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Justice Court Fund
… Town and village justice courts in New York State are required to report their disposition … Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in Justice Court Fund Reporting (JCR) … for Justice Court Funds [pdf] Advisories New York State Unified Court System Town and Village Courts Website Search …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundReal Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …
https://www.osc.ny.gov/local-government/property-tax-capArchived: Legislative Session 2019–2020
… on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger – Provides financial … on December 20, 2019 as Chapter 710 of the Laws of 2019 – A.7476 (Magnarelli) / S.5445 (Skoufis) – Relates to audits by … fund. Oil Spill – A.7943 (Englebright) – To protect homeowners from the onerous costs related to the remediation …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020Opinion 94-24
… If a town board adopts separate resolutions to purchase land for a town hall with current year tax revenues and to … a single board resolution authorizes both the purchase of land and the construction, all to be paid for with the … town board resolution to, among other things, "[p]urchase, lease, construct, alter or remodel a town hall, ... acquire …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… to operate, or referring the operator or facility for criminal prosecution. Key Findings Our analysis of Department facility data and publicly available property records … 95 unregistered facilities advertising auto repair services. Additionally, we identified 21 vehicle dismantlers …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for … such as hospitals or rehabilitative centers. The EPS is based on 60-day episodes of care. CHHAs can be paid … through December 31, 2015, Medicaid made $1.2 billion in EPS payments. Key Findings Auditors identified about $16.6 …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… and services are acquired in a cost-effective manner is to seek competition that is often required by New York State law … period of January 1, 2023, through August 6, 2024. Audit Summary Town officials did not always solicit competition in …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Empire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… BlueCross BlueShield: Payments to John T. Mather Memorial Hospital (Report 2010-S-51), issued on April 23, 2012, were … of ten hospitals, including John T. Mather Memorial Hospital (Mather). Empire’s agreement with the Health … Blue Shield - Payments to John T. Mather Memorial Hospital (2010-S-51) New York State Health Insurance Program: …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followPSCH, Inc.
… board meetings and staff training at the Montauk Yacht Club Resort & Marina. For this event, PSCH claimed …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incCity of Newburgh – Budget Review (B22-6-10)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed budget were reasonable. Background … New York Office of the State Comptroller City of Newburgh Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Social Services (DSS), is the primary agency responsible for providing transitional housing and services for eligible homeless families and individuals in the City and for providing fiscal oversight of the homeless shelters. …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersSaranac Fire District – Board Oversight (2025M-139)
… Objective Did the Saranac Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … to January 1, 2021, to review the preparation and filing of required Annual Financial Reports (AFRs) and performance of annual audits for the 2020 through 2024 fiscal years. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of … 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board of … 10, 23. Village Board of Trustees. Village Law Section 5-524 Board may create the office of village auditor or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… care centers, nursery schools, Head Start programs, group family or family day care providers, preschool special education … operating the UPK program, or the Office of Children and Family Services, to ensure that UPK providers are complying …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to … in inappropriate payments for lab services claims submitted well beyond the required time frame for submission; …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013City of Yonkers – Budget Review (B25-6-6)
… determined that the City’s adopted budget for fiscal year 2025-26 and the related justification documents are in material … in the 2026-27 budget. Pay tax certiorari claims from annual appropriations instead of using debt. Review the …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Cooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Opinion 88-48
… Misc 2d 296, 264 NYS2d 842; cf . Public Authorities Law, §2603-a which provides that, with certain exceptions, purchase …
https://www.osc.ny.gov/legal-opinions/opinion-88-48