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Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
The purpose of our budget review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-village-ossining-s9-21-17.pdfAdequacy of 2021 Budgets - Town of Herkimer (S9-21-4)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-herkimer-s9-21-4.pdfVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
The purpose of our audit was to evaluate internal controls over the Village’s financial operations for the period June 1, 2013 through November 17, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/millport-256.pdfOversight of Persons Convicted of Driving While Intoxicated (2014-N-4)
To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14n4.pdfCity of Yonkers – Procurement of Professional Services (2017M-268)
City of Yonkers – Procurement of Professional Services (2017M-268)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-yonkers.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8.pdfConflicts of Interest of Municipal Officers and Employees Poster
Read Sections 800-809 of the NYS General Municpal Law
https://www.osc.ny.gov/files/local-government/publications/pdf/gmlposter.pdfResearch Foundation of the State University of New York
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/research-foundation-state-university-new-york.zipOpinion 91-45
… (highway repairs and improvements subject to agreement with town board) -- Relations With Town Board (remedies available to town board to enforce … to highway superintendent); (remedies to enforce agreement with highway superintendent for repair and improvement of …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 89-32
… Opns St Comp No. 88-24, p 43; 21 Opns St Comp, 1965, p 319), if the purchase and consideration therefor is approved …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Whitney Point Central School District – Information Technology (2023M-179)
… responsible parties. District officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… The State Education Department (SED) has stepped up efforts to combat chronic student absenteeism, but an audit released today by New York State Comptroller Thomas P. DiNapoli identified issues that … The State Education Department SED has stepped up efforts to …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 93-25
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … §§6-626; 12-1200: A village which has provided lighting at village expense for a private right-of-way under the … whether the village may continue to provide such lighting at village expense. Village Law, §12-1200 authorizes villages …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173- Fillable
Agency Report of Taxable Value of Personal Use of an Employer-Provided Vehicle - AC 3173- Fillable
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac3173-f.pdfOpinion 2005-8
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 92-29
… deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE … of deputy commissioner); (salary of individual filling vacancy in office of police commissioner) GENERAL MUNICIPAL … the police department, an individual appointed to fill a vacancy in the office of commissioner is entitled to at least …
https://www.osc.ny.gov/legal-opinions/opinion-92-29Comptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… Investigator Sylvia Rivera and Deputy Investigator John McManus. The Attorney General’s Investigations Bureau is … Audit Section is led by Chief auditor Edward J. Keegan Jr. Also assisting in the investigation was Analyst Katharine …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardXII.4.B.1 Supporting Information – XII. Expenditures
… of this section is to provide guidance to assist agencies in determining whether claims for payment from vendors and … just, true and correct and therefore appropriate to pay. In addition, Title 2, Chapter I, Part 6.7 of the NYCRR … requires agencies to support any claim for payment entered in to the Statewide Financial System (SFS) with sufficient …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… rental assistance, special education services, charter school funding and subsidies for the Metropolitan …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeMedicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered the period from January … have more than one CIN assigned during the time they are in receipt of benefits, such as one CIN under FFS enrollment … payments. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipients