’s … largest increase at 19.6%, followed by Cattaraugus (13.3%) and Yates (12.6%). Conversely, Monroe County saw the steepest …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyTravel Plaza Revenues and Capital Improvements (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Travel Plaza Revenues and Capital Improvements (Report 2008-S-103). Background In our initial audit report, which was issued on January 15, … a fuel concessionaire underreported its fuel deliveries in one month tested, and as a result underpaid its rent for …
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-followTown of Schaghticoke – Budgeting (2013M-239)
Town of Schaghticoke Budgeting 2013M239
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Medicaid 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-followDiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree after an audit and … on company activities and manipulating company records to conceal her crimes. She was arrested in July 2016. "Sherry … accountable for her actions," said DiNapoli. "My thanks to District Attorney Baker and the New York State Police for …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … DMNA lacked documentation to support the reasonableness of the prices paid and how it selected vendors. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesState Comptroller DiNapoli Releases Audits
… misconduct. On Dec. 14, 2021, the clerk pleaded guilty to Attempted Falsifying Business Records in the second … reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. Records … by the county clerk and Surrogate’s Court were up to date and complete and auditors noted no material …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsOversight of the STEM Incentive Program (Follow-Up)
… Objective To determine the extent of implementation of the four … and Mathematics (STEM) Incentive Program (Program) to ensure recipients were in compliance with the Program …
https://www.osc.ny.gov/state-agencies/audits/2020/03/11/oversight-stem-incentive-program-followComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cheektowaga-Maryvale Union Free School District , Corinth … that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-audits