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Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Town Clerk (Clerk) properly recorded, deposited, remitted and reported collections. Key Findings Although the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record … all real property tax collections, including interest and penalties, to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97DiNapoli Calls on Aetna to Disclose Corporate Political Spending
… support of, and in opposition to, candidates for political office. Aetna’s accidental disclosure resulted in subsequent … pending at four other portfolio companies: NextEra Energy Inc., Raytheon Company, The Travelers Companies Inc. … Eastman Chemical H&R Block Marathon Oil U.S. Steel Valero Energy 2014 Comcast Corp. CF Industries (2014 agreement …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingOpinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). Also, article 4 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-15DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… path. The Executive Budget holds the promise that New York can achieve ongoing balance after decades of structural … needs a long-term plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back … Comptroller, and includes a $100 million authorization to refinance the Superfund; Holds the state workforce …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressTravel FAQs
… receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a … Bridge). Parking (e.g., coin meter parking, parking lots with no receipt machine, honor system parking lots). … you leave for work at least one hour before your normal start time and/or arrive home at least two hours after your …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Internal Control System Components
… period January 1, 2013 through August 11, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities and provide guidance …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow … to further enhance its reviews of special item payments by incorporating steps and techniques that result in …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… raise issues regarding checks and balances over use of the public's dollars and would diminish independent … oversight." The budget projects total All Funds spending of $162.2 billion in state fiscal year (SFY) 2017-18, up 3.8 … in the coming year by more than $1.2 billion. Increases school aid by $961 million, or 3.9 percent, on a school year …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by the traveling employee or the extra traveler. If the room rate is higher than it would have been if the employee … alone (i.e., upgrading from a $128 single-occupancy room rate to a $168 double-occupancy room rate), the employee may only be reimbursed for the …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 2002-12
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to applicable civil service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Comptroller DiNapoli Releases Municipal Audits
… announced his office completed an audit of the Town of Berlin , Dunham Public Library , Town of Galen , Town of … is being spent appropriately and effectively.” Town of Berlin – Internal Controls Over Water District No. 2 … announced his office completed an audit of the Town of Berlin Dunham Public Library Town of Galen Town of Huron Town …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… responsible for ensuring State and local governments use taxpayer money effectively and efficiently. One way the … with a procurement are identified and addressed before taxpayer money has been spent, projects have advanced, and … notice. While the MOU was a step toward ensuring important taxpayer protections, contract oversight provisions such as …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsState Agencies Bulletin No. 1426
… 2015 Year End processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To … as soon as possible. As part of OSC’s Uncashed Payroll Check Outreach, any paychecks issued in 2014 that are not … the 2015 Year End processing schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1426-schedule-submitting-2015-year-end-returned-checksDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… million of bonds maturing in 2020 through 2024 (Bidding Group 1), $316.7 million of bonds maturing in 2025 through 2029 (Bidding Group 2) and $386.2 million of bonds maturing in 2030 through 2041 (Bidding Group 3). The state and the winning firms closed on the sale …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
To determine whether the Department of Health made Medicaid mainstream managed care premium payments on behalf of individuals who had comprehensive
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyAvon Central School District – Financial Management (2024M-75)
… complete report – pdf] Audit Objective Determine whether the Avon Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The Board-approved budgets overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Accountability for Traffic Ticket Surcharges
… Purpose To determine whether the Department of Motor Vehicles (Department) accurately assessed, … and Traffic Law authorizes cities with a population of 200,000 or more to adjudicate non-criminal traffic … non-negotiable costs – preset based on the type and date of violation – that cannot be waived. However, the Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surcharges