Search
DiNapoli Issues Report on Transparency of Village Fiscal Activities
… their AFR on time improved from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from … of the village as well as the general effectiveness of its management, and leaves residents, policymakers, and other … in its accounting records along with $2 million in property tax revenues. In 16 villages, the CFOs provided …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today announced that former Village of Candor Mayor … accountable. The victims in this case are the people of New York who put their trust in the former village of Candor …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsUnited HealthCare – Empire Plan Drug Rebate Revenue
… (Department) as required by the contract between United and the Department. The audit covered the period January 1, … health insurance coverage to about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… were not pre-approved and the Board did not authorize per diem payments of approximately $9,000 that may have been … audit all claims for payment. Properly establish and pay per diem amounts. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Anthem Blue Cross – Effectiveness of the Recovery Process
… (Anthem) effectively administered the recovery process and remitted all recoveries that the Department of Civil … insurance programs. NYSHIP covers about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… were not enforced. Adequate accounting and fundraising records were not maintained. Petty cash funds were not … routinely signed blank checks. The Treasurer’s books and records were not annually audited as required. Required State and Federal filings were not completed, and annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesVillage of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… $3.2 million was paid for clinic, practitioner, managed care capitation, pharmacy, inpatient, durable medical equipment, and dental claims that did not comply with Medicaid policies; … for inpatient claims that were billed at a higher level of care than what was actually provided; $225,862 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Opinion 96-22
… discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer of moneys to contingency and tax stabilization reserve fund); (use of moneys in fund following abandonment … GENERAL MUNICIPAL LAW, §6-c(9), (9-a): Moneys in a capital reserve fund may not be transferred to a contingency and tax …
https://www.osc.ny.gov/legal-opinions/opinion-96-22Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… forms) filed by the project owners with the New York State (NYS) Department of Taxation and Finance. Obtain … this audit pursuant to Article X, Section 5 of the State Constitution and the State Comptroller’s authority as … which may differ from previous versions. See: https://abo.ny.gov/system/files/ …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteCopiague Fire District – Credit Card Purchases (2019M-98)
… card purchases were necessary, adequately supported and for legitimate District purposes. Key Findings Of 1,174 … by $5,047. The Board approved 28 charges totaling $5,786 for refreshments that were in violation of New York State … Law. The Board approved $1,488 in charges that were not for valid District purposes. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Belleville-Henderson Central School District – Mental Health Training Component (S9-21-23)
Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/belleville-henderson-s9-21-23.pdfTown of Carroll - Audit Follow Up (2013M-221-F)
… year totaled $555,463 and were funded primarily with real property taxes and State aid. Results of Review Based on …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchool District Assessment Adjustment Documentation Requirements
A list of documentation requirements can be found in this document.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/adjustment-documentation-requirements.pdfHomer Central School District - Criminal History Background Checks (2019M-76)
Determine if District officials effectively used District resources to ensure the safety of students by performing proper criminal history background checks.
https://www.osc.ny.gov/files/local-government/audits/pdf/homer-2019-76.pdfVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… documentation, therefore we could not determine whether all money collected was deposited. Properly record revenues …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualIntergovernmental and Community Affairs
… Lakes Regional Director The Powers Building 16 W Main Street, #522 Rochester, NY 14614 (C) 332-215-9717 … Bronx County Aleatha Williams Bronx Regional Director 59 Maiden Lane, 29th Floor New York, NY 10038 (O) … (O) 212-383-2522 (C) 518-416-5776 [email protected] Kings (Brooklyn) Princess Charles Brooklyn Regional Director 59 …
https://www.osc.ny.gov/igcaForms and Resources – Reporting Elected and Appointed Officials
… Forms and Samples Standard Work Day and Reporting Resolution Form (RS2417-A) Use this form to establish a standard work day for your elected and appointed officials. Form includes instructions. Standard … Elected and Appointed Officials Get forms examples samples and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/forms-and-resources