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DiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… in purchases for herself, ranging from video rentals to hair accessories. She also attempted to charge another $1,980 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… – pdf] Audit Objective Did Jasper-Troupsburg Central School District (District) officials properly conduct and … the Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and … Did JasperTroupsburg Central School District District officials properly conduct and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … or conduct all drills within the required time frames and officials could not support that they met all drill …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent … District funds. The District purchased $251,848 in goods and services during the period of January 1, 2024 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Forms and Publications
… Property (AC 2709) Waiver Request Form Collateral Loan Brokers Office of the State Comptroller Rules and Regulations …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced … Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the … of over $700,000 from the state’s Medicaid program. Saeed and Smith are alleged to have inflated bills by falsely …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… which was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… at the request and expense of a village, to install sewer pipe for a village sewer project in conjunction with a DOT … in reply to your letter concerning installation of sewer pipe for a village sewer project in conjunction with a … Concerning installation of sewer pipe for a village sewer project in conjunction with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Cost-of-Living Adjustment
… a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you … How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… 5 authorizes local governments and school districts to pay for the actual and necessary expenses of travel, meals, … defined as a convention, conference, or school conducted for the betterment of any local government or school … board must, by resolution, give prior authorization for conference travel or delegate its power to authorize such …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… can be used to collect information about you and track your web browsing habits. Terms of Participation OSC welcomes … media site, you grant OSC permission to share or reproduce your post. In addition, by contributing to this site, you … origin, sexual orientation, military or veteran status, sex (including gender identity or expression), disability, …
https://www.osc.ny.gov/help/social-media-use-policyContract Advisory No. 4
… transactions. Contracts Not Subject to OSC Approval In order to ensure the validity of information included on … but no payments have been made against the contract, any Purchase Orders associated to the contract should be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to … transparency and open government, New York State Town Law (Town Law) Section 181-b requires the board of fire … The Board hired Certified Public Accountant (CPA) firm did not complete fiscal year 2023 and 2024 annual audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… [read complete report – pdf] Audit Objective Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Palermo Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mAvoca Central School District – Procurement (2025M-29)
… goods and services are acquired in a cost-effective manner is to create as much competition as possible. Whether using … and verbal quotes, a well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29North Brookfield Fire District – Board Oversight (2026M-2)
Did the North Brookfield Fire District District Board of Fire Commissioners Board adequately oversee the Districts financial operations
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Village of Unadilla – Disbursements (2025M-97)
… [read complete report – pdf] Audit Objective Did Village of Unadilla (Village) officials ensure that disbursements … updated information regarding Village Board (Board) audits of the Village Clerk-Treasurer’s (Clerk-Treasurer’s) records … Audit Area A village board must provide adequate oversight of disbursements to help ensure financial accountability, …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97XII.8.G Payment Methods – XII. Expenditures
… Automated Clearing House (ACH), one-day ACH and wire payments. Check and Two-Day ACH Payments Check and … be approved by OSC on an emergency, exception-only basis. Wire Payments Wire payments are an option in certain mandated or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods