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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… – pdf] Audit Objective Determine whether the Village of Pomona (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, … CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. The …
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)
… The audit included six recommendations to help the Board and officials monitor and improve oversight of financial operations in the … ensuring that the Treasurer’s office complies with water and sewer Village laws and codes. Background The Village, …
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)
… conflict of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Retirement Planning
… your NYSLRS benefits and find tips on financial planning for retirement. … Retirement is a big deal and we want you …
https://www.osc.ny.gov/retirement/members/retirement-planningTravel Advisory No. 8
… Subject : Section XIII.4.D – Meal and Incidental Expenses Breakdown Guidance : The United … (GSA) issued updated meal and incidental expenses (M&IE) per diem rates for the period October 1, 2024 through September …
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-auditsOpinion 97-4
… solely by reason of the death of his or her spouse. You ask whether the Volunteer and Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Agriculture and Markets: Oversight of Weights and Measures Program (2016-S-98) Auditors found systemic …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical … town officials could consider taking additional steps to increase physical accessibility at selected town …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-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
… revenues were underestimated in the general and highway funds, and budgeted appropriations were overestimated in the … (81%) and $99,605 (29%) in the general and highway funds, respectively and actual expenditures were less than … the town’s objectives and goals for using the accumulated funds. Greece Central School District – Procurement of …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 97-3
… levied prior to the dates specified in those sections. You ask whether, pursuant to section 1182 of the Real … unpaid water and sewer charges levied with such taxes). You state that the tax liens are owned by the village and, in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Effectiveness of the Information Technology Transformation
… and Enterprise Identification and Access Management) can best be considered “underway.” As of the conclusion of our …
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 … of civil liability arising from alleged criminal conduct) PUBLIC OFFICERS AND EMPLOYEES -- Liability … we note that Civil Rights Law, §73 sets forth a code of fair procedure for certain state investigatory …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… adoption and submission thereof for the levy of taxes (21 Opns St Comp, 1965, p 664). We stated that, where the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… operation and maintenance and capital expenses of a water district You ask whether a town water district may raise the cost of both operation and maintenance … to finance all costs of the special district ( Y.M.C.A. v Rochester Pure Waters District , 44 AD2d 219, 354 NYS2d 201, …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 2003-2
… districts," by eliminating the petition process previously required to form a joint fire district, and to "encourage …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Comptroller DiNapoli Releases School Audits
… his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … not been put in place to formally reconcile the potential sales from fundraising activities to the amounts collected …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded. Background The … District is a district corporation of the State, distinct and separate from the Towns of Vienna and Verona, and located …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCortlandville Fire Department – Internal Controls (2014M-3)
… County. It is operated in accordance with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues totaled approximately $135,350 and expenses approximately $236,850 for the 2013 fiscal year. … financial activities, develop adequate policies and procedures, or adopt a code of ethics. The by-laws do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3