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Opinion 90-1
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal … or association, or private undertaking, does not prohibit gifts to public corporations for public purposes ( Comereski …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Divorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals … are marital property and can be divided between you and your ex-spouse when the marriage ends. This means that: Your ex-spouse may be entitled to a portion of your pension. … and 6 members under Sections 384 384d and 384e Divorce and your benefits …
https://www.osc.ny.gov/retirement/publications/1517/divorceValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… report – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) … Determine whether the Valley Stream Union Free School District Thirteen District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Findings The Board overestimated appropriations by a total of $3.8 million and annually appropriated $500,000 of fund balance that was not used to finance operations … our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Opinion 88-35
… does not fall within the professional services exception. (2) The services of a programmer to develop computer software … contracts for professional services (see, e.g., People ex rel. Smith v Flagg , 17 NY 584). Generally, professional … in the performance of the contract (see People ex rel. Smith , supra ; Trane v Broome County , 76 AD2d 1015, …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… Key Findings Accounting records were not accurate as of December 31, 2017. Cash accounts were incorrectly … 45 general ledger accounts did not comply with the Office of the State Comptroller’s (OSC) uniform system of accounts … comments on the issues raised in the District’s response letter. 1 Refer to the Fire District Accounting and Reporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mMadison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142DiNapoli: Many Homeless Shelters in Poor Condition
… or uninspected fire extinguishers; missing or disabled smoke detectors; no carbon monoxide detector; portable heaters in … auditors found candles and space heaters in use, disabled smoke and carbon monoxide detectors, missing outlet covers, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-many-homeless-shelters-poor-conditionMarathon Joint Fire District – Investment Program (2023M-76)
… Joint Fire District (District) officials developed and managed a comprehensive investment program. Key Findings … obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations … time sheets prior to paying employees. Ensure overtime is approved prior to employees working overtime and monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mOverpayments to Cabrini Medical Center (Follow-Up)
… $1.9 million in Medicaid overpayments to Cabrini Medical Center. The overpayments occurred because a billing … Interest Department of Health: Overpayments to Cabrini Medical Center (2011-S-8) …
https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-followCooperstown Central School District – Financial Management (2024M-65)
Determine whether the Cooperstown Central School District District Board of Education Board and District officials properly managed the Districts fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Opinion 95-23
… by the town officer whose action gave rise or origin to a claim to be based on that officer's review of documentation relating to the claim. This is in response to your inquiry concerning the … the town officer whose action gave rise or origin to the claim may be based on that officer's review of documentation …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Controls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … that each of the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsSelected Employee Travel Expenses
… with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 … complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesIntroduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionComptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdfSteuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A … The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127