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Opinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Agencies Bulletin No. 1741.1
… This bulletin supersedes Payroll Bulletin 1741 . Purpose To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments Affected … To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonCapital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesOther Bulletin No. 39
To provide the State University Construction Fund instructions for new overtime earnings codes to be used for Time Entry overtime payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesVillage of Sherburne – Budgeting (2025M-83)
… (i.e., appropriated fund balance) and allows for long-term planning to protect the village from unexpected emergencies and maintain essential services. The Village has four operating funds: electric, … sufficient information to assist Village officials in planning and monitoring the Village’s financial operations or …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State 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 …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsStafford Fire Department, Inc. - Financial Management (2023M-110)
… budgets. Develop a written multiyear financial or capital plan to help guide budget development and save for capital asset and equipment purchases. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Peconic Bay Community … (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured disbursements were proper and supported, and debt service payments were for legitimate …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… identified by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. … financial operations. Implement corrective action to the CPA management letter recommendations. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… managed care plans (Plans), which provide comprehensive medical services ranging from hospital inpatient care to physician and dental services. Accordingly, Plans are responsible for providing most medical services to enrollees. Generally, Plans are also …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careHolocaust Survivors
… We are committed to continuing this Office’s support for such efforts. If you have been referred to this page as … respond to you expeditiously. You may also Contact Us for additional assistance. For Funds Held by Swiss Banks and Insurance Companies in …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsCUNY Bulletin No. CU-464
… (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from December 1 to May … 31 $328.00 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from December 1 to May 31 … Campus Security Assistant (full-time) Be in Active pay status for at least 100 working days from December 1 to May …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-464-june-2013-uniform-allowance-paymentMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… Objective To determine whether Medicaid inappropriately paid for drugs … program. The Medicaid Drug Rebate Program (MDRP) helps to offset the costs of most covered outpatient drugs dispensed to Medicaid patients. The MDRP requires drug manufacturers to … To determine whether Medicaid inappropriately paid for drugs …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… reimbursements. Kish and Brundage were arraigned before Judge David Szucs in the Town of Caneadea Court and are scheduled to appear again in court on November 9. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… Reimbursable Cost Manual (Manual). Our audit covered the three fiscal years ended June 30, 2011. Background Bilinguals … referred to as the Programs) to children residing in New York City as well as Nassau, Suffolk and Westchester … the financial information reported in their CFRs. For the three fiscal years ended June 30, 2011, Bilinguals' Programs …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate and comply with applicable Federal and State laws and regulations and Department policies and procedures. In addition, we … to determine whether UI benefit payments approved by the Department of Labor were appropriate and comply with laws …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Village of Addison – Board Oversight (2024M-8)
… Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the … Determine whether the Justices and Town of Marion Town Board provided adequate oversight of the Justice …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Monroe County - Financial Condition (2018M-179)
… pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the Countys financial …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Marathon Central School District – Fund Balances (2017M-280)
… School District serves seven towns in Cortland County, two towns in Broome County and one town in Tioga County. … limit each year for the past three years but decreased as a percentage of ensuing year’s appropriations by 2 percentage … overfunded as of June 30, 2017. Key Recommendations Adopt a fund balance policy that includes a plan for using the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/marathon-central-school-district-fund-balances-2017m-280