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County of Ulster – Property Tax Exemptions (2016M-333)
… Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property tax exemption …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Employer Billing
… As a participating employer, you are billed each November for your share of the … for your location. … Everything you need to know about employer billing including invoices contribution rates …
https://www.osc.ny.gov/retirement/employers/employer-billingTown of Guilford - Justice Court Accountability (2018M-248)
… held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not … monthly accountabilities or maintain sufficient records to identify outstanding balances. The Court has a shortage of … the JCF. The Board should: Consult with legal counsel on how to rectify the $370 shortage. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Homer Central School District - Criminal History Background Checks (2019M-76)
… complete report - pdf] Audit Objective Determine whether District officials effectively used District resources to ensure the safety of their students by …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan Transportation Authority … Participating organizations may be unaware that employees have dual Family coverage, and unable to counsel them … both Medicaid and EP programs to make claim payments on their behalf. For the audit period, auditors determined …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0Vendor Responsibility Review Process
… By law, State contracting entities may only award contracts to … vendor must have the: integrity to justify the award of public dollars; and the capacity to perform the … must file a Vendor Responsibility Profile with the Office of the State Comptroller. On this form, the State …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processTown of Lewis – Records and Reports (2025M-17)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. … …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Audits
… state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsOpinion 91-31
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid animal within the town in the absence of a current certification of the existence of …
https://www.osc.ny.gov/legal-opinions/opinion-91-31Office of Operations: 2024 Virtual Fall Conference
… Subscribe to Receive Annual Fall Conference Announcements and Updates WHEN October 28 - November 4 REGISTRATION No … gain an understanding of the differences between these two types of thresholds and how they interact on a … provide an overview of GASB 101 and the changes OSC is making to existing reporting for implementation in FY …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceOpinion 96-23
… (for court fees) CIVIL PRACTICE LAW AND RULES, §8017: Section 8017 of the Civil Practice Law and Rules does not grant a broad exemption to towns, or other municipalities (except … is impermissible (McKinney's Cons Law of N.Y. Book 1, Statutes, §§76, 232). The language of this section clearly …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 94-1
… see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it is our opinion that a county may not, …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Homeless Services Housing Needs Assessment
… the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an … mental health, and/or substance abuse issues. Beginning in January 2020, Assessments must begin within 1 business day …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … of $4.4 million per year from 2012-13 through 2014-15. In addition, the board adopted budgets that included about …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… year-end commitments related to unperformed contracts for goods and services totaling was $3.3 million during the audit period and $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly … The claims that auditors reviewed were supported and for appropriate BOCES purposes. However, all claims were not …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsOversight of Pupil Transportation Services
… with its requirements and, consequently, that it does not have assurance that school bus drivers, monitors, … PTSI’s school bus accident database is incomplete and does not account for all reportable accidents statewide. The …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesOpinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller DiNapoli Releases Municipal Audits
… were used solely for town purposes. Town of Allen – Town Clerk Collections (Allegany County) The town clerk did not always record fees accurately or deposit them … timely and reported accurately to the town supervisor. The clerk accurately recorded tax collections but did not always …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsXI.17 Protest Procedures – XI. Procurement and Contract Management
… of the State Comptroller's (OSC) Contract Award Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-procedures