Search
State Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors … 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. Insofar as it relates to the … expenditure of foreign fire insurance tax moneys, chapter 796 provides: Such taxes shall only be used for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… Objective To determine whether Medicaid managed care organizations violated federal and … from January 2018 through June 2022. About the Program Medicaid managed care organizations (MCOs) establish provider … providers enroll as participating providers in the state Medicaid program by January 1, 2018 (with the exception of …
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 … following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… property aligned with its purpose. RCCRC officials adopted a mission statement, established required committees, … identified 67 (8%) where town officials could consider taking additional steps to increase physical accessibility at … identified 103 (16%) where town officials could consider taking additional steps to increase physical accessibility at …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in … Services; and the ease and efficiency of core programming languages at the Department of Labor and the Department of … 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 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner of Finance of the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… This opinion represents the views of the Office of the State Comptroller at the time it was … of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS … Islip v Powell , 78 Misc 2d 1007, 358 NYS2d 985; McKinney's Statutes, §221[1971]). Section 198(3)(d) provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2003-2
… 1988 ch 241, Memorandum in Support of S. 7865, by Senator Charles D. Cook; see also letter to Governor Mario M. Cuomo from Charles D. Cook, State Senator, dated July 6, 1988, re S. … town/village. June 2, 2003 Marianne Stecich, Esq., Attorney at Law Village/Town of Mount Kisco 1 See former …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
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 … Union Free School District – Financial Condition (Suffolk County) The board did not adopt realistic budgets because it …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-602
… Purpose To inform agencies of the changes to the TIAA Action Request (AC-1767) form … Request) SUNY/CUNY Affiliated Community College (Y/N) Break In Service (Y/N) Termination Date (Beginning of Break …
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)
… in our audit report, Overpayments of Ambulatory Patient Group Claims (Report 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology … Department of Health: Overpayments of Ambulatory Patient Group Claims (2011-S-43) … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followState Agencies Bulletin No. 1649
… process Affected Employees All employees who receive a payroll check from a partial paycheck reversal All employees … a request to OSC to reverse (AC230) or exchange (AC1476) a payroll check. Under the current business process, if the … from a partial reversal, the check is created from the Payroll Revolving Exchange account and mailed to the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksTravel Plaza Revenues and Capital Improvements (Follow-Up)
… Purpose To determine the extent of implementation of the eight … which was issued on January 15, 2010, our objective was to determine whether the New York State Thruway Authority …
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)
… our initial audit report, Contract with EBSCO Subscription Services, Inc. (Report 2007-R-6). Background Our initial audit report, … and other authorized entities. EBSCO Subscription Services Inc. (EBSCO) is the largest provider in this …
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 To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background Our initial audit … and whether loan recipients were complying with the requirements of their loans with respect to correcting …
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)
… District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia … procurement of goods and services that are not required by law to be competitively bid. … Honeoye FallsLima Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-and