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Village of Montgomery – Audit Follow-Up (2021M-50-F)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial … of the Mayor and four trustees. The Board is responsible for the oversight and general management of Village financial … Treasurer is the chief fiscal officer and responsible for the Village’s day-to-day financial activities, which …
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)
… New York State General Municipal Law (GML) Article 18 and the Town’s Code of Ethics. The prohibited interest … business repaired a Town dump-truck and was paid $13,183 for the repair. The Board member with the prohibited conflict … payment, he was unable to provide a reasonable explanation for why he did not bring this matter to the Town’s Board of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… agreed with our recommendations and indicated they have initiated corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. … Determine whether the Village of Addison …
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, 2025. … Section XIII4D Meal and Incidental Expense Per Diem …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownDiNapoli: 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 Retirement Fund’s request that H&R … Inc. Marriott International Inc. Limited Brands About the New York State Common Retirement Fund The $180.7 billion New …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… their certifications on time, answered all the questions with the appropriate level of detail, and maintained …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture … deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … service costs. State Education Department: Oversight of School Fire Safety Compliance (2017-F-22) (Follow-Up) An …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… act of the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… regulations by making payments to unenrolled providers. The audit covered the period from January 2018 through June … 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 …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … The board did not develop and adopt realistic budgets. As a result, unrestricted fund balances increased to levels … 2022 and 2023. Actual revenues exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable … increased risk that the village paid more than necessary for goods and services or made purchases that were not in the best interest of taxpayers. For example, of the 195 water treatment plant purchases …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsEffectiveness of the Information Technology Transformation
… Technology Services (ITS) clusters operate efficiently and whether the Transformation has been successful in … its processes and procedures during the Transformation. For example, our audits questioned: the adequacy of access … no evidence that many basic planning steps were performed. For example, a risk assessment was not conducted timely to …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 93-5
… Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf v City of New York , 49 Hun 607, 1 NYS 873; … 357, 455 NYS2d 317; Wood v LaRose , 67 Misc 2d 597, 603 324 NYS2d 788, 797, reversed on other grnds 39 AD2d 469, 336 … and submission thereof for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where the public was …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… district in question was established by a town pursuant to Article 12-A of the Town Law. Sections 202 and 202-a of the … ad valorem basis unless the petition submitted pursuant to Article 12 of the Town Law requesting the establishment of … Comp, 1953, p 341; 5 Opns St Comp, 1949, p 79; see also, 32 Opns St Comp, 1976, p 56). January 18, 1990 Kim H. …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties … village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … in pertinent part that: If the governing body of any tax district shall determine that it is for the best interests of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … county for litigation services by a private attorney. You have requested our opinion regarding the procedure which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2003-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … the Town Law is intended to apply when a town and village have the same boundaries. Accordingly, based on the …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member … and canceled check images. Record all transactions in a timely manner. Comply with the Department’s by-laws by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-602
… Request (AC-1767) form Affected Employees Employees who have prior service credit in an employer sponsored optional … TIAA Action Request AC-1767 (Rev.07/17) form is available on the State Payroll Services Forms Page . The new form … to provide additional information and certify that they have verified all prior service with the retirement plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employees