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Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was properly recorded and supported, and that money was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copenhagen-volunteer-fire-2021-114.pdfCopiague Fire District – Credit Card Purchases (2019M-98)
… findings in our report. Appendix B includes our comments on certain issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Upstate Medical University's Billing Practices
… in research and treatment of the most prevalent human diseases, such as cancer, diabetes, and heart disease. Its … based on Medicare and other evidence-based criteria, or claim not submitted within the carrier’s specified … and largely attributable to human error (e.g., data entry) or changes to the EPIC billing system, and thus not …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOpinion 2004-4
… as its attorney, is not mixed with other revenues of the partnership, and if the board member, directly or indirectly, … is deemed to have an interest in any contract of a partnership of which the officer or employee is a member … if the consideration under the contract were paid into the partnership and if, under the terms of the partnership, the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-4DiNapoli Proposes More Transparency for Fire Protection Costs
… the process for local communities that contract out their fire protection services to incorporated volunteer fire companies. DiNapoli's legislation would require any incorporated fire company to submit an itemized statement of the estimated … the process for local communities that contract out their fire protection services to incorporated volunteer fire …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Batavia, Buffalo, Corning, Hornell, Lackawanna, Long Beach, Olean, Rochester, Salamanca, Syracuse, Utica, … year and could not be issued a score. The cities of Long Beach and Utica improved their scores and moved out of a …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-fiscal-stress-scores-17-citiesDiNapoli Releases Fiscal Stress Scores for 17 Cities
… Thomas P. DiNapoli issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending … city of Amsterdam failed to file its financial information for the 2014 fiscal year and could not be classified. To … September, DiNapoli will release the updated fiscal scores for all counties, towns and the majority of cities in New …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesVendRep System Contract Search
New York State contracting entity users assigned the Contracts role have access to all active contracts that were approved by the Comptrollers Office prior to April 2012
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchAssessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… are compensated under programs covering both occupational and non-occupational disability and sickness. Coverage for these benefits, with limited … are recovered via the Board’s assessments on participating insurance carriers, self-insurers, the State Insurance Fund, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Assessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020
… To ascertain the total expenses that the Workers Compensation Board incurred in administering the Workers Compensation Program for the three State Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/assessment-costs-administer-workers-compensation-program-three-state-fiscal-years-endedOpinion 93-22
… a true case of remission of bail forfeiture within the meaning of CPL, §540.30, an order of a superior court would … of law and which it was beyond its power to do" ( id .). In the latter case, the requirements of CPL, §540.30 …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Controls Over Capital Improvements at City-Owned Homeless Shelters
To determine whether the New York City Department of Homeless Services has appropriate oversight and adequate controls over the capital improvement process at Cityowned homeless shelters
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersDebt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… trust in the town board’s efficiency and effectiveness. From January 1, 2015, through August 13, 2025, the Town’s … should be prepared and provided to our office within 90 days, pursuant to Section 35 of the New York State General …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Debt – 2022 Financial Condition Report
… Limit the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At … general obligation bond ratings were assigned as follows: AA+ by Fitch Ratings; Aa2 by Moody’s Investors Service; and …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtDiNapoli Announces State Contract and Payment Actions for November
… Inspector General $8.4 million lease with 90 Church Street Limited Partnership for space at 90 Church Street in New York City. … Commission $20.5 million lease with 90 Church Street Limited Partnership for space at 90 Church Street, New York …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberDebt – 2021 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. High … increased taxation or additional future borrowing. Limit the capacity to finance capital assets and grants. New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New … performed a procedure that was distinct or independent from another procedure that was performed on the same day for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Opinion 92-56
… or public policy (see Susquehanna Valley Teachers School District v Susquehanna Valley Association , 37 NY2d 614, 376 … NYS2d 427; Syracuse Teachers Ass'n v Board of Education , 35 NY2d 743, 361 NY2d 912). As a general principle, it has … the employee (see Board of Education of Union Free School District No. 3 of the Town of Huntington , v Associated …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Opinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … 130 NYS 761, affd 153 AD 623, 138 NYS 1136 affd 208 NY 621; see gen 24 ALR 4th 822). We express no opinion as to whether the …
https://www.osc.ny.gov/legal-opinions/opinion-93-33