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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Massapequa Park , Orange County , Pine City Fire District … P DiNapoli today announced his office completed audits of Village of Massapequa Park Orange County Pine City Fire District No 1 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1963
… agency instructions for processing the 2021 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees … the 2021 payment. Effective Dates The 2021 SSU Uniform Cleaning and Maintenance Allowance should be processed in … Appendix D are eligible to receive the 2021 SSU Uniform Cleaning and Maintenance Allowance. Employees who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestOpinion 89-33
… Law, §4-412[10]; 5-524[9]; Tillinghast v Merrill , 151 NY 135; Byrd v McGoldrick , 277 NY 492; 4 McQuillin, Municipal Corporation, §12.217). We … that the services were actually performed. August 28, 1989 Patrick Michael McKenna, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2002-11
… minimum number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the … fire company calls other than emergency rescue and first aid squad calls, as set forth in section 217(c)(vi)(A) of the … minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five points for …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0XII.7.B Voucher Denials – XII. Expenditures
… rejected. See the chart of rejection codes below. BULKLOAD BUSINESS UNITS Bureau auditors will contact Bulkload agencies … use of lapsing funds 09 Not in compliance with OAG charity registration requirements 10 Insufficient Business … obtain proper prior approvals 8F Expense exceeds contract rates 8H Incorrect expense report date(s) 8J Improper meal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsNew York’s Economy and Finances in the COVID-19 Era
… July 9, 2020 Edition Selected Economic Trends More Than Half … in recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one … potential for a near-term cash flow crunch, despite the drop in revenues and the delay of billions of dollars in tax …
https://www.osc.ny.gov/reports/covid-19-july-9-2020State Comptroller DiNapoli Releases State Audits
… Services Center within OGS as a centralized office for processing human resources and finance transactions that are common … Also, the center estimates it has reduced staffing costs for administering these services by $34 million annually. … Services Center within OGS as a centralized office for processing human resources and finance transactions that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. City of Salamanca – Collections … being lost, misused or misappropriated. Piseco Common School District – Authorized Investments (Hamilton County) … could occur and remain undetected. Beacon Central School District – Information Technology (IT) (Dutchess …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Brighton Central School District – Procurement … Over an 18-month period, officials missed an opportunity for BOCES to realize additional interest earnings totaling …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) Although the district’s health insurance buyout program is generally … accounting records to the board for audit. Tioga County – Court and Trust Auditors reviewed the treasurer’s processes, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … drugs for state residents who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to Dec. 1, 2018, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not … bank accounts. The clerk worked for the town from 2014 to 2021, having lost election in 2021. She also separately served as treasurer for the Essex …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Owego – Records and Reports (2025M-137)
… complete, accurate and timely accounting records and reports? Audit Period August 1, 2023 – May 21, 2025 We … complete, accurate and current accounting records and reports for informed decision-making, legal compliance and … complete, accurate and timely accounting records and reports. The Clerk-Treasurer’s accounting records contained …
https://www.osc.ny.gov/local-government/audits/village/2026/07/03/village-owego-records-and-reports-2025m-137DiNapoli: OCFS Should Improve Foster Care Placement Oversight
… and four VAs (Buffalo Urban League, Cayuga Home, House of the Good Shepherd and Kidspeace) to visit and review … of monthly contacts with the foster parent for three of 11 months reviewed, and none with the parent for two of 11 … read the full audit report, visit: http://www.osc.state.ny.us/audits/allaudits/093017/15s79.htm For access to state and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… in town charged only to area of town outside of villages) VILLAGE JUSTICE -- Abolition (effect of) MUNICIPAL FUNDS -- … The salaries of the town supervisor, town clerk and town highway superintendent are chargeable to the entire area of … , 79 AD2d 628, 433 NYS2d 626, mod 55 NY2d 915, 449 NYS2d 27). Accordingly, the amount of money to be raised for town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… provisions relative to surcharges for enhanced emergency telephone systems. Section 307 of the County Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Preston Fire District – Board Oversight (2025M-87)
… [read complete report – pdf] Audit Objective Did the Preston Fire District (District) Board of Fire Commissioners … Did the Preston Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… to its return. In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand … of village funds. In August 2023, the assistant clerk was arrested on charges of grand larceny and corrupting the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a … period January 2012 through March 2017, an average of 13 apartments each month had been vacant for over 60 days, … $740,000 in lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0