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North Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Opinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 98-4
… Powers and Duties (delegation of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-98-4MetroPlus Health Plan: COVID-19 Enrollment Trends
… our report: NYC Health + Hospitals Check-Up: The Impact of COVID-19 . Pandemic Impact on MetroPlus Health Plan Enrollment … February 2020 and June 2022, the period impacted by the COVID-19 pandemic (see Figure 1). FIGURE 1 – MetroPlus …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… sales tax collection growth across New York State slowed to 1.6 percent in the first six months of 2015 from 3 percent growth in 2014 and was considerably … average annual growth over the past 15 years, according to a report released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Comptroller DiNapoli Releases Municipal Audits
… audits of the Niagara County , Orient Fire District , City of Salamanca , Town of Ticonderoga and the Upper Mohawk … treasurer paid credit card claims prior to board approval. City of Salamanca – Selected Financial Activities (Chautauqua County) The city council did not develop a long-term financial plan, …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … relied on significant amounts of appropriated fund balance to finance operations. As a result, for the 2011-12 and … resulting in district officials not having sufficient cash to pay district bills and other obligations when due. Sidney …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… Free School District and the Oswego School District Public Library . “In an era of limited resources and increased … the treasurer’s approval. Oswego School District Public Library – Selected Cash Receipts (Oswego County) The board … internal controls over the cash receipt process for taxes. Library personnel do not maintain a record of taxes received …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Statement on New York City Financial Plan
… with employment growth and improvement in the commercial real estate market expected to slow from earlier projections. … with employment growth and improvement in the commercial real estate market expected to slow from earlier projections …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… Agencies can request this status or OSC can impose it. CLOSED - The grant has been officially closed by the cognizant state agency. Projects do not appear …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyDiNapoli: State Tax Revenues Down $3 Billion
… the same period in the previous fiscal year, according to the monthly State Cash Report released today by New York … P. DiNapoli. “Revenues are down and New York continues to withhold billions of dollars in spending due to the fiscal impact of the coronavirus pandemic,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This … of whether individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a … Public officers elected or appointed to government positions …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… shipping petroleum. “Rail lines carry petroleum crude oil through communities large and small, across important … rail accidents resulting in catastrophic losses from oil spills pose serious risks for the public, the … involved to enter bankruptcy. The companies that owned the oil shipped on the train were ordered to contribute to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilNational School Lunch, Breakfast Programs – Federal Funding and New York
… National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit … The National School Lunch Program NSLP Assistance Listing Number 10555 and the School Breakfast Program SBP Assistance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsImproper Payments to a Physical Therapist (Follow-Up)
… a wide range of health care services, including physical therapy services, to individuals who are economically … physical therapist who owned and operated Madison Physical Therapy located in Brooklyn, New York, billed Medicaid in … rendered by other clinicians working for Madison Physical Therapy. In our initial audit report, we made two …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followSelected Employee Travel Expenses
… to ensure that lodging expenses were within allowable rates in 24 instances, allowing a total of $2,258 to be spent in excess of federal per diem lodging rates. University officials also did not enforce …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Mission Statement and Performance Measures
… was created by the State Legislature in August 1992 to accept jurisdiction and control over the New York State Canal … and six of the 10 measures we reviewed were not accurately reported or were not transparent (did not fully disclose the … one measure to enhance efficiency and effectiveness does not define what percentage of budget growth is desired. …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresUnited HealthCare – Empire Plan Drug Rebate Revenue
… remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract between United and the Department. The audit covered … remitted all drug rebate revenue to the Department of Civil Service as required by the contract between United …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueOversight of Residential Domestic Violence Programs (Follow-Up)
… of Residential Domestic Violence Programs (Report 2017-S-16 ). About the Program With the rates of homelessness on the rise, the plight of the homeless in New York State has been in the forefront of public attention. In … oversees six Regional Offices – Albany, Buffalo, New York City, Rochester, Spring Valley, and Syracuse – that …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability Assistance (Office) … applicable laws, rules, and regulations. Our audit covered the period from July 1, 2016 through July 2, 2019. About the Program According to the U.S. Department of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-shelters