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Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… Board of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March 1, 2023 … the Audit Area The Village provides municipal electric utility services to Village residential and … Board of Trustees Board provide adequate oversight of electric utility services billing and collections …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … and a tighter labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several … the workforce and encourages businesses to adopt inclusive hiring practices. The initial goals of Employment First in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Rebate Revenue ( 2019-S-27 ). Background The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to over 1.2 million active and retired State, local government, and school district employees and …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… audit was to assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, … their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. Although a …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… (Report 2016-S-41 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage to over 1.2 million active and retired State, local government, and school district employees and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… of its staff is enhanced because officers and employees are aware that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent properly, efficiently and in the best interest of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Village of Monticello – Financial Condition (2020M-107)
… adequately manage the Village’s financial condition. As a result, the Village is fiscally stressed. The Village’s … tax limit. The Village has significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107Comptroller DiNapoli Releases Municipal Audits
… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Opinion 88-25
… when a court might find that restrictions on non-residents do not have a rational basis, such as where the facilities …
https://www.osc.ny.gov/legal-opinions/opinion-88-25Town of Owego Fire District – Board Oversight (2013M-26)
… The payroll vendor has access to a District bank account with a significant amount of District cash. District officials could not account for more than 50 percent of fuel delivered to two of … sufficient supporting documentation and ensure that the minutes clearly identify the specific claims that the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Selected Employee Travel Expenses
… expenses for one employee implicated the Internal Revenue Service "tax home" rules for 2009 and are taxable as income. As a result, … 2010 may also trigger the Internal Revenue Service "tax home" rules and may be taxable as income. If so, the travel …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of Former West Ghent Volunteer Fire Company Treasurer for Allegedly Embezzling Fire Company Money
… fire companies are created to protect the public," State Comptroller Thomas P. DiNapoli said. "But Gail … said Attorney General Schneiderman. "Communities across New York rely on Volunteer Fire Companies to serve the public and …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-former-west-ghent-volunteer-fire-companyComptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA): Bus Driver Licensing (Follow-Up) (2015-F-13) An initial … issued in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of … issued in June 2013 determined that the majority of MTA bus drivers sampled met the requirements of Article 19A of …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsOpinion 89-62
… such a prohibition. You ask whether a qualified voter may sign nominating petitions for different candidates for the … Whether a qualified voter may sign nominating petitions for different candidates for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 88-45
… types of obligations a municipality is authorized to issue for any object or purpose. It further directs that the … finance all or part of the cost of any object or purpose for which serial or sinking fund bonds may be issued. That … may be renewed, the notes, including all renewals, shall mature not later than the last day of the second fiscal year …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Selected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesYour Pension and Planning for Retirement
… Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Travel and Expense . Refunds of Appropriation Expenditure All refunds are to be submitted in accordance with procedures … of Appropriation/AP Adjustment Vouchers of this Guide. All refunds against a lapsing appropriation not approved by … lapsing date will be deleted by the lapsing process and all related appropriation balances restored. Cash Advances …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriations