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City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, … included $3,400 paid to one employee that did not leave City employment. One payment totaling approximately $45,000 … Determine whether City of Salamanca City separation payments were properly …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Town of Alden – Town Clerk/Tax Collector (2024M-106)
… unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … did not monitor or update the database the Department used to maintain the master list of businesses with weighing and … of 19 consumer complaints did not include documentation to show the results of the Department’s investigation. In …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)
… consumers were at increased risk of not paying the correct price for goods and services. Nine Departments did not adopt price accuracy testing procedures. Eight Departments did not perform periodic price accuracy tests. None of the Departments completed all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024Village of Suffern – Budget Review (B26-6-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 budget. Background The Village of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … years’ budgets, the full amount appropriated was not needed because the District’s budgeting practices … $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Unclaimed Funds Survey - Feedback Received
… Receive Message …
https://www.osc.ny.gov/unclaimed-funds/resources/unclaimed-funds-survey-feedback-receivedCensus 2020 Response Rates
… New York pays more in taxes to the federal government than any other state but ranks last …
https://www.osc.ny.gov/censusOpinion 2003-2
… the proposed joint district upon such proposal and shall cause notice of such public hearing to be published in a … that the authority to establish joint fire districts does not apply to coterminous town/villages because, by …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Message Submitted - Contact Us
… Thank you for submitting a question. Someone will contact you shortly. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-afr-modernization-project/contact-us-message-receivedOpinion 89-59
… district "shall be assessed, levied and collected" on an ad valorem basis unless the petition submitted pursuant to … and maintaining a district "shall" be assessed on an ad valorem or benefit basis as the case may be, these … of financing improvement districts, independent of special ad valorem levies or special assessments, which may be used …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to … not authorize a village to waive interest and penalties on taxes which became a lien prior to January 1, 1995. Until …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… with respect to possible criminal conduct relating to two matters: certain travel vouchers submitted to the county …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 93-5
… act may not be performed at any other time ( Lancaster Sea Beach Improvement Co. v City of New York , 214 NY 1; Metcalf … of this statutory requirement - to give the public an opportunity to express their views and make inquiry regarding … 108, in the instant case, still afforded the public an opportunity, on proper notice, to express its views on the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Effectiveness of the Information Technology Transformation
… the resulting Office of Information Technology Services (ITS) clusters operate efficiently and whether the … Background The Office of Information Technology Services (ITS) was established in November 2012 as part of a New York … merge State agencies’ operations and streamline services. ITS was created pursuant to a recommendation of the …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationComptroller DiNapoli Releases State Audits
… report, notified hospitals of the correct way to bill inpatient claims, and modified its contractor’s sampling plan … similar claims at high risk of overpayment. Roswell Park Cancer Institute: Security Over Electronic Protected Health …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-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 money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backOpinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … may expend foreign fire insurance tax moneys to provide a death benefit to a member of the Association upon the death … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… and State regulations by making payments to unenrolled providers. The audit covered the period from January 2018 … by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st … federal guidance mandated that managed care in-network providers enroll as participating providers in the state …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spending