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Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual … and sufficiently detailed audit of the town supervisor’s records to determine whether the accounting records are properly maintained, as well as that reports are …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Oversight of Water Supply Emergency Plans
… and economic vitality. Several states – such as Florida, Nevada, Maine, and California – have been the target of …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansPurchasing and Procurement Practices (Follow-Up)
… Documentation to justify NYRA’s use of BEMs was generally very limited. Additionally, there were weaknesses in NYRA’s …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followIX.12.C State Responsibility – IX. Federal Grants
… (OSC) on virtually all aspects of implementation. OSC is responsible for most aspects of the state's federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12c-state-responsibilityUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-fundsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… FIGURE 2 – Ridership and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis … Miles and Revenue Hours, Subway and Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC … 4 – Change in Subway and Bus Operating Expenses, 2019 vs. 2020 Sources: National Transit Database; OSC analysis The …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaOpinion 92-50
… GENERAL MUNICIPAL LAW, §103: A county may not adopt a post-1953 local law to provide a price preference to local … government. Based on this pre-emption, we concluded that a post-1953 local law which provides for an award to a bidder … the New York City Charter). We further noted that such a post-1953 local law would also raise constitutional questions …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Comptroller DiNapoli Releases Municipal Audits
… Walden Fire District , Westerlo Volunteer Fire Company , West Nyack Fire District and the Town of York . “In … reviewing and approving claims before payments are made. West Nyack Fire District – Claims Processing (Rockland … Walden Fire District Westerlo Volunteer Fire Company West Nyack Fire District and the Town of York …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 88-62
… landfills and other solid waste disposal facilities (see Environmental Conservation Law, §27-0701[2]). The operation … by rules and regulations promulgated by the Department of Environmental Conservation (see Environmental Conservation … expanded to include generally, among other things: a site investigation, consisting of hydrogeologic, explosive gas, …
https://www.osc.ny.gov/legal-opinions/opinion-88-62DiNapoli: Jury Convicts Councilman Ruben Wills in Public Corruption Scheme
… an eleven-day trial that resulted in a guilty verdict on five of six counts related to Will's theft of approximately $30,000 in public campaign … instrument in the 1st degree. The jury acquitted Wills on a single charge of filing false business records. In …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-jury-convicts-councilman-ruben-wills-public-corruption-schemeOpinion 99-10
… connotes the estimated period over which a particular asset is reasonably expected to be useful (see Cohn v U.S. , 259 F2d 371; "Government Fixed Asset Inventory Systems: Establishing, Maintaining and … (see "Government Fixed Asset Inventory Systems", id ., p 32; Memorandum to the Governor by the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Sayville Union Free School District - Purchasing (2019M-69)
… a competitive bid as required by District policy. Due to the District’s inconsistent purchasing policies, officials do … may not be procuring goods and services as intended by the Board. Key Recommendations Review and update purchasing … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69State Agencies Bulletin No. 1473
… installments over 39 consecutive pay period beginning with the final paycheck of fiscal year 2015-2016. For Summer … the employee’s Payroll Status is equal to Active or Leave With Pay on any record number , the Earnings field is equal … automatically cancelled by OSC after three (3) pay periods with the exception of the following: Code Description 410 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1473-repayment-united-university-professions-uup-bargaining-unit-68-deficitState Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) … Administrative Agencies Background Agreements with various unions in New York State provide for additional compensation … Designated Management Confidential (M/C) in Monroe County on March 31, 1985 receive $200. Employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payWrights Corners Fire Company, Inc. – Treasurer’s Records and Reports (2026M-12)
Did the Wrights Corners Fire Company Inc Company Treasurer Treasurer maintain complete financial records in a timely manner
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/wrights-corners-fire-company-inc-treasurers-records-andMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through Medicaid and the U.S. Department of Veterans Affairs (VA). The audit covers the period April 1, … Background Many of New York's Medicaid recipients are veterans. During the five-year period ending March 31, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Fund (Fund) will restrict investments in 21 shale oil and gas producing companies, including Pioneer Natural Resources … the Fund’s investment portfolio to net zero greenhouse gas emissions by 2040 . “As market forces and new policies … and dynamic future,” DiNapoli said. “The shale oil and gas industry faces numerous obstacles going forward that pose …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… audit report, Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Report 2012-S-163). Background The … reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, which is based on patient condition and complexity of service. The Department …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followNew York Local Government Assistance Corporation
… *The Corporation has fulfilled its mission and, per Section … ( [email protected] ) Mission Statement Created on June 11, 1990, the New York Local Government Assistance … New York Local Government Assistance Corporation (“LGAC”) was created in 1990 to provide a means for the State to …
https://www.osc.ny.gov/debt/lgac