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Opinion 97-16
… for payment of money (see, e.g., In re White , 51 App Div 175, 64 NYS 726). However, the court in Ward , supra …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Financial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating … regulates the flow of the Hudson River and the Black River to reduce flooding caused by excess run-off and to augment …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesNursing Home Surveillance
… with Intellectual Disabilities Surveillance (Division), is responsible for ensuring nursing homes comply with federal … residents. Inefficiencies in the Department’s processes have significantly impaired its ability to assess fines … utilize the full array of enforcement actions available to it under both State law and CMS guidelines, choosing to not …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) … Park (Riverbank), a 28-acre rooftop park on the west side of Manhattan, is open 365 days a year and has a variety of indoor and outdoor athletic and cultural facilities. …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSelected Travel Expenses
… cards and many LIRR employees use cash advances to pay for their travel expenses. The travel policy also …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSelect Financial Management Practices
… process and collection and reporting of delinquent accounts receivable are in compliance with the Commission’s procedures …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2004-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase annuities for the benefit of members of a volunteer fire company. You ask whether foreign fire insurance tax monies may be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-21
… any statutory requirement that two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. … account balances at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further … at more frequent intervals". The purpose of section 110 is to prevent town officials from incurring obligations in …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Medicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… Medicaid managed long-term care (MLTC) premium payments on behalf of ineligible enrollees. The audit covered the … January 2015 to March 2021. About the Program Many of the State’s Medicaid recipients are enrolled in MLTC plans, which … paid about $701 million in improper MLTC premium payments on behalf of 52,397 recipients who were no longer eligible …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives … this holiday season and much happiness. … Thanksgiving is a time for celebrating all of the blessings in our lives …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliState Agencies Bulletin No. 2087
… 6 members of the ORP and VDC are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryXV.14 Federal Admin Recoveries – XV. End of Year
… Transfer authorization authority for Federal Transfers to Other Funds (Source 9’s) lapses on the last day of the … the dates specified may not provide OSC sufficient time to conclude its review prior to the beginning of the SFS blackout period. Agencies should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesLaurens Fire District – Financial Activities (2021M-43)
… - pdf ] Audit Objective Determine whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established … corrective action. … Determine whether the Laurens Fire District District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Franklin-Treadwell Fire District – Disbursements (2021M-16)
… agreed with our recommendations and indicated they have taken corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for the period … improperly allocated portions of its sales tax revenue to the town-wide general fund without first eliminating the … part-town funds (those that exclude the Village), contrary to statutory requirements. The Town consistently adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial operations for the period … information presented in the annual financial report to the State Comptroller is accurate. Budget and account for … with statute and determine what remedies are available to address prior taxpayer inequities. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of South Bristol – Financial Management (2015M-140)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through May 20, 2015. … The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $2.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Tuxedo – Financial Operations (2014M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Findings The Supervisor did not maintain complete and up-to-date accounting records and did not provide the Board with … for justice court revenue. The bookkeeper has the ability to perform all aspects of the disbursement process without …
https://www.osc.ny.gov/local-government/audits/town/2015/01/16/town-tuxedo-financial-operations-2014m-284