Search
Hammond Fire District – Board Oversight (2024M-151)
… adopted required policies and completed required training. Key Findings The Board did not adequately monitor … 176-e which requires each Board member to complete fiscal training in a timely manner. One Board member has not yet completed the required training and three Board members completed the training …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Village of Catskill – Accounting Records and Reports (2024M-66)
… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… and to review internal controls over procurement for the period January 1, 2013 through April 30, 2014. … approximately 15,000 residents. Budgeted appropriations for 2014 were approximately $3.8 million. Key Findings Three …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Wyandanch Union Free School District – Budget Review (B26-7-2)
… was to provide an independent evaluation of the proposed 202627 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Wyandanch Union Free School District – Budget Review (B25-7-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 … by Chapter 56 of the Laws of 2020, authorizes the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Annual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and … had adequate procedures in place during the audit period to accurately report its assessable expenses related to its … To determine whether the Department of Agriculture and …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016State Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. The board also did not ensure all commissioners completed the mandatory fiscal oversight … oversight of disbursements. Auditors determined that all disbursements were properly authorized, adequately … (Broome County) Auditors found the treasurer oversaw all financial operations of the company without any …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Child Protective Services
… through September 2022. About the Program The New York State Child Protective Services Act of 1973 was established … an intake report if it is within the jurisdiction of the State and sufficient demographics (e.g., name, address) are … of age or older and children residing outside of New York State. Calls received through the SCR that OCFS staff …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Comptroller DiNapoli Releases Municipal Audits
… office. The computer was eventually returned; however, all data had been erased prior to its return. In January … reviewed, village officials did not properly audit all claims or authorize disbursements. As a result, payments … parks and recreation department claims occurred or ensure all claims contained adequate supporting documentation for …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-5
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (for notice of pendency affecting more than one … CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not charge additional fees for filing a notice of … more than one parcel of real property. You ask if a county clerk may charge additional fees for the filing of a notice …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Application Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdfBackground Checks at Municipal Youth Programs (2012-MS-5)
… youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. … who have contact with children in camps, childcare programs, and therapeutic programs. However, this does not cover all of the youth … Background Checks at Municipal Youth Programs 2012MS5 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5VII.10.C Reducing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of the advance. Reduce a Cash Advance Prepare a check in the amount of the reduction payable to the Commissioner of … in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this Chapter for the amount of the reduction to … in Section 3 – Refund of Appropriation/AP Adjustment Vouchers of this Chapter: New York State Taxation & Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10c-reducing-cash-advanceDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… New York State Comptroller Thomas P. DiNapoli today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll suggests a … New York State Comptroller Thomas P DiNapoli today released …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleMedicaid Program – Overpayments for Medicare Part C Claims
… whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage … 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare … as the correct payment amount. Key Findings We analyzed Part C claims for hospital-based inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsMember Contributions
… pension will be calculated using a preset formula based on your earnings and years of service—it will not be based on the individual contributions you paid into the system. … used to pay NYSLRS benefits. Member contributions depend on your tier . However, exceptions may apply to some members …
https://www.osc.ny.gov/retirement/members/member-contributionsLong Island Association for AIDS Care
… the reimbursement for employee health insurance (i.e., medical and dental expenses). As a result, we continued our examination of medical and dental expenses claimed for reimbursement by … During the period of this examination LIAAC purchased group medical benefits from the Long Island Network of …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-care