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Opinion 99-13
… 138, 261; EXECUTIVE LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or … enforcing the permitted activity, and may not be charged to offset the cost of general governmental functions. … Whether a town may impose a higher building permit fee for structures …
https://www.osc.ny.gov/legal-opinions/opinion-99-13DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are … resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … DiNapoli. Auditors also found numerous problems with how the district managed its purchases. "The Rochester City …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsOtisco Fire District – Financial Activities (2025M-42)
… The Treasurer serves as the District’s chief fiscal officer and is responsible for receiving and disbursing … 2023 through July 2024. The District had three bank accounts with a combined balance of approximately $500,000. … ww.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415 2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Area #10 – Firewalls and Intrusion Detection – Information Technology Governance
… is the process of monitoring the events occurring in a computer system or network and analyzing them for signs … review of network activity even with an automated IDS in place. When a security violation occurs, appropriate …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… Local governments and schools often rely on third parties to provide a variety of IT-related services. For your … what format it will be returned and/or whether, when and how it will be destroyed). How shared PII will be protected … provider could, for example, indicate that you will have availability to an application 99.95 percent of the time …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesCapital Asset Management
… Objectives To determine whether the Office of General Services is adequately overseeing … and that they are properly reporting capital assets. The audit covered the period from April 2020 through May 2023. About the … To determine whether the Office of General Services is adequately overseeing …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
State Agencies Bulletin No 1959
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Agencies Bulletin No. 2070
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to … The purpose of this bulletin is to notify agencies of a business process change in the submission of the AC 230 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesState Agencies Bulletin No. 2069
… The purpose of this bulletin is to notify agencies of the 2022 year end processing schedule for AC-230s (Report of … AC-230 processing and ensure accuracy of W-2 reporting for 2022, agencies must submit AC-230s to OSC in accordance with … Processing Dates: Paychecks issued on October 26, 2022 and prior are due immediately. Pay Checks Issued On Must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2069-schedule-submitting-2022-year-end-returned-checksDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… Hundreds of millions of dollars were spent on Medicaid Managed Long-Term Care (MLTC) costs for individuals who no longer qualified for the program, according to an … Maximus Health Services Inc. to assess whether individuals who voluntarily enroll meet the MLTC criteria. MLTC plans …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsOversight of Pupil Transportation Services
… may not be aware of the proper procedures or what to do in the event of an emergency. For example, during our audit, … is incomplete and does not account for all reportable accidents statewide. The information from the database is used to identify trends for when accidents are likely to occur and identify those who are most …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
… homeownership throughout the State. HCR is comprised of several different offices and agencies, including the … the start of the pandemic – HCR had only committed about $98 million, of which less than $5 million has been reimbursed. To meet HUD’s Report 2021-S-10 2 requirements, HCR must expend over $96 million of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… subject to OSC approval. Purchase orders created by State agencies that serve as the complete purchase agreement … vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when they exceed OSC … additional information). This section provides guidance on State agency creation and submission of these transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewState Agencies Bulletin No. 1859
… Purpose The purpose of this bulletin is to notify agencies of the 2020 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1859-schedule-submitting-2020-year-end-returned-checksComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of their jobs with the city. … E felony). Mr. Capuano admitted his role in selling the scrap metal for his personal benefit between 2009 and 2013. … Foust and Jeffrey Clark. Surveillance videos from a local scrap yard showed Foust and Clark cashing in items discarded …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicVillage of Asharoken – Claims Audit and Treasurer's Duties (2025M-82)
… [read complete report – pdf] Audit Objective Did the Village of Asharoken (Village) Board of Trustees (Board) ensure that non-payroll disbursements were properly audited and the Village Treasurer’s (Treasurer) financial duties were … Did the Village of Asharoken Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/03/06/village-asharoken-claims-audit-and-treasurers-duties-2025m-82Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… (OSC) as required? Audit Period January 1, 2024 – April 24, 2025 We extended our observation of annual AFR filings …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21City of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60County Medicaid Costs
… State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to … Legislature has recognized these growing pressures, and in 2004 enacted legislation that shifts costs associated with … Medicaid expenditures adjusted for certain State and Federal Medicaid assistance (such as State Overburden Aid). …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsDivision of Housing and Community Renewal Bulletin No. DH-44
… eligible for the payment provided the employee: Is on the payroll March 31, 2010 (Active, on Paid Leave of Absence, or … requirement following the employee’s return to active payroll status. The agency should request the LLS payment in the same pay period the employee returns to active payroll status. Demotion after March 31, 2010 - An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-44-april-2010-rent-regulation-services-unit-rrsu-longevity