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Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… receiving CCIDA financial assistance promise to create new jobs or retain existing jobs in the community, invest in new buildings or in the renovation of existing buildings, …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… corrective action. Appendix B includes our comments on issues raised in the Department’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… complete report – pdf] Audit Objective Assess whether City of New Rochelle (City) officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Town of Rutland – Water and Sewer Charges (2025M-30)
… water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… if implemented, would assist the Board of Trustees (Board) in containing excessive amounts of overtime being charged to … action. Appendix C includes our comment on an issue raised in the Village’s response. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Resources for Local Officials
… Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance … Limit Tax Data Verification Assessment Roll Verification Justice Court Fund Reporting (JCR) Contact Update Other … Tool Financial Data for Local Governments Spreadsheets Justice Court Revenue Report Open Book New York Training for …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOpinion 2005-4
… et seq .; see also Municipal Home Rule Law §24), in the case of BOCES, there are no such explicit general statutory … direction for permissive referendum procedures in the case of a BOCES, we believe such direction must be implied in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4DiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… plan method, Medicaid pays each managed care organization (MCO) a monthly premium for every Medicaid recipient enrolled in the plan, and the MCO arranges for the provision of services its members … providers, including those identified in this report, to bill Medicare Part C claims in accordance with existing …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programOversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and … before they were hired and had policies and procedures in place to ensure that nurses are routinely monitored once …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … "unsound" based on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsUnified Court System Bulletin No. UCS-88
… Office of Court Administration. Background Due to a change in Judiciary Law, Section 37.3, new Reason and Increment … Long, the eligibility for the longevity step is calculated from the effective date of the reconstructed promotion within … Law 37.9 – Upon a one (1) grade appointment or promotion from a salary at or above the maximum, the Increment Code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-88-new-reason-codes-373-judiciary-law-373-and-379-judiciary-lawState Comptroller DiNapoli Releases School Audits
… rights were not adequately restricted to employees based on job duties. In addition, duties related to the payroll … spending, public authority financial data and information on 140,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsOpinion 93-16
… firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is … for the sole purpose of earning service award credit does not alter the periods when, in fact, the employee is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 93-15
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances … moneys of the library. Town Law, §123 provides that, on or before January 20, each town officer or employee who …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Capital Planning and Maintenance
… five key transportation and commerce facilities in the State’s North Country: the Ogdensburg-Prescott International … Airport (Airport); the Port of Ogdensburg (Port); the New York and Ogdensburg Railway; and the Commerce and Heavy …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceOpinion 97-20
… foreign fire insurance tax moneys may not be expended for illegal purposes or purposes contrary to public policy (see … purpose which the treasurer, in good faith, believes to be illegal or improper, even if the expenditure has been … be held liable for the expenditure of such moneys for an illegal or improper purpose (Opn No. 89-16, supra ; 1981 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 91-57
… the library board. Prior inconsistent opinions superseded. You ask whether library fund moneys of the village public … maintains a separate bank account for those moneys. You indicate that the village believes that it would be more …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 96-1
… would not be subject to consent of the State Comptroller. You ask whether approval of the State Comptroller is required …
https://www.osc.ny.gov/legal-opinions/opinion-96-1