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West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Audit Objective Determine whether West Hempstead Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of Butternuts – Highway Facility Capital Project (2021M-94)
… Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key Findings … Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by $372,318. The … used less expensive roof material on the highway garage. Ensure the required annual financial reports filed …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Berne – Board Oversight (2021M-77)
… and exceeded its authority under New York State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures … or audit any credit card charges totaling $8,308 before payment was made, or annually audit the records of all …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77State Comptroller Releases Municipal Audits
… officer, should have signed the checks. However, the committee treasurer, a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus County) The board …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… The claims auditing process is known as a "super control" because, when conducted … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or … will occur before public funds are disbursed. As the old saying goes, "the buck stops here;" nothing could be more …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionSharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Electronic Reporting
… Instructions Web-based application - no downloads required Secure communication - data is secure Complete and submit your report within 45 days once … remittances are due on or before the industry due date. Secure File Transfer Protocol (SFTP), email attachments, and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingIntroduction – Federal Funding and New York
… Payments New York's Balance of Payments New York State Farming and Agriculture New York State Farming and Agriculture Federal Impact: Travel and Tourism …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionDEC Management of Invasive Species (2019-S-026) - Maps
Details the status of invasive species at public boat launch locations and locations of the permitted activities at risk of spreading invasive species
https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-mapsContact Information
… you for your email. We have received your email. Return to Contact Us Page …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationOpinion 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-2003-2Effectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has been in ensuring that the resulting Office of Information Technology Services (ITS) clusters operate … Determine how effective the IT Transformation process has been in ensuring that resulting Office of Information Technology Services clusters operate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… of (authority to impose water rates to raise both operation and maintenance and capital costs) WATER DISTRICTS … Costs (authority to impose water rates to raise both operation and maintenance and capital costs) TOWN LAW, … §§198(3)(d), 202, 202-a: A town board may raise all the operation and maintenance and capital expenses of a water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… taxes which became a lien prior to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of … generally provide that for purposes of the enforcement of pre-1995 liens, the provisions of the applicable general, … 1 After December 31, 1999, if the enforcement of a pre-1995 lien has not been concluded, as evidenced by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… arising from alleged criminal conduct) COUNTY LAW, §209: A county board of supervisors generally is authorized to … matters within the county board's jurisdiction within the meaning of section 209 (see, e.g., County Law, §§210, 215[1], … Except as referenced above, section 209 does not specify what procedures the board, or a committee of the board, may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Comptroller DiNapoli Releases State Audits
… their certifications on time, answered all the questions with the appropriate level of detail, and maintained documentation supporting the answers given. The initial audit reports concluded that … of Health (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the animal shelter; the municipal building and the recycling center. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Get Your Money Back!
… Town Hall 1 Rosman Road Garnerville, NY Rockland June 6, 2025 10:00 a.m. – 12:00 p.m. OUF in the Town of Stony … Funds Workshop Levittown Public Library 1 Bluegrass Lane Levittown, NY Nassau June 23, 2025 6:00 p.m. – 7:30 p.m. West Islip Library Unclaimed Funds …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits