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State Comptroller DiNapoli Releases Municipal Audits
… they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, … were unaccounted for and 138 questionable disbursements by the association’s executive director totaling $24,955. … and Falsifying Business Records in the First Degree. On January 7, 2022, the executive director pled guilty to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0New York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program. Ascensus Broker Dealer Services, LLC (ABD),serves as Program Manager and, in …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Frequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing board? What should I do … the three-month time period when I’m keeping a record of my work activities? I know that I cannot receive service … of the calendar year. What months should I use to complete my ROA? I’ve never been asked to keep a Record of Activities …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsOpinion 93-27
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes … of county sales tax in cash. Tax Law, §1262(c), as amended by L 1984, ch 850, provides that, if a town and all villages … share of county sales tax be used to reduce townwide taxes on properties outside the villages. The town, however, may …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Awarding and Oversight of Statewide Interoperable Communications Grants
… (interoperable communications). The SICG program is funded by cellular communications surcharge revenue. From December … between 2011 and 2015, contracts were awarded based on a combination of pass/fail and scored evaluation methods, and distributed based on total score, highest to lowest; Round 3 eligibility was …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsReal Property Dispositions
… it received appropriate payment amounts from the sales of real property. Background The Port Authority of New York and … district of New York and New Jersey. The Port Authority’s real estate portfolio consists of over 12,000 acres of land … Instruction 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsHealth, Safety, and Accessibility in District 75 Schools
… (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans with Disabilities … students at its more than 1,800 elementary, middle, and high schools, including 202,000 students who receive … services. Students with greater special education needs and challenges, such as autism spectrum disorders, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period December 31, 2019 – … Area To promote transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of … audit engagement may be for more than five years. New York State General Municipal Law (GML) Section 30 requires a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Steuben County – Financial Management (2025M-127)
… million. The general and road funds are primarily funded by sales tax (general fund only), State and federal aid and … corrective action. Appendix C includes our comments on the County’s response. We conducted this audit pursuant to … New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… and file the 2021 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that … days, pursuant to Section 35 of GML. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… to establish accountability and provide district officials with the information needed to develop additional controls … inventory list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit Summary … of Business and Operations (Assistant Superintendent), with the assistance of the District’s Business Manager …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Comptroller DiNapoli Releases Municipal & School Audits
… officials monitored the electricity rates and ensured the utility bills were accurate, officials may have reduced BOCES electricity supply expenses by almost 50%, or approximately $172,000, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible … audit. In particular, Empire recovered over $5.4 million on behalf of the state’s Empire Plan. New York State … or ensure that required year-end closeouts were completed on time. For the three fiscal years ended June 30, 2019, …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … treasurer or auditors are unable to verify whether all hall rental receipts were collected and deposited in a … training. Village of Poquott – Justice Court Operations (Suffolk County) The Justice Court did not properly account …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 563
… Purpose To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of … student scholarships, faculty career development and new campus academic and technology initiatives. Legislation … Actions OSC will process deduction transactions using the new SUNY Foundation Deduction Codes in addition to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesApproved State Contracts and Payments
… State Fairgrounds Exposition Center. $3.6 million with MMC Corporation for proceeds from sale of surplus property at …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-payments-0Opinion 96-3
… the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the … of the cost of the review and planning is charged as a fee to applicants appearing before the village board. General … article 18 (§800 et seq .) contains provisions relative to conflicts of interest of municipal officers and employees …
https://www.osc.ny.gov/legal-opinions/opinion-96-3State Agencies Bulletin No. 191
To inform agencies of the new earn codes and increased rates and to provide agency instructions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andUnified Court System Bulletin No. UCS-72
… Purpose To explain the automatic processing of the Ratification Bonus payment and to provide agencies … check, dated September 22, 2004 Background Chapter 203 of the Laws of 2004, which implements agreements between the State and … To explain the automatic processing of the Ratification Bonus payment and to provide agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-72-ratification-bonus-unified-court-systemOpinion 96-23
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees … are to be construed according to their ordinary and usual meaning. Further, where the words of a statute are clear and …
https://www.osc.ny.gov/legal-opinions/opinion-96-23