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State Comptroller DiNapoli Releases Audits
… issues with the quality of data the department relies on to administer the state's weights and measures program. … assist municipalities to focus their limited resources on areas of highest risk to consumers and producers. Site …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt Firemen's … not a volunteer or exempt volunteer firefighter. Insurance Law, §§9104 and 9105 govern the distribution and use of … the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid program by January 1, 2018 (with the exception of certain provider types). Through the screening and provider enrollment process, the Department of Health (DOH) gains a level of assurance over the provider’s validity to provide Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined … of $5.5 million between July 1, 2023 through June 30, 2024, officials did not seek or provide documentation to …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 93-5
… of the Town of Piercefield , 37 AD2d 1038, 326 NYS2d 56; Rose v Elliott , 218 App Div 287, 218 NYS 185; Lincoln …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … 198(3)(d) of the Town Law and applied harmoniously if at all possible (see Town of Islip v Powell , 78 Misc 2d … peremptory construction. [Citations omitted]. (44 AD2d at 222-3, 354 NYS2d at 205). Although the Appellate Division …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, … of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until December 31, 1999, however, a …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… and performance of official duties of any officer or employee paid from county funds and the accounting for all …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Cortlandville Fire Department – Internal Controls (2014M-3)
… controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” East …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-602
… a waiver of the suspense period or an election date change for an employee that has prior service with a qualified … been updated to include additional information required for OSC’s audit and approval. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment … on August 20, 2013, identified flaws in the Department of Health’s eMedNY claims processing system that allowed … We made five recommendations to the Department of Health to review and recover the improper Medicaid payments …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followState Agencies Bulletin No. 1649
… paycheck reversal All employees with checks exchanged for a name change or a next-of-kin or estate request … new business process, all paychecks issued to employees for a paycheck reversal (AC230) or exchange (AC1476) will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksTravel Plaza Revenues and Capital Improvements (Follow-Up)
… in one month tested, and as a result underpaid its rent for that month. Furthermore, we found that concessionaires … in our initial report was no longer applicable. For the remaining seven recommendations, we found six had …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… of General Services’ (OGS) administration of contracts for subscription services that provided books, journals, … and found EBSCO was billing in excess of the $35 limit for individual Titles, and did not provide sufficient data to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followAdministration of the Article 8-A Loan Program (Follow-Up)
… Article 8-A Loan Program (Program) were being used only for qualified projects and their intended purpose and whether … HPD which could result in less Program monies available for other Program-eligible building owners. Key Finding HPD …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… financial management and procurement of goods and services for the period July 1, 2012 through February 11, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDiNapoli: Local Sales Tax Collections in August Increase by Nearly 13% Over Last Year
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and should … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-local-sales-tax-collections-august-increase-nearly-13-percent-over-last-yearDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… reported sales by vendors. The next quarterly numbers (for July-September) will be available in October, and will be … Monthly Local Sales Tax Collections by County and Region (for detailed monthly breakdown) Track state and local …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-july