Search
Opinion 2004-1
… rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose fees for … against the imposition of fees in General Municipal Law §209-b(4) applies to all emergency rescue services provided by …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1DiNapoli: Former Halfmoon Supervisor Enters Guilty Plea to Two Felony Counts
… Former Town of Halfmoon Supervisor Melinda Wormuth pled guilty today to … S. Hartunian and Andrew W. Vale, Special Agent in Charge of the Albany Division of the Federal Bureau of Investigation along with Attorney … Former Town of Halfmoon Supervisor Melinda Wormuth pled guilty today to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-halfmoon-supervisor-enters-guilty-plea-two-felony-countsState Comptroller DiNapoli Delivers Inaugural Address
… spending areas. DiNapoli was sworn in by New York State Supreme Court Justice Helen Voutsinas to his third term in office on Sunday …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressUnified Court System Bulletin No. UCS-344
… will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2024 Form … any employee who is inactive at the time the benefit is applied. As a result, the deficiency will automatically be … employees for whom the Prepaid Legal Service Benefit was applied. Tax Information: The Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… Purpose of Audit The purpose of our audit was to evaluate reserve fund … than $4.3 million, the District’s preliminary plan failed to include a clear and detailed rationale for maintaining the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… (Thruway) has proposed a multi-year schedule of systemwide toll increases to begin in 2024, but a new report from State … Thruway to first improve its operations and maximize non-toll revenues. DiNapoli’s office reviewed a decade of the Thruway’s finances and the toll hike proposal and found gaps in essential information …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report 2014-S-5 ). … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. We …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
Saranac Lake Central School District Financial Management and ExtraClassroom Activities 2017M274
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, … note (RAN), even though it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal … Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingColesville-Windsor Fire District – Board Oversight (2025M-74)
… complete report – pdf] Audit Objective Did the Colesville-Windsor Fire District (District) Board of Fire Commissioners … which provide the Board, taxpayers, the Office of the New York State Comptroller (OSC) and other interested parties … to initiate corrective action. The District’s response is included in Appendix B. We conducted this audit pursuant …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… and five claims, totaling $3,317, were for credit card charges where the credit card company electronically debited the payments directly … documented. Audit all claims against the District prior to payment or appoint a claims auditor to do so. Adopt a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andXII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , Syracuse City School District and the Your Home Public Library . State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… District, Taconic, and Thousand Islands. Parks published its first data item to Open Data on February 15, … covering the period February 15, 2013, through June 26, 2020, was issued on September 15, 2020. The audit objective … made significant progress addressing the issues identified during the initial audit, having implemented both …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followOpinion 2000-5
… discussed in the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from … -- Highway Fund (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW … and appropriated by a town for town highway snow and ice removal may not be paid into a snow and ice removal and road …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5State Agencies Bulletin No. 1775
… Purpose The purpose of this bulletin is to notify agencies of the PayServ procedural changes required … Number (TIN) in the national ID field in PayServ. To minimize timing issues, this information should be entered at the time of hire. If the employee is unable to supply this information at the time of hire, agencies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-securityUnified Court System Bulletin No. UCS-318
… Payment (JLP) Increase. Affected Employees Employees in the following bargaining units who meet the eligibility … (CSEA – BU 87), which provides for a retroactive increase in Judicial Longevity Payments (Earnings Code JLP) effective … Longevity Payment Increase will receive the amount based on the employee’s years of service and percentage in effect …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… Purpose To determine whether the Department of Financial Services (Department) is reporting its … expenses accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, … Background The Department was established with the merger of the former Departments of Insurance and Banking on October …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials … $14,600 in disbursements. Key Findings Company bylaws do not include specific procedures regarding the support for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the recommendation made in our initial audit report, … necessary to support Medicaid payments for a period of six years. If the information is incomplete, unacceptable, … To determine the extent of implementation of the recommendation made in our initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-follow