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Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price … Key Recommendations Develop and implement procedures for periodic price accuracy testing. Perform testing in …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… the end of the third quarter of State Fiscal Year 2024-25. For the three-month period ending Dec. 31, 2024, Fund … uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterVillage of Suffern – Budget Review (B25-6-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Opinion 2003-2
… with the village and shall become part of the village for fire protection purposes. 2 Neither sections 17-1704 and … located "in" the town to establish a joint fire district for the purposes stated in and "in the manner provided in … at one location within the proposed joint fire district for the purpose of jointly proposing the establishment of the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Opinion 93-5
… , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison Company of New York v State … 1038, 326 NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … of the Real Property Tax Law in relation to the procedures for enforcing delinquent property taxes (see McKinney's 1993 … body of any tax district shall determine that it is for the best interests of the tax district, it shall have 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 rendered. The opinion … necessary (see County Law, §501; see also Barry v City of New York , 175 Misc 712, 25 NYS2d 27, affd 261 AD 957, 27 NYS2d …
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 resulting Office of Information … of the Transformation, with little or no evidence that many basic planning steps were performed. For example, a risk …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… enlargement and improvement of the water system and for the payment of the principal and interest of bonds issued for the purposes of such district." In construing analogous … in County Law, §266(1) to impose user fees provides for a separate method of financing improvement districts, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… According to the Center for Political Accountability, H&R Block has no publicly … communications,” payments to any trade associations used for political purposes, and payments made to any organization … struck down prohibitions on independent corporate spending for political advocacy, the Fund has filed resolutions with …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An … occurred primarily because hospitals billed Medicaid for higher (and more costly) levels of acute care when, in … consistently follow some of these procurement policies. For example, of 924 procurements reviewed, 97 in the $500 to …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 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-97-4State Comptroller DiNapoli Releases Audits
… These weaknesses increased the risk of fraud, waste or abuse from unauthorized bank accounts and expenditures. … concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found the …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically … who were excluded from or otherwise ineligible for the Medicaid program. (Note: $548,184 of this was …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… service providers that were paid more than $10,000, or a total of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to support the competition process …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases … million that were reviewed, competition was not sought for 89 purchases totaling approximately $95,000. Six of the …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
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)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and separate … controls are adequate 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-2013m