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Village of Montgomery – Audit Follow-Up (2021M-50-F)
… financial activities as the Treasurer. Results of Review It appears that the Board and Village officials have not made …
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)
… had an obligation to pay. Although the Supervisor, who is a member of the Town’s Board of Ethics, had concerns with …
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 … claims audit or annually audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Travel Advisory No. 8
… (GSA) issued updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September 30, …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit … to meet the demands of its inspection frequency schedule, and identified instances of both existing and new establishments preparing food prior to obtaining 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
… that foster long-term value. This is an issue on which we will continue to engage our portfolio companies.” Of the … According to the Center for Political Accountability, H&R Block has no … Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. KeyCorp Dr Pepper Snapple Group …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. Insofar as it relates to the … expenditure of foreign fire insurance tax moneys, chapter 796 provides: Such taxes shall only be used for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… issues with the quality of data the department relies on to administer the state's weights and measures program. … assist municipalities to focus their limited resources on areas of highest risk to consumers and producers. Site visits to seven municipalities also found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did not …
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!
… Suffolk NYC June 24, 2025 2:00 p.m. – 4:00 p.m. St. Nicks Alliance Unclaimed Funds Workshop St. Nicks Alliance 2 Kingsland Avenue Brooklyn, NY Kings … New York …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-3
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: Section 1182 of the Real Property Tax … and penalties on taxes levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 …
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 been in … Services; and the ease and efficiency of core programming languages at the Department of Labor and the Department of … of the Transformation, with little or no evidence that many basic planning steps were performed. For example, a risk …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 95-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may … and employing other reasonable methods of inquiry. This is in reply to your letter in which you state that the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… TOWNS -- Budget (effect of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town … date specified in Town Law, §109, the fact that the public hearing on the preliminary budget is held, on proper notice, … , 218 App Div 287, 218 NYS 185; Lincoln Plaza Associates South, S & P v Commissioner of Finance of the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… enlargement and improvement of the water system and for the payment of the principal and interest of bonds issued for the purposes of such district." In construing analogous … in County Law, §266(1) to impose user fees provides for a separate method of financing improvement districts, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 2003-2
… 1988 ch 241, Memorandum in Support of S. 7865, by Senator Charles D. Cook; see also letter to Governor Mario M. Cuomo from Charles D. Cook, State Senator, dated July 6, 1988, re S. … town/village. June 2, 2003 Marianne Stecich, Esq., Attorney at Law Village/Town of Mount Kisco 1 See former …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Comptroller DiNapoli Releases School Audits
… , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego … and audited and approved prior to payment. George Junior Republic Union Free School District – Tuition Billing …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… Adopt an investment and code of ethics, as required by statute. Conduct a deliberate and thorough audit of all … rates in the minutes, require a time sheet to be completed by the District’s hourly employee and designate someone other …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operations