Search
Opinion 94-15
… are subject to General Municipal Law, §11 (1967 Opns St Comp No. 67-217, unreported). However, since section 11 … pertaining to the investment of trust funds (see 1986 Opns St Comp No. 86-49, p 80; 1981 Opns St Comp No. 81-393, p 431; Education Law, §3701). Section …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Brownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programDiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… including: the airport, two entertainment venues, the nursing home and the public transportation system. These …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressState Agencies Bulletin No. 1179
To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments for Seasonal employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalOpinion 95-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Limit (withholding State aid as penalty for levy in excess of) MUNICIPAL FUNDS -- State Aid (applicability of provisions … Whether the provisions of section 54a of the State Finance Law authorize the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… the appropriate International Classification of Diseases (ICD) code on its Medicaid claim to reflect the diagnosis. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Purpose To determine whether Medicaid made overpayments to hospitals that improperly billed All Patient Refined Diagnosis Related Groups (APR-DRG) inpatient claims … To determine whether Medicaid made overpayments to hospitals …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionEagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, … The purpose of our audit was to evaluate internal controls over the Companys financial operations for the period April 1 2011 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Lyndonville Central School District – Financial Condition (2016M-143)
Lyndonville Central School District Financial Condition 2016M143
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… $4,045 for fundraising and soda sales was deposited on July 26, 2013, but not included in the July monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialVillage of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Village of Maybrook – Water Operations (2013M-121)
… 25, 2012. Background The Village of Maybrook is located in Orange County in the Town of Montgomery and has a population of … result of deficient internal controls, we detected errors in more than 17 percent of the water bills that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Pittsfield – Disbursements (2013M-82)
… did not provide for a detailed audit of the Supervisor’s records for the 2011 fiscal year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of Library operations for the … The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs … were approximately $614,000. Key Findings Although the Board had adopted an investment policy pursuant to statutory …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54City of Lockport – Fiscal Stress (2013M-330)
… These operating deficits occurred because City officials did not include realistic estimates in the 2013 adopted … budgeted amounts and amend the budget, as necessary, when significant variances become known. Develop and implement a plan to eliminate the …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Ridge Fire District – Audit Follow-Up (2021M-165-F)
… the budget which contributed to the District exceeding its 2020 appropriations by $77,968. The audit included … The District, located in the Town of Brookhaven in Suffolk County, is governed by a five-member Board. The Board is … 2019 and the Board appointed a successor at that time Results of Review The Board partially implemented one …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fUnified Court System Bulletin No. UCS-333
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees: Judges … salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only … applicable, an adjustment of regular earnings must be paid in the final paycheck of the calendar year. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-333-2023-year-end-adjustment-judges-and-justices-unified-courtOpinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10