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Village of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) … that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Audit Period June 1, 2023 – December 6, 2024 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash … inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not deposit five cash receipts … ability to sufficiently plan and budget for long-term road maintenance was diminished. They also did not enter into …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance with Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions … On a statewide basis, SLA generally approved new liquor licenses and license renewals consistent with state …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Richford Fire District – Long-Term Planning and Board Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 million which may impair …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Oxford – Procurement … County) District officials did not maintain complete and accurate capital asset inventory records. The … these records but was unfamiliar with the requirements of, and did not comply with, the district’s capital asset policy. …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not … employee leave records. Leave balances for the former deputy highway superintendent from 2015 through 2019 were … properly recorded, while 89 hours was attributed to the deputy’s failure to use sick leave for lost time due to an …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether section 75 of the Second Class Cities Law SCCL would permit a city council to increase any item set forth in the annual estimate prepared by the citys board of estimate …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Improper Managed Care Payments for Misclassified Patient Discharges (2021-S-8) 180-Day Response
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (2021-S-8)
To determine whether Medicaid managed care organizations (MCOs) made inappropriate payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s8.pdfAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfAccess Controls Over Selected Critical Systems (2017-S-56) 90-Day Response
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56-response.pdfAccess Controls Over Selected Critical Systems (2017-S-56)
To determine whether access controls over selected Office of Children and Family Services systems are sufficient to prevent unauthorized or inappropriate access to those systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s56.pdfAdministration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfAdministration of Self-Insured Workers’ Compensation Plans (2018-S-33) 180-Day Response
To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33-response.pdfHandbook for New York State Agencies
Provides specific information for state agencies on how to report unclaimed funds to the state.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/state-agencies-handbook.pdfOpinion 2004-2
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2State Agencies Bulletin No. P-972
Revisions to Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-972.pdfBet on the Farm: Farmland Protection as a Strategy for Economic Growth and Renewal, October 2010
New York State's Farmland Protection Program was created in 1992 to preserve high quality working farmland and to reduce pressures on farm families to sell the
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-farmland-protection-2010.pdfManagement of Unexpected Delays and Events During Winter 2017-18 (2017-S-37)
To determine if the Long Island Rail Road has plans to address unexpected delays or events and whether those plans were followed, and to assess whether...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s37.pdf