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Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… June 1, 2022 – October 1, 2023 We extended our testing to include the Clerk-Treasurer’s fiscal year 2024 1 property … spreadsheet and extended our review of the last filed AFR to August 2025. Understanding the Audit Area To promote transparency, a village board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By … budget contains significant financial risks that the City Council should consider when adopting the 2015 budget. Also, … paid disbursements to the board and company members at the meetings. While providing information regarding these …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… alleged to have inflated bills by falsely claiming that group rides were separate, individual rides and thereby … received mileage payments for each individual in the group. "Muhammad Adnan Saeed and Heather Smith allegedly … are then billed to the Medicaid program by the provider. Group rides are not allowed without prior authorization and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… your governing board may authorize, by resolution, a cash advance in anticipation of conference travel. 7 If a cash advance is approved by the governing board, the amount … should be obtained for all expenses paid from the cash advance. Upon return, the traveler should promptly account …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… when you visit a social media site. Information (photos, videos, messages, etc.) you share with or post to our sites … origin, sexual orientation, military or veteran status, sex (including gender identity or expression), disability, …
https://www.osc.ny.gov/help/social-media-use-policyCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… 181-b of Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … 125 students in grades K-6. The District also paid tuition to neighboring districts to educate nearly 160 students in … operating surpluses in four of the last five years. When the unused appropriated fund balance is added back to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage of Unadilla – Disbursements (2025M-97)
… prevent the misuse of village funds, maintain compliance with legal requirements, promote transparency and …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97State Agencies Bulletin No. P-911
Change in Reports Distribution to Ropes
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-911.pdfState and Local Fiscal Recovery Fund Payments Through December 31, 2021
Payments to Non-Entitlement Unit Local Governments
https://www.osc.ny.gov/files/reports/excel/payments-non-entitlement-units-december-31-2021.xlsxInternal Controls for Inventory and Equipment
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-inventory-and-equipment-05-15-2020.pdfPriceline Group Shareholder Proposal
Shareholder Proposal to increase board diversity.
https://www.osc.ny.gov/files/press/pdf/priceline-shareholder-proposal.pdfGoPro, Inc Shareholder Proposal
Shareholder Proposal to increase board diversity.
https://www.osc.ny.gov/files/press/pdf/gopro-shareholder-proposal.pdfDiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… the New York State Police today announced the indictment of former Hannibal Fire Chief Chris Emmons and his father Carl Emmons Sr., a volunteer firefighter, for allegedly stealing a total of nearly $14,500 from the fire company. “The Emmons … Comptroller Thomas P DiNapoli announced the indictment of former Hannibal Fire Chief Chris Emmons and his father …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsMorristown Fire District – Board Oversight (2025M-101)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Comptroller DiNapoli Releases School Audits
… have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and school …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… New York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of … hours at the Department of Transportation (241,000), State University of New York (226,000), Division of State Police … Two agencies saw notable declines in overtime hours worked: OPWDD (-652,900) and the Office of Temporary and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Eldred Central School District – Building Access (S9-26-1)
Did Eldred Central School District District officials properly manage and monitor building access accounts and devices
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Opinion 90-12
… out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing … state that the county currently requires the service of a copy of the court order certified by a court clerk. Pursuant …
https://www.osc.ny.gov/legal-opinions/opinion-90-12