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Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding … 1, 2013 through January 6, 2015. Background The Town of Middlefield is located in Otsego County and has a … The purpose of our audit was to assess the Boards practices regarding …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… College’s bank account prior to audit. A travel agent who is not an employee uses their College credit card to … maximum reimbursement rates, such as GSA per diem rates, for lodging, meals and mileage. Ensure all credit card claims … account to withdraw funds. College officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresState Agencies Bulletin No. 1807
… Purpose The purpose of this bulletin is to provide agencies with instructions for submitting the January 1, 2020 salary increases. Affected … The purpose of this bulletin is to provide agencies with instructions for submitting the January 1 2020 salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1807-january-1-2020-salary-increases-executive-law-section-169-commissionersTown of Horseheads – Financial Management (2015M-211)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … January 1, 2012 through July 30, 2015. Background The Town of Horseheads is located in Chemung County and has a … The purpose of our audit was to review the Towns financial operations for …
https://www.osc.ny.gov/local-government/audits/town/2015/12/11/town-horseheads-financial-management-2015m-211State Comptroller DiNapoli Releases Municipal & School Audits
… officials reduced surplus fund balance from 19% as of June 30, 2015 to 8% as of June 30, 2023, they consistently appropriated fund balance … and overfunded reserves, primarily through transfers of surplus fund balance. These practices lack transparency, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … approximately $5.2 million and appropriated $2.2 million of fund balance that was not needed to fund operations during …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Opinion 92-31
… LAW, §4-412(1): A village, by local law, may provide for the publication and distribution of a newsletter for its … reports, bulletins or other information relating to the official acts and meetings of the officers, employees, … activity or pursuant to express statutory authority, it is not a proper municipal purpose to raise revenues by …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Mexico – Financial Management (Oswego County) The board … a fund balance policy and maintained an excessive level of unassigned surplus fund balance in the general fund with … $839,530 and $1.1 million, or between 109% and 124% of the ensuing year’s budget. The board did not consider …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … file the required 2013 and 2014 annual financial reports with the Office of the State Comptroller in a timely manner. …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Oversight and Enforcement of the Rechargeable Battery Law
… Objective To determine whether the Department of Environmental Conservation (Department) has … Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries. The audit covered the period from … To determine whether the Department of Environmental Conservation has adequately monitored and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the retirement (i.e., permanent removal from service) of … tanks X-ray machines Certain laboratory equipment This is not an exhaustive list. Agencies should consider the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsMonitoring of Air Quality (Facility Permits and Registrations)
… Objective To determine whether the Department of Environmental Conservation is taking necessary action to adequately enforce certain aspects of the State’s air contamination and pollution requirements … the public and environment from the adverse effects of exposure to pollutants. The audit covered permit and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/20/monitoring-air-quality-facility-permits-and-registrationsOpinion 2001-8
… TOWN LAW §§170, 171, 176(27), 181, 185: (1) Pursuant to the procedural requirements of article 11 of the Town Law, … district. (2) There is no authority for a fire district to establish a scale of tax rates so that owners of multiple … within the town and instead establish a fire district to serve the same area previously served by the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 1105
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, … A program that provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 … sale. Specifically, the sales were $102,370,000 of Series 2021A Tax-Exempt Bonds and $531,385,000 of Series … State Comptroller Thomas P DiNapoli announced the sale of two series of New York State General Obligation Bonds …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… City of Mount Vernon Corporation Counsel Lawrence Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount … the execution of Porcari’s sentence. A status hearing is scheduled for November 18, 2020. “Any public official who …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… announced the arrest of two Queens men . They were charged with allegedly defrauding Medicare and Medicaid of $120 … paying illegal kickbacks and bribes and submitting claims for services that were never provided. DiNapoli’s office had … hold them accountable. Rooting out waste, fraud and abuse is a top priority of mine. Through our audits, investigations …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsOpinion 97-2
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board members); … (municipal cooperative health benefit plans) -- Self-Insurance (municipal cooperative health benefit plans) … reimburse a former school board member for Part B Medicare insurance premiums paid by the former school board member …
https://www.osc.ny.gov/legal-opinions/opinion-97-2List of Agencies That Can Receive Electronic Invoices
… Agency Name of Agency ABC01 Division of Alcoholic Beverage Control AGM01 Department of Agriculture & Markets APA01 Adirondack Park Agency ART01 … The current list of agencies that are eligible to receive electronic invoices …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesXI.16 Vendor Responsibility – XI. Procurement and Contract Management
This section reminds New York State contracting entities of their legal obligations with respect to determining the responsibility of a business entity vendor contractor or offerer to which a contract may be awarded
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility