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Village of Montgomery – Audit Follow-Up (2021M-50-F)
… receipts, disbursements and payroll. The Board appointed a Deputy Treasurer (Deputy) who performs the same financial … corrective action. Although Village officials submitted a corrective action plan (CAP) in July 2021 with plans to … recommendations, Village officials partially implemented two recommendations and did not implement four …
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)
… Perth (Town) Board (Board) members had prohibited interest in non-payroll disbursements. Key Findings A Board member … prevent Town officials from having prohibited interests in non-payroll disbursements. Town officials generally … of Perth Town Board Board members had prohibited interest in nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Retirement 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) … updated 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
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … issued in January 2014 found the department was unable to meet the demands of its inspection frequency schedule, and … SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the …
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
… New York State Comptroller Thomas P. DiNapoli today announced that a majority of voting shareholders supported the New York State Common … Safeway Inc. Reynolds American Inc. R. R. Donnelley & Sons Company CSX Corporation The Kroger Co. 2011 Yum! Brands …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … could conduct transactions using unauthorized accounts. In a follow-up, auditors found MEC officials made progress in … safety regulations and accurately report violations. In a follow-up, auditors found SED has made significant progress …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… and additional federal guidance mandated that managed care in-network providers enroll as participating providers in the state Medicaid program by January 1, 2018 (with the … payments to providers. Key Findings Our audit found DOH does not monitor encounter claims to identify inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… balance policy specifying the town’s objectives and goals for using the accumulated funds. Greece Central School … and district officials did not always seek competition for professional services. As a result, officials cannot … provide documentation to support the competition process for 44 providers that were paid $4.1 million (75%). Officials …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned with its purpose. RCCRC officials adopted a …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-3
… This opinion represents the views of the Office of the State Comptroller at the time it was … specified in those sections. February 6, 1997 Robert W. Spencer, Esq., Village Attorney Village of Elmsford 1 After …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Effectiveness of the Information Technology Transformation
… of ITS and incorporate it into the new FY 2016-17 project plan. Work with State agencies to facilitate their sharing of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 95-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Powers and Duties (procedure for investigating possibility of civil liability arising from alleged criminal conduct) …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget … the timely adoption and submission thereof for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… water rates in an amount which would be sufficient to pay the cost of both maintenance and operation and debt …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 2003-2
… pursuant to Article 11-A of the Town Law (§189-a et seq .), may establish a joint fire district that would … as a village. Article 17 of the Village Law (§17-1700 et seq .) contains provisions applicable to a village … fire department (see Village Law, Article 10 [§10-1000 et seq .]; see also 1990 Opns St Comp No. 90-19, p 42; …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Comptroller DiNapoli Releases School Audits
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … However, detailed procedures have not been put in place to formally reconcile the potential sales from … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits