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Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Opinion 90-10
… TOWN BOARDS -- Powers and Duties (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), … and responsibilities granted to conservation advisory councils (General Municipal Law, §239-y[4][a]). In our …
https://www.osc.ny.gov/legal-opinions/opinion-90-10XIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … section provides Online Agencies with information related to refunds owed to the State by an employee using the Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkMonsey Fire District – Audit Follow-Up (2020M-62-F)
… the AFR was known as the Annual Update Document, or AUD. The AUD became known as the AFR in 2023. Our follow up review …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. The Village is governed by an … Village of Dresden ClerkTreasurers Duties and Multiyear Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… School’s relationship with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… the Town’s financial management and the internal controls over the Clerk’s receipts for the period January 1, 2011, … of Northampton Financial Management and Internal Controls Over Town Clerk Receipts 2012M233 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Hadley-Luzerne Central School District is located in Saratoga and Warren Counties. The District has a current … The District has accumulated an increasing amount of money in restricted fund balance, or reserves, and built up amounts … of unexpended surplus funds that exceeded the legal limit in the past two years. Although the District appropriated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Eaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fOpinion 90-51
… access line per month on the customers of every service supplier within such municipality to pay for the costs … telephone system to serve such municipality. The service supplier acts as collection agent of the surcharge for the … surcharge monies remitted to the municipality by a service supplier and other funds dedicated to the payment of "system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 2009-1
… claims submitted by the treasurer ( e.g ., for travel reimbursement), reviewing the treasurer's annual accounting …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Comptroller DiNapoli Releases Municipal Audits
… Company – Cash Receipts and Disbursements (Broome County) All disbursements and loan payments reviewed appeared to be legitimate company expenditures and all transfers were deposited into an authorized bank account. …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… of the Town’s financial and operational affairs. The Town Clerk is an elected position. The Town Clerk is also the appointed Receiver of Taxes. In 2012, the … reserves. We found significant weaknesses with how the Clerk handled the $17.1 million of tax and penalty payments. …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Sag Harbor Union Free School District – Child Care Program (2016M-211)
… applications for financial assistance and an accounting of all fees charged, paid, prepaid and overdue. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … drugs for state residents who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to Dec. 1, 2018, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueOpinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … -- Installment Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL … Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the …
https://www.osc.ny.gov/legal-opinions/opinion-90-60CUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 Uniform Allowance Payment. … Overtime Information: The Uniform Allowance Payment (UA6) is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentOpinion 98-12
… Municipal Law] " (General Municipal Law, §9-a[1][a]). The term "moneys" is defined as: moneys of the municipal … that the school fund is a "fund" of the city within the meaning of section 9-a. Ordinarily moneys in a city's general …
https://www.osc.ny.gov/legal-opinions/opinion-98-12NY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller … Defending Fundamental Shareowner Rights" in strong support of the use of shareholder proposals as an essential tool in maintaining … A coalition of state fiduciaries joined NYS Comptroller DiNapoli and NYC …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsTravel Advisory No. 15
… the Travel Training Series: Per Diems and Mileage slides 15-34 . Until further notice, employees may continue to use … employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptions