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Comptroller DiNapoli Releases Municipal Audits
… the Town of Berne , Town of Broadalbin , Lakeview Public Library , Village of North Syracuse , Town of Thurston , Town … verification by town officials. Lakeview Public Library – Tuition Reimbursement and Procurement (Nassau County) The library did not use competitive methods when procuring goods …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, … and the Utility Debt Securitization Authority. The schedule will be modified and updated in response to changes … execution of all project approvals required by law. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… following: Dormitory Authority of the State of New York – bond sales totaling up to $505 million of fixed rate tax-exempt bonds for the month of April and a bond sale of up to $23 million of fixed rate tax-exempt and … month of May. Metropolitan Transportation Authority – a bond sale of up to $500 million in fixed rate tax-exempt …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Acting Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill … and the NYSP for their assistance in this case.” “This arrest demonstrates the hard work of our members and law … taxpayers for her own personal gain and benefit. May this arrest send a strong message that we will not tolerate such …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on the Real Property Income Expense Statements (RPIE) filed with the New York City … Determine whether income from properties with billboards was being accurately …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… equipment and windows as a means of escape from fire or accident. These drills provide staff and students with …
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)
… equipment and windows as a means of escape from fire or accident. These drills provide staff and students with …
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
… alleged to have inflated bills by falsely claiming that group rides were separate, individual rides and thereby … received mileage payments for each individual in the group. "Muhammad Adnan Saeed and Heather Smith allegedly … are then billed to the Medicaid program by the provider. Group rides are not allowed without prior authorization and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter … planned New York State Department of Transportation (DOT) road renovation project. You have informed us that DOT would … work required for the sewer project into DOT's scheduled road project by means of a change order. While you consent to …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… [read complete report – pdf] Audit Objective Did the Center Moriches Fire District … (District) Board of Commissioners (Board) obtain an annual audit of the District’s records and ensure that the Treasurer … (AFR) with the Office of the State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended …
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) … (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We … 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)
… million and it educated approximately 125 students in grades K-6. The District also paid tuition to neighboring districts to educate nearly 160 students in grades 7-12. Audit Summary The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mVillage 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-97North Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of … funded by real property taxes. Audit Summary The Board did not adequately oversee the District’s financial operations. The Board did not require the Secretary-Treasurer to maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help … Once you are eligible , you automatically receive a COLA increase each September. How COLA is Determined In accordance with State law, the annual …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentXII.8.G Payment Methods – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises agencies on payment methods available in … than two-day ACH payments. Therefore, agency requests for this payment method must be approved by OSC on an emergency, … This section advises agencies on payment methods available in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsDiNapoli: 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-programsState Comptroller DiNapoli Releases Audits
… artwork and historical treasures, and intangible assets. To improve management of these assets, the state established … of their asset data in SFS AM. Auditors found BCA is not adequately overseeing capital assets reported by state … including those that cover minimum wage and overtime, illegal deductions, day-of-rest and meal period requirements, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-audits