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Opinion 95-4
… arising from alleged criminal conduct) COUNTY LAW, §209: A county board of supervisors generally is authorized to … matters within the county board's jurisdiction within the meaning of section 209 (see, e.g., County Law, §§210, 215[1], … Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… County, the hearing "shall be held" on or before the tenth day of December. Section 108 further provides that the … at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; Consolidated Edison …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Comptroller DiNapoli Releases State Audits
… their certifications on time, answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers given. The initial audit reports concluded that … of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 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-auditsDiNapoli: Get Your Money Back!
… Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Stony … Funds Workshop Levittown Public Library 1 Bluegrass Lane Levittown, NY Nassau June 23, 2025 6:00 p.m. – 7:30 p.m. West Islip Library Unclaimed Funds …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Municipal Audits
… water treatment plant purchases totaling approximately $1.15 million that were reviewed, competition was not sought for … accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The … components reviewed, auditors identified 132 (15%) where town officials could consider taking additional …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… respond to this majority vote in support of our proposal by adopting a disclosure policy. Without disclosure …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to … of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's Benevolent Association of the … of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent Association of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… to DOH data. We identified $832.5 million in total MCO payments to providers (in-network and out-of-network) who … by the five MCOs.) We identified $9.6 million in improper MCO payments to providers (in-network and out-of-network) who … Key Recommendations Review the $1.5 billion in Medicaid MCO payments to unenrolled in-network providers and providers …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial … activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background The District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… the Hempstead Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be … Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin Fare, have brought the concerns of their … executive director and board of directors, and the Valley Stream superintendent and school board outlining the scope of …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectContract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to … Statement on Sexual Harassment Prevention in Bids …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… operations and to evaluate the internal controls over cafeteria financial operations for the period July 1, 2012 … $460,500 over the next two years and $36,500 annually. The cafeteria fund’s financial condition has declined over the … to address the deteriorating financial condition of the cafeteria fund and establish a plan to repay the loan from …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Pomona Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of North Haven – Collections (2024M-99)
… report – pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … Determine whether Village of North Haven Village officials ensured collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Hammondsport Central School District – Multiyear Planning (2024M-54)
… than three times the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Background Our initial audit report, which was issued on September 19, 2014,determined whether the Department … card transactions. We also found ITS did not comply with State cybersecurity policies and did not establish adequate … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsHousing Authority Administrative Expenditures (2016-MS-2)
… corporations that generally provide affordable housing to citizens with lower incomes. Housing authorities around the … travel policy; or inadequate controls surrounding gift card use. Key Recommendation Provide oversight, including the …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Village of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8