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Valley Stream Central High School District – Capital Assets (2025M-16)
Did Valley Stream Central High School District District officials properly monitor account for and dispose of capital assets
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… ambulance funds to pay her personal utility bills, Direct TV Service and her husband’s membership to the New York State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementDiNapoli: Tax Breaks From IDAs Continue to Climb
… an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … and job creation, but it can be difficult for taxpayers to follow the costs and benefits of these activities," … more disclosure, taxpayers will have even more information to evaluate the cost and impact of economic development …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbDiNapoli Releases Fiscal Stress Scores
… announced today are for local governments operating on a calendar year basis for 2021, covering all counties and … In January, DiNapoli issued fiscal stress scores for school districts with 23 designated in some level of fiscal stress in school year 2020-21. DiNapoli’s report also found: None of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-releases-fiscal-stress-scoresXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… in a department, for personal services, maintenance and operation, for submission to the comptroller for audit, … of an agency where the State of New York is a party, and Vendor responsibility determinations for the agency’s … for correctional facilities, the Superintendent; and for mental hygiene facilities, the Director. OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesOpinion 90-28
… employee ... In addition to any other penalties provided by law, any person who knowingly and intentionally violates … removed from office or employment in the manner provided by law (General Municipal Law, §805-a[2]). Thus, General … the facts there only involved the representation of a client by a village attorney's law firm in connection with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 93-6
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) MUNICIPAL COOPERATION -- Fire Protection (article 5-G of the General Municipal Law does not provide authority for town fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-93-6State Agencies Bulletin No. 2286
… update the Form 8233 information on the Employee Tax Data page when the Form is no longer valid, to ensure … Form 8233. Background: Per IRS publication 519, if a tax treaty between the United States and a Nonresident Alien … of residence provides exemption from, or a reduced rate of tax, the NRA employee must notify the withholding agent of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2286-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyRiverhead Central School District – Financial Operations (2025M-64)
… enable them to monitor financial operations? Audit Period July 1, 2022 – April 30, 2024 Understanding the Audit Area … 60 and 107 days after month’s end. For example, the July 2022 reports were provided to the Board at the November 2022 meeting, three months later. While all 141 bank transfers totaling $127 million we reviewed were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Marion Central School District – Procurement (2022M-3)
… officials could not support they sought competition for purchases totaling: $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Mitchell-Lama Vacancies (Follow-Up)
… Housing Program was created in 1955 to provide affordable rental and cooperative housing to middle-income families. The … of its 2017 Directive. Despite the scarcity of affordable housing, vacant apartments were generally not …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followTown of East Hampton – Budget Review (B7-16-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Town of East Hampton – Budget Review (B7-15-19)
… 2016 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Town of East Hampton – Budget Review (B7-14-18)
… 2015 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Opinion 2001-2
… of points in another category) GENERAL MUNICIPAL LAW §217(c): (1) A service award program sponsor may not require … (2) A program sponsor may not require participation in a number of calls greater than the statutory minimum in order … inquiry concerning the criteria, pursuant to section 217(c) of article 11-A (§214 et seq .) of the General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 2004-6
… (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE … historical society to use an unneeded portion of a village building without consideration. A village may, however, enter … society to use the unneeded space in a municipal building, without payment of cash rent, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Medicaid Program – Claims Processing Activity October 1, 2019 Through March 31, 2020
… payments to the providers. The audit covered the period October 1, 2019 through March 31, 2020. About the Program The … with 2 providers, and was determining the program status of the remaining provider. Key Recommendations We made …
https://www.osc.ny.gov/state-agencies/audits/2020/10/20/medicaid-program-claims-processing-activity-october-1-2019-through-march-31-2020Oversight of Grants (Follow-Up)
… Statewide Grants Management System, currently scheduled for April 2014, which they believe will address several of …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/oversight-grants-followCongregate Meal Services for the Elderly (Follow-Up)
… of eligible senior citizens who had access to congregate meals. In addition, we found that prior to approving … costs submitted by sponsors or the proposed number of meals were reasonable for the district served. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/congregate-meal-services-elderly-followCity of Yonkers – Budget Review (B24-6-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7