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State Comptroller DiNapoli Releases Municipal & School Audits
… banking. In 2020, the former bookkeeper received $1,254 in dental and vision insurance through the town and paid $126 of the premium cost. …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2002-11
… issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to … §217(c): For purposes of earning a year of firefighting service under a fire district service award program that provides points for participation …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0XII.7.B Voucher Denials – XII. Expenditures
… Comments Report to access information on the rejection and what information is needed to reprocess the voucher. In … code description. For information on reprocessing a voucher after it has been denied, see Section 7.C – … Code 02 Incorrect Fund Code 03 Incorrect Vendor Address 04 Does not comply with the requirements in the GFO 05 Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… New York State Comptroller Thomas P. DiNapoli today released … payments and collecting rebates from drug makers. “New York state faces a projected budget gap of $6 billion for … of Health can do much more to save taxpayer dollars.” The New York State Medicaid program is a federal, state and …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueNew York’s Economy and Finances in the COVID-19 Era
… 9, 2020 Edition Selected Economic Trends More Than Half of Adult New Yorkers Affected by Loss of Employment Income As was widely reported, New York’s … 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 89-33
… you ask whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains … If the board does not require prior audit and payment is made pursuant to the permissive language of subdivision … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not invest in accordance with statutory requirements. As a result, district … but did not ensure the district’s investments complied with the policy’s list of eligible investments. In addition, … for the village’s accounting software that she paid for with her personal credit card. The village should not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… the statutory limit on surplus fund balance and result in taxpayers being taxed more than necessary. Specifically, … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate audits. As a result, $1.1 million in purchases (half of the procurements …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… entitled to reimbursement for expenses to travel from his home to his work area. HCR was required to report the …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… foster care population data provided by OCFS to select a sample of six counties (Erie, Ontario, Schenectady, … For example, auditors found the first contact with a child from Schenectady County placed in June 2015 did not … checks requested by the county were done, and also lacked a required medical report. The medical report was later …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 92-47
… moneys); (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be … county purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate … ) contains provisions relative to surcharges for enhanced emergency telephone systems. Section 307 of the County Law …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Audits
… Education Department (SED): The New Interdisciplinary School (NIS), Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Compensation (salary charged on townwide basis) SUPERINTENDENT OF HIGHWAYS -- Compensation (salary charged on … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Municipal Audits
… all data had been erased prior 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 Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsWhat is the Real Property Tax Cap?
Find information on Real Property Tax Cap below
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capTown of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Village of Port Chester – Payroll (2017M-115)
… of payroll payments for the period June 1, 2015 through January 26, 2017. Background The Village of Port Chester is located … who is responsible for monitoring the balances, and as a result, 54 percent of the employees we reviewed carried over …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… municipalities and whether the County Treasurer and County Clerk properly performed bank reconciliations for the period … million in sales tax distributions from 2010 to 2016. The Clerk did not properly reconcile a County bank account for … sales tax overpayments made to municipalities. The Clerk should review the DMV account and remit the balances …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178City of Watertown – Information Technology (2017M-184)
… of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184