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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Candor , the Town of Cornwall , the LaGrange Fire District and the … P DiNapoli today announced his office completed audits of the Town of Candor the Town of Cornwall the LaGrange Fire District and …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
State Comptroller DiNapoli announced the arrest of Michelle Asquith the former Town of Poestenkill administrative assistant for allegedly stealing more than $3000 in town funds over a fouryear period
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… used to compute tax assessments for the 2010-11 and 2011-12 City tax years. Background Finance's Property Division … 871 properties with billboards and noted that for 717 (82.3 percent) no income had been reported to Finance. … in September 2010, which resulted in an additional $3.4 million charged on tax bills for the failure to file a …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
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)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and … requirements Officials also did not conduct all required bus drills did not ensure all students participated in bus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the … of Sublime Medical Transportation, a Schenectady County company that is enrolled in the Medicaid program as a … which he was improperly collecting at the same time he was running Sublime. Saeed was arraigned today in Schenectady …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… to be in the public interest, the town board, on its own motion after public hearing, may dissolve and discontinue … of its proceedings, reciting in general terms the board's motion to dissolve, and specifying the purpose of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would … New York State Department of Transportation DOT road renovation project …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… officer or an administrative board. As a general rule, in order for conference expenses to be considered "actual and … been if the employee was traveling alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 … Original receipts should be obtained for all expenses paid from the cash advance. Upon return, the traveler should …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
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)
… 2019 – June 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 annual audit and AFR filings. Understanding the Audit Area To promote transparency and open government, New York State …
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)
… Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,470, Town officials budgeted a total of $2.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
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)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School … occurrences and fluctuations in cash flow. In fiscal year 2023-24, the District’s general fund expenditures were $14.6 … to initiate corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mNorth Brookfield Fire District – Board Oversight (2026M-2)
… Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the … 2016 through 2024 Annual Financial Report (AFR) filings as of December 18, 2025. Understanding the Audit Area The Board, … being responsible for the general management and control of the District’s financial operations, must provide adequate …
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-97Cost-of-Living Adjustment
Payments based on the costofliving index will permanently increase the retirement benefit retirees and beneficiaries receive from NYSLRS
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentXII.8.G Payment Methods – XII. Expenditures
… OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial System (SFS). There are four available payment methods in the SFS: check, two-day Automated Clearing … Check and two-day ACH payments are the primary vendor payment methods in the SFS. Check payments are physical, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Comptroller DiNapoli Releases Audits
… SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found instances of properties where …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsTown of Catharine – Transparency of Fiscal Activities (S9-25-26)
… [read complete report – pdf] Audit Objective Did the Town of Catharine (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/15/town-catharine-transparency-fiscal-activities-s9-25-26