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Village of Harriman – Water Department Billing (2014M-311)
… Purpose of Audit The purpose of our audit was to review the Village’s water billing process for the period … Key Recommendations Ensure that all late fees are applied to the customer accounts according to the Village code. Develop clearly written policies and procedures for how the average consumption should be calculated and billed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Village of Suffern – Budget Review (B6-16-8)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … accumulated deficit in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. Local Finance … are outstanding. Key Findings Significant revenue and expenditure projections in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/20/village-suffern-budget-review-b6-16-8Mechanicville Housing Authority – Tenant Rents (2015M-246)
… 31, 2015. Background The Mechancville Housing Authority is located in the City of Mechanicville, Saratoga County. The … established in 1951 according to State Public Housing Law, is governed by a seven-member Board of Commissioners. …
https://www.osc.ny.gov/local-government/audits/city/2016/01/15/mechanicville-housing-authority-tenant-rents-2015m-246Village of Suffern – Financial Condition (2013M-273)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period of … throughout the year and make necessary adjustments to ensure that deficits do not occur and implement a plan to reduce current …
https://www.osc.ny.gov/local-government/audits/village/2014/05/16/village-suffern-financial-condition-2013m-273Town of Seneca Falls - Procurement (2018M-143)
… were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials … Town officials should: Consider revising the procurement policy and procedures to specify documentation requirements, … and employees follow competitive bidding statutes and policy requirements. Develop procedures for procuring …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-procurement-2018m-143Broadalbin-Perth Central School District – Cash Management (2020M-65)
… a result, officials did not maximize interest earnings for the District. Officials did not formally solicit interest … rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest totaling $40,652 during the audit period. However, they could have earned about …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… lacked adequate evidence to show they sought competition for 32 purchases (53 percent) totaling about $115,000. The … not develop and implement procedures to seek competition for purchases of goods and services that were not required to … bidding thresholds. Develop written purchasing procedures for procuring goods and services below bidding thresholds and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts … approximately $370,000. Key Findings There are no controls in place requiring the Board’s review and approval of claims …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179State Agencies Bulletin No. 1170
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected Employees Employees who are … Unit 01 & 21 with Dues (Code 291 & 491) or Agency Shop Fee (Code 295 & 495) Effective Date(s) Paychecks dated … biweekly deduction for Dues (Code 291 & 491) and Agency Shop Fee (Code 295 & 495). Agency Actions Notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1170-new-york-state-correctional-officers-and-police-benevolent-associationState Police Bulletin No. SP-92
… Purpose To notify agencies of the new Deduction Code 532 . Background At the request of New York State Police … Association (NYSPIA), OSC established a new deduction code to be used for voluntary participation in a … process deduction transactions using the new Deduction Code 532 . Note : The vendor will submit all transactions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-92-new-deduction-code-532-nyspia-voluntary-supplemental-insurance-programState Agencies Bulletin No. 1845
… Employees with the following criteria are affected: Home Address is not in New York City but Local Tax Data … Indicates New York City Residence or Additional Amount. Home Address is in New York City but Local Tax Data Does Not … New York City tax refund owed to the employee using the template ( NYC Refund Template ) and email the template with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataNew Windsor Couple Plead Guilty in Connection With Theft of Over $3.4 Million Dollars From New York by Submitting False Medicaid Provider Claims
… from the Office of the State Comptroller. Raja is the owner of Unique Class, Limo, Inc. and also acted as a high managerial manager of SNR Limo, Inc., which is owned by Alam. Both corporations were authorized to act as … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the …
https://www.osc.ny.gov/press/releases/2026/05/new-windsor-couple-plead-guilty-connection-theft-over-34-million-dollars-new-york-submitting-falseOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 89-2
… goods, supplies and services under joint contracts and arrangements entered into pursuant to Public Health Law, … one for purchases by "municipal hospitals" under arrangements entered into pursuant to Public Health Law, … council may authorize, to enter into contracts and make arrangements among themselves and among other municipal, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2DiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… The Department of Motor Vehicles (DMV) has not done enough to prevent automotive repair shops … today by New York State Comptroller Thomas P. DiNapoli. "DMV has a responsibility to help prevent consumers from being … and resolve consumer complaints in a timely manner." Valid registration of repair shops and inspection stations provides …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsXI.18.E Public Officers Law – XI. Procurement and Contract Management
… at: Commission on Ethics and Lobbying in Government 540 Broadway Albany, New York 12207 1-800-87ETHIC … Public Officers Law, section 73 (4)(a) states that: [n]o statewide elected official, state officer or employee, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawComptroller DiNapoli Releases Municipal Audits
… , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland … 2011, 2012 and 2013 fiscal years until April 2014. Jamison Road Volunteer Fire Company, Inc. – Internal Controls Over … Hampton Halfmoon Hillcrest Volunteer Fire Company Jamison Road Volunteer Fire Company City of Lockport Rockland County …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Oversight of Kendra’s Law (Follow-Up)
… in our initial audit report, Oversight of Kendra’s Law (Report 2022-S-43 ). About the Program In August 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … included in our initial audit report Oversight of Kendras Law Report 2022S43 …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followSelected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s … Environment and Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help … To determine if the Metropolitan Transportation Authoritys …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety