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Town of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … Therefore, the Board member had a prohibited conflict of interest which means they did not follow New York State …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142Village of Addison – Board Oversight (2024M-8)
… investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … unauthorized payments totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
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 … 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-breakdownDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 (50.6%) were cast in favor of the Fund’s proposal and 73,985,538 (49.4%) were cast in support of management’s position opposing the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring … 2014 found the department was unable to meet the demands of its inspection frequency schedule, and identified instances of both existing and new establishments preparing food prior …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… issues with the quality of data the department relies on to administer the state's weights and measures program. … Such deficiencies diminish the department's ability to conduct useful analyses and to provide meaningful information to the municipalities. Such …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's … Association of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a … Benevolent Association of the City of Glen Cove may expend foreign fire insurance tax moneys to provide a death benefit …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Medicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid program by January 1, 2018 (with the exception of certain provider types). Through the screening and provider enrollment process, the Department of Health (DOH) gains a level of assurance over the … in payments made by the five MCOs.) We identified $9.6 million in improper MCO payments to providers (in-network …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Town of Lapeer – Budgeting (Cortland County) The board did … and adopt a written fund balance policy specifying the town’s objectives and goals for using the accumulated funds. … steps to increase physical accessibility at the town hall, including mirrors, hand dryers and grab bars mounted at …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsEligible Titles – Special 20- and 25-Year Plans
… What titles are eligible for the plan? The Section 383-e and 383-f plans cover members in the following titles: Police Officers with the Department of Environmental …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesEffectiveness of the Information Technology Transformation
… reduce redundancy, and increase process and system standardization. ITS often did not provide timely or … Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S-9) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationOpinion 93-5
… or statutory amendments that bear on the issues discussed in the opinion. TOWNS -- Budget (effect of late publication … a town budget is finally adopted before the date specified in Town Law, §109, the fact that the public hearing on the … is held, on proper notice, later than the dated specified in Town Law, §108 would not, by itself, invalidate the …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 89-59
… may raise all the operation and maintenance and capital expenses of a water district You ask whether a town water … of the Town Law contain provisions relative to raising expenses of special districts. Subdivision 3 of section 202 … basis. Section 202-a of the Town Law provides that the expenses of operation and maintenance of a special district …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Opinion 97-3
… This opinion represents the views of the Office of the State … village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume that none of the … 1092 and 1094, but before January 1, 1995 (see, e.g., 30 Opns St Comp, 1974, p 46; 25 Opns St Comp, 1969, p 36). …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… This opinion represents the views of the Office of the State … or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (procedure for … engaged by the county, and the possible recovery in civil action of payments improperly made. The board may …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 2003-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous town/village) MUNICIPAL COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- Powers and Duties …
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
… Catskills Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, … the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-602
… with a qualified employer sponsored retirement plan. This form has been updated to include additional information … period when necessary. AC-1767 forms submitted without this additional information will be returned to the agency … and will not be processed. Questions Questions regarding this bulletin may be directed to the Payroll Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made … In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment methodology (known as Ambulatory Patient Groups [or APG]) for clinic and ambulatory surgery services as well as …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-follow