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Town of Horicon – Leave Accruals (2016M-421)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period January 1, … Town of Horicon Leave Accruals 2016M421 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-horicon-leave-accruals-2016m-421Village of Attica – Justice Court (2014M-30)
Village of Attica Justice Court 2014M30
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Village of Waverly – Financial Condition (2014M-137)
… Purpose of Audit The purpose of our audit was to examine the Village’s budgeting practices … 1, 2012 through January 22, 2014. Background The Village of Waverly is located in the Town of Barton, in Tioga County. … Village of Waverly Financial Condition 2014M137 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137Town of Farmersville - Town Clerk (2019M-49)
… to the appropriate parties in a timely manner. Clerk fees were recorded accurately, properly reported and … Record and remit all real property taxes and fees collected in a timely manner. Deposit all Clerk fees within the statutory deadline or sooner if practicable. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Hunter - Information Technology (2018M-262)
… and procedures for disaster recovery, backups and breach notification. Provided IT security awareness training. … a disaster recovery plan, backup procedures and a breach notification policy. Ensure that: All personnel receive IT …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-hunter-information-technology-2018m-262Village of Scottsville - Financial Management (2018M-75)
… manage Village operations. Key Findings The Board did not: Adopt sufficient financial and information technology (IT) … and cash receipts policies. Key Recommendations Adopt additional financial and IT policies, review and revise … needs and ensure adopted policies are enforced. Conduct a thorough and deliberate audit of claims before authorizing …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-scottsville-financial-management-2018m-75Ashville Fire District – Procurement and Board Oversight (2025M-81)
… accordance with New York State General Municipal Law (GML) and provide proper oversight of equipment purchases? Audit … must purchase equipment in accordance with State statute and the fire district’s purchasing policy and provide proper oversight to ensure fiscal responsibility, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Westminster Community Charter School – Procurement of Professional Services (2016M-375)
… Purpose of Audit The purpose of our audit was to review the School's procurement and … July 1, 2014 through May 18, 2016. Background The purpose of our audit was to review the School's procurement and … Westminster Community Charter School Procurement of Professional Services 2016M375 …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/12/30/westminster-community-charter-school-procurement-professional-servicesComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… Jimmie Buie is alleged to have stolen over $23,000 in pension benefits issued by the New York State and Local … said State Comptroller DiNapoli. "Our fight against pension fraud has led to more than 20 arrests and $2.7 … My message is clear: If you try to get away with pension fraud, we will find you and hold you responsible. I …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kOpinion 91-64
… issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- Contracts Requiring Bidding (bus transportation contracts for separate routes) -- Bidding … of this Office and determine whether it is consistent with our current view concerning aggregating similar services …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 88-38
… fee for filing, recording or indexing any paper, document, map or proceeding filed, recorded or indexed for the county, … transcript, certification or copy of any paper, document, map or proceeding to be used for official purposes." In 1965, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of N.J. Man Implicated in Theft of $78,000 in New York State Pension Benefits
… Eric T. Schneiderman today announced the sentencing of Terence Fitzpatrick, 53, of Monmouth County, N.J., following his guilty plea in November 2015 to the crime of Attempted Grand Larceny in the Second Degree, a class D … Thomas P DiNapoli today announced the sentencing of Terence Fitzpatrick 53 of Monmouth County NJ following his …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-sentencing-nj-man-implicated-theft-78000-new-york-stateXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES New York State reimburses employees for business use of a personal vehicle based on the standard … allowance established by the Internal Revenue Service (IRS) and the U.S. General Services Administration (GSA). By adhering to this allowance, reimbursements for mileage are not taxable to the employee. Reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesOpinion 98-4
… of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties … (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If the office of … asking which county officer is the official to whom the county tax levying body may delegate authority to perform …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… is required for any contract amendments, including renewals and price changes. Purchase Authorizations may be … State Standard Contract Clauses). A suggested format for renewals is linked. Submit a copy of the renewal to OSC, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsXII.10.D Monitoring Moving Services – XII. Expenditures
… procuring and paying for moving services from the Office of General Services’ (OGS) centralized contracts. It is … Moving Services centralized contract provides a listing of eligible contractors by region. Services available under … and other general activities related to relocation of agencies. By using these pre-established contracts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesMedicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance
To determine if Medicaid made inappropriate feeforservice payments to pharmacies on behalf of recipients who had thirdparty insurance and if so whether appropriate recoveries were made
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-improper-fee-service-pharmacy-payments-recipients-third-party-health