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Opinion 2000-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … are town officials and, even if the code of ethics does not require abstention, the affected board members should … solely or primarily to the salaries of family members. You ask whether town board members are required to abstain …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12SUNY Bulletin No. SU-106
… Purpose To explain procedures for processing the Lump Sum Payments. … 21P , ANN , BIW , CAL , CYF , and CYP Background Pursuant to the Memorandum of Understanding dated August 5, 1998 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-106-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2004Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. The Academy Charter School – Credit Card … that work completed was within the scope of the project. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases State Audits
… made in each area. New York City Department of Education (DoE): Compliance With State Arts Education Requirements … audit report issued in February 2014, examined whether DoE students completed an arts education curriculum that … with the Reimbursable Cost Manual (2014-S-60) For the calendar year ended Dec. 31, 2012, Unity claimed $404,952 in …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … Part D). Medicaid is considered the payer of last resort, and as such, MCOs are required to coordinate benefits with … with Health Management Systems, Inc. (HMS) to identify and recover payments made for services that should have been …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipientsOversight of Mental Health Education in Schools (Follow-Up)
… (Department) is charged with the general management and supervision of the State’s school districts and the education of approximately 2.5 million public school … program (IEP), schools are often considered the natural and best setting for comprehensive prevention and early …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … with disabilities who are between the ages of three and five years. Arc Orange is reimbursed for preschool … service costs, which consisted of $69,310 in severance pay and $1,640 for staff service awards; and $24,019 in other …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualDiNapoli: 1st Quarter State Tax Receipts Modestly Higher Than Division of Budget Projections
… financial market levels, near full employment recovery, and easing inflation have all benefitted the state’s economy. … Personal income tax (PIT) receipts totaled $16.3 billion and were $194.8 million above DOB’s financial plan … SFY 2023-24, reflecting, in part, the impact of employment and wage growth on withholding collections as well as the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-1st-quarter-state-tax-receipts-modestly-higher-division-budget-projectionsVacancies at the Clinton Towers Mitchell-Lama Housing Development (Follow-Up)
… Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. Clinton … formed in 1972 for the purpose of constructing, owning, and operating the 396-apartment development. The development is managed by P&L Management and Consulting. Prospective tenants file an application and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/vacancies-clinton-towers-mitchell-lama-housing-development-followState Comptroller Releases School District Audits
… of 475 IT assets tested (31 percent). It took between 11 and 55 days from the initial visits for officials to locate … School District – Fund Balance Management (Sullivan County and Ulster County) The board overestimated appropriations … Review (Monroe County) Auditors commend the superintendent and board for the actions they have taken to improve the …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsManaged Care Organizations – Payments to Ineligible Providers (Follow-Up)
… to determine whether the Department of Health (Department) and MCOs had adequate processes in place to prevent payments to ineligible providers, and whether improper payments were made to ineligible … claims that lacked this information, assess those claims, and ensure recoveries are made; and improve monitoring …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/managed-care-organizations-payments-ineligible-providers-followVendor Responsibility Review Process
… only award contracts to responsible vendors. A responsible vendor must have the: integrity to justify the award of … entity’s duty to evaluate the responsibility of the vendor before awarding the contract. This is an important … to the scope of the contract on the Vendor Responsibility Questionnaire, if required. The State contracting entity must …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 million …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsBolton Fire District – Credit Cards (2017M-180)
… to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the … receipts. The District incurred $116 in late fees and $112 in finance charges. Key Recommendations Require …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Village of Candor – Fund Balance (2017M-148)
… of Candor is located in the Town of Candor in Tioga County and has a population of approximately 850. The Village is … the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key Findings Although … the average annual expenditures over the last three years, and the Board has no clear plans for the use of the …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… City School District is located in the City of Fulton and the Towns of Granby, Minetto, Oswego, Palermo, Scriba and Volney in Oswego County. The District, which is governed … over non-payroll cash disbursements by segregating duties and providing management oversight, so that no individual …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, which … year totaled more than $40 million. Key Findings The Board and District officials consistently overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122Perry Central School District – Financial Management (2017M-118)
… District is located in the Towns of Perry, Castile, Warsaw and Covington in Wyoming County and a portion of the Town of Leicester in Livingston County. … $18 million. Key Findings For the 2013-14, 2014-15 and 2015-16 fiscal years, the Board overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Harpursville Central School District - Financial Condition (2018M-120)
… deficits totaling $4.8 million during this time. As a result, the District used $3.2 million more fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether … 2017. Background The East Islip Public Library is located in the Town of Islip in Suffolk County. The Library is … for attraction ticket purchases, sales and inventory on hand. Separate financial duties so that no one individual …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223