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Opinion 88-15
… OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of … if the officer or employee, individually or as a member of a board, has the power or duty to: (a) negotiate, … to consult the Code of Professional Responsibility of the New York State Bar Association. Finally, we note that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1530% New York State Initiative
… due to lack of money or other resources. 1 Providing meals for students is a strategy to reduce food insecurity, support … reimbursement for school lunch meals. The Initiative increases the reimbursement schools receive for lunches from … was established over 7 years ago, and despite incremental increases since AGM became the lead agency in 2022 (taking …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeMedicaid Audits Find More Than $500 Million in Waste
… payments and untapped revenue opportunities over a four-year period, according to a report released today. Auditors … mandated financial oversight functions. In state fiscal year 2015-2016, the Division of the Budget projects Medicaid …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteEnforcement of Commission Orders and Other Agreements (Follow-Up)
… included in our initial audit report, Enforcement of Commission Orders and Other Agreements (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities operating in New York … included in our initial audit report Enforcement of Commission Orders and Other Agreements Report 2018S27 …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOpinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture moneys) DISTRICT ATTORNEY -- Powers and … and (ii) of the CPLR must be deposited, respectively, in a "law enforcement purposes" or "prosecution services" …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… the stark reality of food insecurity: 1.3 million adult New Yorkers live in households without enough food. … assistance, many for the first time. Some have run out of supplies and have turned people away. The Food Bank for New …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecuritySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period … processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCity of Troy – Budget Review (B5-13-20)
… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations The City should adopt a …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Genesee County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… internal controls over payroll and leave accruals for the period July 1, 2012 through October 31, 2013. … Background The Argyle Central School District (District) is located in several towns in Washington County. The … payroll duties so that this individual does not control all aspects of payroll transactions. If it is not feasible to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Category Level 3: Fund Type Level 4: Fund Type (Federal vs. State) Level 5: Total Fund Level 6: Fund/Subfund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… have not properly budgeted for tuition and teacher personnel salaries. District officials also consistently … Maintain unexpended surplus funds within the allowed legal limits. Develop a plan to budget for moneys needed that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … of duties performed by the Treasurer. Village officials do not review payroll in a timely manner, and there is no … records or physical inventories completed. Three employees have access to all financial software functions enabling them …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1IX.7.A Funds – IX. Federal Grants
… Given the functionality within the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is decreasing. … Given the functionality within the SFS the need for the creation andor maintenance of funds for individual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases Municipal Audits
… ineffective recordkeeping, the certified public accounting firm was unable to complete its audits for the last two …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Reporting Through Retirement Online – Legacy Reporting
… Retirement Online allows you to securely report service and salary information and contribution, loan and service credit purchase (arrears) payments for employees … including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineDivision of Housing and Community Renewal Bulletin No. DH-51
… the Rent Regulation Services Unit (RRSU) provide for the payment of Performance Advances to eligible RRSU employees. … automatic processing takes place. NHRP708 Mass Increment Payment Exception Report This report identifies employees who … cycle. Employees who are on paid Sick Leave at the time of payment will not receive payments automatically. The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-51-april-2011-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-56
… the Rent Regulation Services Unit (RRSU) provide for the payment of Performance Advances to eligible RRSU employees. … automatic processing takes place. NHRP708 Mass Increment Payment Exception Report This report identifies employees who … cycle. Employees who are on paid Sick Leave at the time of payment will not receive payments automatically. The agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-56-april-2012-performance-advances-graded-and-ns-equatedComptroller DiNapoli Releases Municipal Audits
… committee routinely reviewed the treasurer’s monthly bank statements, canceled checks and bank reconciliations to verify that transactions were …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… [ read complete report - pdf ] Audit Objective Determine if District officials established eligibility for and … Determine if District officials established eligibility for and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school