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Town of Kingsbury – Water Fees (2016M-400)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
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)
… through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population … Village of Sharon Springs Water Accountability 2014M148 …
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)
… containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28Opinion 88-14
… You have asked whether Opn No 72-233, reported at 28 Opns St Comp, 1972, p 97, still represents the views of this … of the person or persons entitled thereto (1981 Opns St Comp, No. 81-277 p. 297). When unclaimed money is so held … the county is holding assets of the decedent (see 32 Opns St Comp 1976, p 89). While the six-year statute of …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… Law, §109-b, which relates to installment purchases of equipment, machinery and apparatus, to the extent that such … St Comp, unreported, supra ; cf . Education Law, §1726; Energy Law, §9-103). Therefore, unless a county is permitted … requirements of General Municipal Law, §109-b applied to energy performance contracts made pursuant to the Energy Law …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as second-class matter but designated as official newspaper prior to 1940) PUBLIC OFFICERS LAW, §70-a; … LAW, §60(a): A publication which was designated as an official newspaper of a village from prior to 1940 through …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Brownfield Cleanup Program
… Objective To determine whether the Department of Environmental Conservation (DEC) is effectively administering … exceeding DEC cleanup standards or other health-based or environmental standards applicable to the expected use of the … the economic viability of surrounding properties. The U.S. Environmental Protection Agency estimates that there are more …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Municipal & School Audits
… DCIDA officials did not verify whether project owners met agreed-upon job creation and retention goals or … abated or verify the actual amounts invested by project owners. Instead, the board discussed the projects on an … ongoing basis and relied on the good faith of the project owners to accurately report benefits and comply with project …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… with nearly $10 trillion in assets as of December 31, 2024, including 22 virtual currency licenses with assets … with some exceptions. A prior audit, issued in January 2024, found that DFS was not adequately performing its … OMH officials made some progress in addressing the problems identified in the initial audit report, partially …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… obtain addresses for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue … tractor trailer is almost five and a half times that of a car. Prior to 2017, only the Henry Hudson Bridge used … the number of unbilled tolls increased dramatically. In the first eight months of 2017, there were nearly 200,000 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsCicero 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 … officials make informed decisions and effectively monitor the department’s financial activities. A fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mComptroller DiNapoli Releases School Audits
… his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsAshville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the … Some of those investments have already begun and there is still time for recipients who have not already spent all … in SLFRF funds it received through March 2022. That is among the fastest rates among the nation’s 10 largest …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Comptroller DiNapoli Releases Audits
… areas of the state. Overall, auditors determined that HTFC is making program payments to property owners for the correct …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… Also troubling is the rise in ransomware attacks that can shut down systems we rely on for water, power, health care and …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases Municipal Audits
… Easton , Town of Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … accruals were not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library … of Easton Town of Hillsdale City of Mount Vernon and the Roosevelt Public Library …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… recipients whose managed care coverage should have been suspended. The audit also identified 10 Medicaid providers …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsXII.6.J Paying a Refund – XII. Expenditures
… Financial System, refund vouchers will be processed using single payment vouchers and single payment Vendor IDs … Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … X, Section 5.B - Requesting a Single Payment Vendor ID for instructions on how to obtain a single payment vendor ID. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refund