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Opinion 89-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may designate a bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended … 31, 2018. About the Program Students are eligible for a tuition refund when they are enrolled in a post-secondary … operation – students who drop out are also eligible for a tuition refund. Students in such schools are also eligible to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The purpose of our audit was to review the District’s management of financial activities for the period July 1, … YorkshirePioneer Central School District Financial Management 2015M352 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Letchworth Central School District – Financial Management (2013M-332)
… (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Model Code of Ethics for Local Governments - Frequently Asked Questions
… Version Must all provisions of the Model Code of Ethics for Local Governments (“Model Code”) be adopted by … State? No. The Model Code is intended to be a guide for a municipality to develop a code of ethics to meet its … awarding professional service contracts, approving claims for payment, and many hiring and disciplinary decisions. Must …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsOpinion 93-5
… of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally adopted … Law, §108. You ask whether the town should petition the county legislative board to validate the town's failure to … the general election, except that in towns in Westchester County, the hearing "shall be held" on or before the tenth …
https://www.osc.ny.gov/legal-opinions/opinion-93-5State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… an approximately $3.5 million 6-year fraud relating to two New York University (“NYU”) programs. TAPPE used her position as the Director of … Equity and Transformation of Schools (the “Metro Center”) to divert approximately $3.5 million intended for minority … an approximately $35 million 6year fraud relating to two New York University NYU programs …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mMotor Vehicle Theft and Insurance Fraud Prevention Program
… the incidence of these crimes by developing and providing funding for programs that support specialized law enforcement … insurance companies collect the MVTIF Prevention Fee (Fee), currently $10, which is reflected in motor vehicle … was issued late – the most recent one was due in February 2022 and issued in December 2023. Lacking a full Board, DCJS …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 1836.1
… activities. The new Earns codes are to be substituted for the original Earns codes, as noted: New Earn Code … Original Code Associated Retro Code C75 Covid-19 Overtime for Annuals OTA, OTW R75 C72 Covid-19 Overtime for Annuals-2080 OCS, OWC R72 O19 Covid-19 OT Hry/Biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19State Agencies Bulletin No. 1811
… The NYS position is identified by beginning with 69. The title is prefixed by DR to distinguish the NYS title from the title of the reallocated position that appears in the title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1811-new-procedure-maintaining-job-data-information-employees-reallocatedAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsRoyalton-Hartland Central School District – Financial Condition (2015M-275)
… condition and budgeting practices for the period July 1, 2012 through September 4, 2015. Background The … Hartland and Lockport in Niagara County, the Town of Alabama in Genesee County and the Towns of Ridgeway and … District, which operates three schools with approximately 1,400 students, is governed by an elected seven-member Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the … the Library does not use a cash register, maintain a log or issue duplicate receipts. Cash collections are stored …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the 2010 Census. The Town … did not record all receipts in the cash receipts journal and did not deposit amounts collected in a timely manner or …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Contract Participation of Minority- and Women-Owned Business Enterprises
… of Economic Development. Background Article 15-A of the New York State Executive Law (Law) requires State agencies … the MWBE program and the Disadvantaged Business Enterprise (DBE) program, a similar program for federally … commission. The remaining $2.66 million was paid to the company that provided the goods. That company is not an MWBE. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended funds appropriately and provided the required services under its Supported Housing Program contracts. The … of Mental Health is ensuring that Rehabilitation Support Services Inc expended funds appropriately and provided …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are … 2017 to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged … To determine if the New York State Office for the Agings policies and procedures for select …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-audits