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Town of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling … basis to verify that the 10-year exemption term has not expired. Town officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… adequate and operating effectively for the period January 1, 2013 through August 31, 2014. Background The Town of Inlet …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… in Chautauqua County, is engaged in an every-day battle to service its residents with precious little money. Every … and the Chautauqua County Sheriff’s Office. The charges against the defendant are merely accusations and the … the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… anti-union practices that spill into the press, violate labor laws, or contradict a company’s own policies can pose … rights. Those commitments follow the International Labor Organization’s Core Labor Standards and are written in … elections in California, leading to an administrative law judge ruling for a new election. DoorDash has faced …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesOther Bulletin No. 83
… as soon as possible following approval but prior to or as part of processing for Administration Pay Period 6L. If the … dues and the following: Code Description 404 SUNY 403(b) 410 Health Care Spending Account 416 Deferred Comp 420 NY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-83-april-2025-state-university-construction-fund-scfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health … recovery process to ensure all available recoveries on FFS pharmacy payments were made. The audit also found claim … not taken steps to look into and recover most of the FFS pharmacy payments identified in the initial report. Also, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followOpinion 93-2
… Village Law, §9-912 authorizes a village board, on its own motion, to hold a referendum on a proposition to change the … Pursuant to Village Law, §9-912, as last amended by L 1977, ch 434, a village board of trustees may upon its own … affd 47 AD2d 715, 366 NYS2d 389). February 8, 1993 David M. Christy, Esq., Village Attorney Village of Lewiston …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Town of Brandon - Financial Condition (2019M-239)
… declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s appropriations were … does not have a policy to maintain a reasonable level of fund balance. The Board has not adopted a long-term … plan. Key Recommendations Include more realistic estimates of revenues and expenditures when developing and adopting the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of June 1, 2011 through January 31, 2013. Background The … Village of Suffern Financial Condition 2013M273 …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Webb - Ski Collections (2018M-188)
… be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Village of Windsor - Water Operations (2019M-210)
… customer meters. Continue to work on identifying leaks and upgrading the Village’s water system infrastructure to help …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Medicaid Program: Improper … between Medicaid and the Essential Plan, resulting in DOH-authorized periods of overlapping coverage. The … The audit found Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planTown of Holland - Real Property Tax Exemptions (2018M-232)
… reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up) (2022-F-15)
To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f15.pdfCity of Lockport -- Budget Review (B7-1-14)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. The City did not …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… issues with medical records provided by a physician, Dr. Riaz Ahmad, to support his Medicaid claims. Our review of a sample of Dr. Ahmad’s medical records found they contained inadequate … of care should another physician be required to treat Dr. Ahmad’s patients. Due to the deficiencies in Dr. Ahmad’s …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedVillage of Victory – Records and Reports (2025M-94)
… report. The Clerk-Treasurer also did not properly prepare bank reconciliations because she did not reconcile the adjusted bank balances to book balances recorded in the central …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Property Tax Credits
… The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the … Tax Law. Background The Department’s administration of Property Tax Freeze, Property Tax Relief, and STAR credits … The objective of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsTown of Oyster Bay - Financial Condition Management (2020M-74)
… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74