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Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Self-Insurance (transfer from … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… 2009 to June 30, 2012. Background The LIRR, a constituent of the Metropolitan Transportation Authority (MTA), received … there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings … Management and Control of Employee Overtime Costs (2009-S-88) Metropolitan Transportation Authority/Metro-North …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… to June 30, 2012. Background Metro-North, a subsidiary of the Metropolitan Transportation Authority (MTA), has four … ($37.3 million). Key Findings Our review of Metro-North's monitoring of employees paid with Recovery Act funds found … of overtime. Ensure the most efficient practices are in place and government funds are not wasted by paying …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds-0South Mountain Hickory Common School District – Financial Management (2022M-49)
… surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent statutory limit. … Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mRed Hook Central School District – Financial Management (2016M-105)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period July 1, 2014 through … the Board adopted inflated budgets each year, excess fund balance levels increased and more property taxes were levied …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/red-hook-central-school-district-financial-management-2016m-105Administration of the Contract With the Center for Urban Community Services
… Purpose We audited the New York City Department of Health and Mental Hygiene’s (DOHMH) … with not-for-profit providers for a range of health and social services, including supportive housing. Supportive …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesDiNapoli: Inflation in NYC Metro Area Up 6.1% in March, Growing at Highest Rate in 30 Years
… Statistics (BLS) indicates consumer prices grew by 6.1% in the New York City Metropolitan Area in March 2022 compared to the same month … of prices, and the consumer response to these changes, is necessary to understand the state’s economic outlook and …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-inflation-nyc-metro-area-march-growing-highest-rate-30-yearsIncrease ABLE Account Balance
… Comptroller DiNapoli's Legislative Program Legislative Session 2019-2020: Signed … (Carlucci) – Increases the maximum account balance for the New York Achieving A Better Life Experience (ABLE) Program to …
https://www.osc.ny.gov/legislation/increase-able-account-balanceExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the Program The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careTown of Wappinger – Financial Condition (2013M-94)
… 31, 2012. Background The Town of Wappinger is located in Dutchess County and has a population of approximately … over several years, but has shown some improvement in 2012. Key Recommendations Develop realistic revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/06/21/town-wappinger-financial-condition-2013m-94State Agencies Bulletin No. 1043
… Technology and Innovation 86-1167163 SUNY Construction Fund 14-6019701 Industrial Exhibit Authority 16-1332929 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Allegany County and Cattaraugus County) The district’s financial reserve plan states that the district will reduce surplus fund balance as recommended by Comptroller DiNapoli’s previous …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … , Village of Walden and Washington County . "In today's fiscal climate, budget transparency and accountability for … County) The board has not developed a comprehensive fund balance policy, which would establish clear guidelines for …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Fishers Fire District – Financial Condition (2021M-128)
… report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key Findings The Board … operations. As of December 31, 2020, the unassigned fund balance increased to $1.8 million, which is sufficient to pay …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128The Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… enrollment reached a record high of 670,915 members, an increase of 159,284 (31%), according to a report released … by the COVID-19 pandemic. The factors that led to this increase, including continuous enrollment, may wind down as … enrollment reached a record high of 670915 members an increase of 159284 31 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common Retirement Fund’s request that H&R Block disclose its spending on political …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingIX.7.K Record Retention – IX. Federal Grants
… to the General Retention and Disposition Schedule for New York State Government Records as published by the New York … agencies are published on the State Education Department's website at: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionFormer Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of … of more than $1.1 million from the PFD. Manhattan U.S. Attorney Preet Bharara said: “As he admitted today, Albert …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-his