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Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hampton Bays Union Free School District - Claims Processing (2018M-68)
… and/or a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed with our … and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsOpinion 89-28
… increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general … §§192-a, 194-a, 202, 202-b: The cost of a water storage tank may be allocated between proposed and existing … and the allocation of the cost of a new water storage tank. You indicate that a number of water districts in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, … COURT PROCEDURE ACT, §§1219, 1310, 2222, 2223, 2224: Unclaimed property held by a sheriff for a county prisoner …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… into an installment purchase contract for the purchase of realty because section 109-b(2) expressly provides that a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… apparent intent (McKinney's Statutes, §98[b]; Matter of Luis R., 98 Misc 2d 994, 414 NYS2d 997; Sacharoff v Murphy, …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… whether the Department of Environmental Conservation (DEC) is effectively administering and monitoring the … where a hazardous substance is present at levels exceeding DEC cleanup standards or other health-based or environmental … are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program (Brownfield Program) was …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Agencies Bulletin No. 682
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected … provide agencies with information and procedures regarding the calculation of affected employees salaries and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… to the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … engage in virtual currency business activities in New York State, with some exceptions. A prior audit, issued in January … funeral directing, undertaking, and embalming in New York State. DOH’s Bureau of Vital Records is responsible for …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… to downward revisions to the economic forecast and projected revenues, as well as increases in projected spending. “The Financial Plan paints a … SOF revenue growth of 4.6%. Higher spending growth in school aid and Medicaid has driven overall spending growth. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … of the financial operations to ensure that public funds are managed with accountability, transparency and integrity. … controls over cash disbursements and collections, it has an increased risk that Department officials may pay for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Audits
… care recipients on encounter claims to DOH’s encounter system. For the period from January 2018 through March 2023, … million in payments that were rejected by DOH’s encounter system. As a result of these rejections, auditors estimated a … of $31.2 million in missed drug rebates. The encounter system rejected these claims because they could not be …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … District , Sewanhaka Central High School District and the Thousand Islands Central School District . State … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… that increase budgetary gaps.” The American Rescue Plan Act of 2021 (ARPA) provided $350 billion in Coronavirus State … is higher than the average for the more than 14,000 local government recipients (55.6%) reviewed. Five of the country’s … Rescue Plan Equity Report, the prior COVID-19 relief programs for state and local governments had predominantly …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping from 16,426 incidents in 2016 to 25,112 in 2022, according to the FBI. The number of attacks … Cyberattack complaints in New York state increased 53 between 2016 and 2022 jumping …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases Municipal Audits
… receipts, such as having at least three members count and sign off on cash collected at fund-raising activities before …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0