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Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Village of Churchville – Procurement (2025M-140)
… according to statutory requirements set forth in New York State (NYS) General Municipal Law (GML) or the Village’s … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in Article 3 …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Plainville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fNew York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds
… Program (ERAP) funds to which they were not entitled, New York Comptroller Thomas P. DiNapoli, Albany County District Attorney Lee C. Kindlon and New York State Police Superintendent Steven G. James … DiNapoli said. “My thanks to D.A. Kindlon and the New York State Police for their partnership in holding …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-stateXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide … available in the SFS, including: using individual invoice lines for individual invoice items. copying purchase order and/or receiving … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… 21 or older, and who need community-based long term care services for more than 120 days. The Partial Capitation Plan … types of MLTC plans, is reimbursed for long term care services through monthly Medicaid capitation payments. A … the Plans. We also found the Department did not have a system in place to identify capitation payments made for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… York City by reducing the need for a vehicle – the City’s car ownership rates are among the lowest for all major … July 6, 2022). 2 FIGURE 1 – Commute by Public Transit and Car Ownership, 2019 Sources: U.S. Census American Community … which include periods in between runs where a subway car is in service, are now over 100 percent compared to the …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaState Agencies Bulletin No. 1665
… the steps required to calculate breaks in service for ORP and VDC members (Plan Type 7Z) who appear on the weekly … Control-D report - TIAA/CREF Employees with Active Jobs and No Projected Dates; and the NBEN742B Control-D report – VDC Employees with Active … the steps required to calculate breaks in service for ORP and VDC members Plan Type 7Z who appear on the weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Opinion 91-59
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … act of the State Legislature which added sections 605.0 through 605.6 to the Nassau County Civil Divisions Act … and exempt firemen and their families. The Association is not authorized to expend these moneys for any other purpose. …
https://www.osc.ny.gov/legal-opinions/opinion-91-59SUNY Bulletin No. SU-370
… Incentive Program payment. Affected Employees: Employees in the Institutional Services Unit (BU04) and the … Civil Service Employees Association, Inc (CSEA) at LISVH, a Preceptor Incentive Program payment of $5.50 per hour has … effective beginning 04/10/2025 and may be paid beginning in the Administration Pay Period 3 Lag checks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… office. At one adult care facility that had not received a full inspection in nearly two years, auditors found issues … DOH officials were notified and immediately performed a full inspection of the facility, resulting in a total of 54 … cases, DOH inaccurately recorded partial inspections as full ones, causing further delays in oversight. Without …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsOpinion 90-4
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … TAXES AND ASSESSMENTS -- Assessments (special assessments in village) VILLAGES -- Powers and Duties (imposition of … part of the village's drainage system and where the filled in condition is a result of its drainage function. The entire …
https://www.osc.ny.gov/legal-opinions/opinion-90-4DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… York State Comptroller DiNapoli today released an economic profile of the Mid-Hudson region. The region’s proximity to … 2016. Read the Special Report: Mid-Hudson Region Economic Profile , or go to: … York State Comptroller DiNapoli today released an economic profile of the MidHudson region …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionXI-A.9 Receiving – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES Overview The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they … The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingState Agencies Bulletin No. 2131
… Eligible employees who are part-time are entitled to the full payment amount. Agency Actions: To pay the 2022-2023 … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2438
… Eligible employees who are part-time are entitled to the full payment amount. OSC Actions: Automatic Retroactive … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyOpinion 88-57
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Rates (schedule of rates may … where the classification has a rational basis and is not arbitrary, where there is uniformity within the class, … of a classification based on age or income, we but note the many laws which provide for public assistance, …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 91-14
… for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) REFUSE AND … resolution authorizing the contract would not be subject to referendum. You ask whether, pursuant to section 119-o of Article 5-G of the General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14