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Opinion 2010-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Steuben County – Court and Trust Funds (2024-C&T-4)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through May 31, 2024. … by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted to the Commissioner for … of internal controls to account for and safeguard these funds. Key Findings The Commissioner or her confidential …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Collection and Use of the Motor Vehicle Law Enforcement Fee
… Financial Services (Department) has collected, accounted for and distributed all Fee revenue due to the State and … Department. About $18.8 million was deposited into a fund for the Division and the remaining $366 million was deposited into a fund for the State Police. The Division funds grants to assist law …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeSelected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Utilization of the Arch Street Yard and Shop Facility
… – Long Island Rail Road (LIRR) Arch Street Yard and Shop Facility (Facility) was constructed before it was needed for East Side … Authority Long Island Rail Road Arch Street Yard and Shop Facility Facility was constructed before …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityComptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… of Charles Angelillo, 41, of Eastport, for his role in a conspiracy to defraud the state of over $200,000 by … supplies, and labor. The defendant, who pled guilty last October, must release the state of all obligations for the bogus invoices, refund $10,000 he …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… said: "As alleged, these four defendants purported to run a legitimate medical clinic that provides care and … day-to-day operations of the businesses. They controlled payroll, the hiring and firing of employees, corporate …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
… (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved … ensured the claims we reviewed were adequately documented, for appropriate purposes and properly audited and approved … the District $1,855 by adopting federal per diem rates for travel expenses. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/smithtown-central-school-district-claims-processing-and-travel-relatedNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… (Program) provides a campus-based health care alternative for preschool, elementary, middle, and high school students … families. SBHCs bill Medicaid and third-party insurance for reimbursement, as appropriate. All SBHCs must provide, … 170,000 students enrolled in the Program, accounting for approximately 700,000 health care visits annually. Sixty …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andOpinion 89-54
… municipality other than a sewer and/or water improvement district. [Emphasis added] It is clear, from the above-quoted …
https://www.osc.ny.gov/legal-opinions/opinion-89-54DiNapoli Announces State Contract and Payment Actions for February 2016
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,739 contracts valued at $3.25 … through February for calendar year 2016, DiNapoli’s office has approved 3,175 contracts valued at $7.78 billion … for media planning and buying services for traditional NYS lottery products such as Mega Millions, Power Ball and …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-state-contract-and-payment-actions-february-2016Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… specifically related to climate adaptation to prepare for rising sea levels, storms, and severe weather events. … and another $34.2 billion in capital projects programmed for 2020 through 2024. This includes the major … and equipment is critical to ensure the system is prepared for future extreme weather events. Consequently, Transit is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 1.2 million active and retired State, local government and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsSouth Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire Commissioners (Board) … adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Greenwood Lake Union Free School District – Procurement and Claims Processing (2021M-147)
… in a cost-effective manner and ensured claims were audited for accuracy and completeness. Key Findings District … in a cost-effective manner or ensure claims were audited for accuracy and completeness. District officials did not use a competitive process for 16 or 27 percent of the purchases we reviewed. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/greenwood-lake-union-free-school-district-procurement-and-claimsDiNapoli: State Pension Fund Value $194.3 Billion
… these challenging times and provide retirement security for our members for years to come.” In June, the Fund was ranked by Pew … estate and real assets (9.66 percent) and absolute return strategies and opportunistic alternatives (3.85 percent). The …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionOpinion 2002-15
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0East 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 maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolState Police Bulletin No. SP-67
… Purpose To provide procedures for processing payments. Affected Employees Investigators and … the Laws of 2001 providing an Equipment Allowance payment for eligible employees. Eligibility Employees who are active … in Bargaining Unit 62 on 04/01/03 shall receive $177 for equipment purchased. Employees who are on Leave Without …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-67-equipment-allowance-payment-employees-represented-nys-police