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Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Travel Advisory No. 8
… Subject : Section XIII.4.D – Meal and Incidental Expenses Breakdown Guidance : The United States General Services … … Section XIII4D Meal and Incidental Expense Per Diem Breakdown …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/8-gfo-updates-meals-and-incidental-expenses-breakdownComptroller DiNapoli Releases State Audits
… of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the … of audits at 12 state agencies focusing specifically on their 2011-2012 Internal Control Certifications submitted … (DOH): Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12) An initial …
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 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-auditsOpinion 97-4
… Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) … and Exempt Firemen's Benevolent Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to … and Exempt Firemen's Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … used the same attorneys since 2011 and an occupational and physical therapy provider since 2006 without seeking competition. Town …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … and acquisition and disposition policies. Village of Penn Yan – Procurement (Yates County) Village officials did …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-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 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backEligible Titles – Special 20- and 25-Year Plans
… Officers with the Department of Environmental Conservation Forest Rangers Regional State Park Police Officers SUNY …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesEffectiveness of the Information Technology Transformation
… Purpose To determine how effective the IT Transformation process has … of the Governor’s Spending and Government Efficiency Commission (Commission). The Commission’s Final Report was … As a result, ITS had little data to quantify or measure what benefits, if any, the Transformation has brought about …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 89-59
… of both operation and maintenance and debt service solely by the imposition of water rates on the users of the water district. The district in question was established by a town pursuant to Article 12-A of the Town Law. Sections … establish, from time to time, the water rates to be paid by consumers" of a water district which is established …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… 1994, ch 532, §11). Chapter 602 also contains a series of transitional provisions relating to the enforcement of taxes … to January 1, 1995. As to pre-1995 liens, we note that the transitional provisions of chapter 602 generally provide that … it is our opinion that, until December 31, 1999, the transitional provisions of chapter 602 authorize villages …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 2003-2
… in villages, unlike towns, is not provided through formation of a district (see Town Law §§170[1], [4], 176, … (L 1988 ch 241 §2), which had previously governed the formation of joint fire districts. Section 1 of chapter 595 …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial operations for the period January 1, 2012 through November 8, 2013. … November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not …
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 , George Junior Republic Union Free School District and the Otsego Northern Catskills Board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as hospital-based emergency room … $933,399 in duplicate payments that were made to providers for the same services under both the old and the new (APG) …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followState Agencies Bulletin No. 1649
… they receive as a result of the Reversal (AC230) and Exchange (AC1476) process Affected Employees All employees … agencies submit a request to OSC to reverse (AC230) or exchange (AC1476) a payroll check. Under the current business …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to … audited at a subsequent Board meeting. Document approved salary rates in the minutes, require a time sheet to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsTravel Plaza Revenues and Capital Improvements (Follow-Up)
… at Thruway travel plazas are (1) paying their rent on time, (2) paying the full amount of rent due under their contracts, and (3) making the capital … adequate to ensure fuel and food concessionaires pay full rent on time and make required capital improvements. We also …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/travel-plaza-revenues-and-capital-improvements-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… the State University of New York, and found EBSCO was billing in excess of the $35 limit for individual Titles, and … also revised the terms of the current contract to better address pricing of items in electronic formats. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow