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Opinion 92-1
… (mandatory nature of withdrawal provisions); (procedure for withdrawal upon deposit of appropriate securities); (submission of securities in excess of amount to be withdrawn); (substitution of certificates of … value at all times is substantially equal to the amount of retainage withdrawn. (6) Before registered obligations are …
https://www.osc.ny.gov/legal-opinions/opinion-92-1Opinion 94 - 23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-94-23Constitutional Amendment
… – Relates to excluding certain indebtedness for the construction of sewage facilities in determining … Text Status … Relates to excluding certain indebtedness for the construction of sewage facilities in determining …
https://www.osc.ny.gov/legislation/constitutional-amendmentCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesXIII.7 Office of the State Comptroller Travel Manual – XIII. Employee Expense Reimbursement
… Click here to access the Travel Manual . To view or print a PDF file, you need the Adobe Reader®, version 5 or later, on your computer. You can download a free copy of Adobe Reader® from the Adobe website. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii7-office-state-comptroller-travel-manualWhitesville Central School District – Information Technology (2021M-22)
… to define information technology services to be provided. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… students we identified who were likely Medicaid-eligible and received speech, occupational or physical therapy … analysis. Establish written Medicaid claim procedures and ensure all Medicaid claim documentation requirements are … met. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… purposes and properly audited and approved prior to payment. Key Findings The Board, District officials and the … supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is accurate, for valid purposes and in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mVillage of Windsor - Water Operations (2019M-210)
… whether Village officials accurately billed customers for water usage and reconciled water produced to water … The Clerk-Treasurer used an inconsistent methodology for estimating water bills. Estimated and customer-submitted … whether Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Town of Hounsfield - Claims Auditing (2019M-215)
… Findings The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … complied with bidding requirements and/or the Town’s procurement policy. Key Recommendations Perform a thorough …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Brewster Central School District - Professional Services (2019M-235)
… not seek competition for professional services from three of the 10 professional service providers reviewed. These … District officials should: Conduct a periodic review of professional service providers to determine the need for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme
… York City Council candidate Albert Alvarez. On Tuesday, in New York County Supreme Court, Mendez was sentenced to 5 … 28, 2019, Mendez was convicted of 10 counts of Offering a False Instrument for Filing in the First Degree, a class E … George Gonzalez, were arraigned for their roles in the false filings on January 10, 2018. Mendez and Gonzalez …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-schemeWyandanch Union Free School District – Budget Review (B20-7-7)
… 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of … budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7State Comptroller DiNapoli Statement on Passage of Legislation Increasing Oversight of Industrial Development Agencies (A.07915/S.05867)
… I want to thank Assemblyman Magnarelli and Sen. Marchione for sponsoring this proposal and helping implement reforms …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-dinapoli-statement-passage-legislation-increasing-oversight-industrial-developmentMedicaid Program – Medicare Part D Clawback Payments
… 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and Medicaid (“dual-eligibles”). The Department … government to cover part of the cost of prescription drugs for the State’s full-benefit dual-eligible population. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsOpinion 88-21
… a public recreation building in which the village plans to rent space for general governmental purposes such as …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 88-19
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … litigation on behalf of the town (see Graves v Lombardi , 70 Misc 2d 1053, 335 NYS2d 189, affd 42 AD2d 700, 345 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 88-17
Concerning 34 Opns St Comp 1978 p 154 with regard to the dedication of park land in a subdivision
https://www.osc.ny.gov/legal-opinions/opinion-88-17X.7 Overview – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES A Customer is an entity providing or owing … with Business Units. The use of Customers is required for revenue contracts in the SFS, for Interagency billing and payment processing, and to track …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewWyandanch Union Free School District - Budget Review (B22-7-1)
… [read complete report - pdf] Purpose The purpose of our budget review was to … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1