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State Comptroller DiNapoli Releases Municipal & School Audits
… file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State Comptroller’s office until after … of competition and documented the results to help provide assurance that one professional service contract totaling … In addition, the board did not perform an annual audit of the town clerk’s records. Of the 10 audit …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … (assumption of outstanding debt of coterminous town) STATE CONSTITUTION, ARTICLE VIII, §4; LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Contract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 90-43
… children shall have attained age eighteen or sooner die, then to 2. His or her child or children under age eighteen, …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Selected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s … and properly approved. Our audit period was April 1, 2010 to December 31, 2012. Background The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingReimbursement of Social Services Costs (2013MS-3)
… related to the administration of social services programs for the period January 1, 2011 to December 31, 2012. … service costs (costs incurred by other county departments for the benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs they incur delivering services to, or …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Medicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… Generally, outpatient services are medical procedures that can be performed in the same day. Medicaid uses the All …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsDo Not Call Enforcement Efforts (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Do Not Call Enforcement Efforts … is responsible for enforcing the Law, which took effect in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal Trade Commission (FTC) and the Federal …
https://www.osc.ny.gov/state-agencies/audits/2020/02/19/do-not-call-enforcement-efforts-followHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… capitalized and depreciated; $4,483 in non-program-related expenses; $1,378 in real estate taxes that was not properly allocated; and $1,290 in other nonreimbursable expenses. We also determined Hawthorne did not disclose …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualFinancial Oversight of the Advantage After School Program (Follow-Up)
… and cultural age-appropriate activities that integrate what happens in the school day with less formal learning … that Providers could exceed their maximum cost per child if they were serving significantly fewer children than their …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/financial-oversight-advantage-after-school-program-followWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Nanuet Fire District - Credit and Gasoline Cards (2018M-193)
… report - pdf] Audit Objective Determine if claims for credit card bills were audited and the purchases were for appropriate purposes. Key Findings Of the 240 credit card purchases totaling $69,465 made during our audit … documentation attached to the claims. Of 389 gasoline credit card purchases, totaling $18,849 for over 6,000 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/12/28/nanuet-fire-district-credit-and-gasoline-cards-2018m-193Selected Aspects of Supporting Small Businesses
… of reducing fine schedules and allowing for cure periods (grace periods) or warnings for first-time violations. The …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial audit report, which was issued on … Payments for Medicare Part A Beneficiaries (2009-S-36) …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followRochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted … The objective of this review was to provide an independent evaluation of the Rochester City School Districts District adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Early Childhood Learning Center of Greene County (ECLC) on … To determine whether the costs reported by Early Childhood Learning Center of Greene County on its …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualOpinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20