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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Village of Montgomery’s (Village’s) progress, as of July 2024, in …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-fTown of Perth – Conflict of Interest (2024M-142)
… repair work was completed so the Town had an obligation to pay. Although the Supervisor, who is a member of the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Retirement Planning
… Retirement is a big deal and we want you to be prepared. The resources below will help you. You can estimate your …
https://www.osc.ny.gov/retirement/members/retirement-planningTravel Advisory No. 8
… – Meal and Incidental Expenses Breakdown Guidance : The United States General Services Administration (GSA) … meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, 2025. … …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases State Audits
… place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified some …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… of voting shareholders supported the New York State Common Retirement Fund’s request that H&R Block disclose its spending on … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic issues with the quality of data the department relies on to administer the state's …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… follows: We obtained PNDS submissions and encounter claims for a sample of five of the highest paid MCOs, which showed … Office of the Medicaid Inspector General, withdrawn by DOH for not meeting Medicaid program standards, or automatically … who were excluded from or otherwise ineligible for the Medicaid program. (Note: $548,184 of this was …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… balances increased to levels between 85% and 182% of the 2024 appropriations, as of Dec. 31, 2023. Auditors determined … used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking … is not governed by the town supervisor. Town of Columbia – Physical Accessibility to Programs and Services (Herkimer …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… resulted in $32,000 of unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical accessibility components reviewed, auditors … the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… you can learn more about unclaimed funds by visiting: osc.ny.gov/unclaimed-funds . Upcoming Events in New York State: … Day/Time Event Location County Lower Hudson Valley June 4, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Ramapo … Room A 3 Higbie Lane West Islip, NY Suffolk NYC June 24, 2025 2:00 p.m. – 4:00 p.m. St. Nicks Alliance Unclaimed …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … with such taxes). You state that the tax liens are owned by the village and, in at least some cases, date from the … on or after that date (L 1993, ch 602, §8[b], as amended by L 1994, ch 532, §11). Chapter 602 also contains a series …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has … each agency. The audit covers the period January 22, 2015 to March 30, 2016. Background The Office of Information … New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 95-4
… of inquiry. This is in reply to your letter in which you state that the county board of supervisors has become … county board of supervisors to conduct investigations and states as follows: The board of supervisors is empowered to … section 209. Except as referenced above, section 209 does not specify what procedures the board, or a committee of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … hearing on the preliminary budget was held, pursuant to proper notice, later than the date specified in Town Law, … such changes, alterations and revisions, if any, as shall have been made by the board, "shall constitute" the budget …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the … rates on the users of the water district. The district in question was established by a town pursuant to Article …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … and appropriated fund balance that was not needed to fund operations. Elizabethtown-Lewis Central School … adequate procedures over the claims processing function to ensure that claims were for appropriate purposes, …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… audited at a subsequent Board meeting. Document approved salary rates in the minutes, require a time sheet to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations