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Town of Sidney – Budget Review (B4-16-13)
… to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned …
https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13City of Lockport – Cash Flow (2014M-195)
… of our audit was to assess the financial condition of City for the period January 1, 2014 through May 30, 2014. Background The City of Lockport is located in Niagara County, encompasses … is governed by a Mayor and an elected Common Council. The City’s budgeted appropriations for the 2014 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2014/08/20/city-lockport-cash-flow-2014m-195Village of Afton – Board Oversight (2018M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 1, 2016 through November 30, 2017. Background The Village of Afton is located in the Town of Afton in Chenango County. … Village of Afton Board Oversight 2018M28 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-afton-board-oversight-2018m-28Town of Colden – Highway Operations (2017M-127)
… bids. The Board did not adopt a fleet management policy. The Superintendent did not keep up-to-date … the Superintendent complies with the Town’s procurement policy and General Municipal Law bidding requirements. Adopt … of parts and labor for each vehicle during its service life. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-colden-highway-operations-2017m-127Town of Dannemora – Part-Town Activities (2017M-215)
… the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by a … allocation of PT activities and ensure they are allocated in the proper fund in accordance with these requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk recorded, deposited, … timely manner. Consult with the Town’s counsel and attempt to recoup the $376 not deposited. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Town of Nichols – Financial Management (2017M-258)
… 17, 2017. Background The Town of Nichols is located in Tioga County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258City of Geneva – Financial Management (2015M-105)
… and has a population of approximately 13,200. The Common Council is the legislative and governing body. Budgeted … total approximately $24.2 million. Key Findings The City Manager did not use historical trends or prior year amounts when producing budgets for 2012-14, and the Council, therefore, adopted unrealistic budgets. Fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/08/28/city-geneva-financial-management-2015m-105State Agencies Bulletin No. 2363.1
… request through the Request Stop Payment worklist in PayServ. Affected Employees: Employees with one or more … Initial outreach letters were mailed in September of 2025 to all employees with a 2024 uncashed payroll check … originally issued in 2024 that remain uncashed as of April 2026 to OUF. Agency Actions: Agencies must treat signed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksState Agencies Bulletin No. 2413.1
… may occur and to clarify when a second notification letter is required. The Effective Date to use when submitting Earnings Code OVH … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsState Agencies Bulletin No. 2421
… is to inform agencies of OSC’s automatic processing of the April 2026 CSEA LLS payment, eligibility changes due to the … Longevity Service Payment (Earnings Code LGS), effective April 2025 there shall be no newly eligible employees … previous LLS eligibility criteria. Effective Dates: The April 2026 LLS Payment will be processed in separate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2421-april-2026-civil-service-employees-association-csea-longevity-lump-sumOpinion 90-26
… the estimated maximum cost in the bond resolution (11 Opns St Comp, 1955, p 22; 13 Opns St Comp, 1957, p 160; 16 Opns St Comp 1960, p 300; 22 Opns St … be subject to a mandatory referendum. July 12, 1990 Mario John Albano, Esq., Attorney at Law Verplanck Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Legal Aid Society
… services (e.g. social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department … to meet customer needs. New York State Health Insurance Program: CVS Health: Accuracy of Drug Rebate …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsWelcome Center and Rest Area Planning and Implementation
… plan for highway facilities for the traveling public, and whether the capital projects are properly planned and implemented. The audit covered projects on the Department’s plan between January 1, 2014 and May 19, 2017, and subsequent work completed by the … plan for highway facilities for the traveling public and whether the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/20/welcome-center-and-rest-area-planning-and-implementationDiNapoli Report Finds Medicaid Costs for Treating Asthma Rising
… asthma care for children at school-based health centers, home interventions and Medicaid access to medications, … and hospital care. DOH is also proposing to expand its home-based asthma education program to reduce childhood … We are encouraged by the expansion of the state's Medicaid home-based asthma assessment and education program, and will …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-report-finds-medicaid-costs-treating-asthma-risingVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Bay Shore Fire District , Hartsdale Volunteer Fire Company , … their money is being spent appropriately and effectively." Bay Shore Fire District – Time and Attendance Records … P DiNapoli today announced his office completed audits of Bay Shore Fire District Hartsdale Volunteer Fire Company Town …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Village of Harriman – Audit Follow Up (2011M-182-F)
… four Trustees. The Board of Trustees is the legislative body responsible for managing Village operations. The …
https://www.osc.ny.gov/local-government/audits/village/2014/05/02/village-harriman-audit-follow-2011m-182-f