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Opinion 95-23
… This opinion represents the views of the Office of the State Comptroller at the time … unreported; 26 Opns St Comp, 1970, p 209). Section 118(1) does not prescribe the particular details of the statement to … part, on the recognition of the fact that section 118(1) does not expressly require that the officer whose action gave …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-36
… Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 system on a part-county … in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … an agency whose municipal fathers have spent the money to upgrade their 911 service area should pay the surcharge". …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-12
… Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled firefighter forfeits his or her entitlement to … in uncompensated volunteer work. You ask whether a disabled firefighter forfeits his or her entitlement to … or fire district to pay to a paid firefighter who is disabled as a result of injury or sickness incurred or …
https://www.osc.ny.gov/legal-opinions/opinion-92-12XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… Technician Medicine-Physicians-Physicians, 3-year limited license-Physician Assistants-Specialists …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to residents …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. The Empire Plan … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and pass 100 …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceGreene County Industrial Development Agency – Management Practices (2013M-95)
… Purpose of Audit The purpose of our audit was to evaluate the Greene County Industrial … former GCIDA Board members had prohibited conflicts of interest. Members of the Board served conflicting roles …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementState Agencies Bulletin No. 1007
… bank change will have no effect on the current process for replacement of a lost or damaged check. Agencies should … State policy regarding when paychecks may be presented for payment remains the same; that is, Wednesday for Administrative payrolls and Thursday for Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksCompliance With Payment Card Industry Standards
… Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key Findings We reviewed select operational and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… in Schuyler County to 131 percent in Schenectady County. New York City’s collections totaled $657 million, an increase … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) … all tax collections, she did not always record dates of receipts or deposit or remit payments timely. Auditors … also found that the clerk did not properly record dates of collections for clerk fees on 21 of 29 daily collections …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady … and water rent collection process so that one individual is not responsible for receiving, recording and depositing …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Accounts Payable Advisory No. 70
… Operations (GFO), Chapter XII, Section 5.M – Selecting the Appropriate Handling Code Guidance : New York State … contract with Key Bank to print and mail checks paid from the State’s general checking account (“A” Warrant checks) if … to process the “Return to Agency” payments. If an agency does not notify OSC of a “Return to Agency” scenario now, it …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventElmont Public Library – Board Oversight and Professional Services (2014M-060)
… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted … and pay vendors before submitting claims to the Board for audit and approval. The Treasurer does not have access to …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Summit Security Services, Inc. (Summit)
… Purpose The objective of our examination was to determine whether individuals who performed security guard … payments the Office of General Services (OGS) made to Summit Security Inc. (Summit) under statewide contract … an active DOS registration, which requires individuals to pass background and criminal history checks. This …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitState Comptroller DiNapoli Releases School District Audits
… Central School District – Information Technology (IT) Assets (Onondaga County) District officials did not … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal … in the 2020-21 budget. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Comptroller DiNapoli Releases Municipal Audits
… , Town of Lewis , Madison County Probation Department and the Orange County Department of Social Services . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … processed approximately 233 million claims resulting in payments to providers of about $25 billion. The claims are …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Comptroller DiNapoli Releases Municipal Audits
… between the town-wide and town-outside-village highway funds. Genesee County – Purchasing (2015M-241) The … Nanticoke Volunteer Fire Department – Misappropriation of Funds (Broome County) The board did not ensure that all … properly accounted for. As a result, $7,780 of department funds were used to pay a former fire chief’s personal utility …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1