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Town of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… but are not limited to, the following: Unaccounted for cash in any amount, including inmate or patient cash; Unaccounted for cash in agency cash advance accounts, including … advances made to current or former employees; Unrecovered salary correction payments or employee expense payments made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… local governments and school districts to pay for the actual and necessary expenses of travel, meals, lodging, … and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted … for reimbursement. Conference Expenses of Non-Employees It is acceptable for your travel policy to allow employees to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s … rides and thereby unlawfully received mileage payments for each individual in the group. "Muhammad Adnan Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidAvoca Central School District – Procurement (2025M-29)
… [read complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in … using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor finances and prepare adequate budgets. Key … maintain timely, complete and accurate accounting records to allow the Board and department heads to monitor finances …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… Purpose The purpose of this bulletin is to request verification of the agency address to be displayed … Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective immediately. Agency Actions Agencies must verify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Niskayuna Central School District – Financial Condition (2012M-218)
… Purpose of Audit The purpose of our audit was to examine the District’s … 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Comptroller DiNapoli Releases Audits
… but they did not appear in the SFS AM data. Empire State Development – Project Tracking Systems and Economic … (Follow-Up) (2023-F-23) Over the years, Empire State Development (ESD) has used a mix of desktop applications and server-based platforms to track its various economic development programs. In 2016, ESD’s Board of Directors voted …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $2.57 billion scheduled for this month and $557 million and approximately $805 …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarterUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due … 1, 2011 through December 31, 2013 and included a review of revenue from five drug manufacturers. Background The New …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 89-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. STATE COMPTROLLER -- Powers and Duties (filing of registration statements by pawnbrokers) LICENSING AND …
https://www.osc.ny.gov/legal-opinions/opinion-89-37DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of cell phone services provided to certain individuals, it lacked a policy or contract stating what amount should be …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 97 - 12
… before the board) GENERAL MUNICIPAL LAW, §§801, 805-a: An arrangement whereby the recording secretary of the town … however, would be prohibited from performing services for the engineering firm in relation to any matter before, or … or employee is an employee (General Municipal Law, §800[3][b],[c]). An interest in a contract is prohibited if the …
https://www.osc.ny.gov/legal-opinions/opinion-97-12New York’s Economy and Finances in the COVID-19 Era (July 1, 2021)
Recently released data from the Bureau of Economic Analysis show personal income in New York has surpassed prepandemic levels by 128 percent
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-july-1-2021Opinion 90-30
… of assistance or care granted or applied for may accept a deed of real property and/or a mortgage thereon on behalf of … (Social Services Law, §106[1]). The person giving such deed or mortgage may redeem the same, generally, by payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 89-29
… A village may acquire a parcel of property to exchange for property owned by a federal agency and needed for village road building where the federal agency desires an … the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks Service property …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Town of East Hampton – Budget Review (B17-7-15)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2007, December …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15