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SUNY Bulletin No. SU-216
… for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, Westchester, … Dutchess, Putnam or Orange county. Each campus is allocated a portion of the Downstate Location Fund based … Payment Information The Downstate Location Stipend is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-216-2014-2015-downstate-location-stipend-gsnu-employeesSUNY Bulletin No. SU-232
… for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, Westchester, … Dutchess, Putnam or Orange county. Each campus is allocated a portion of the Downstate Location Fund based … Payment Information The Downstate Location Stipend is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-232-2015-2016-downstate-location-stipend-gsnu-employeesOpinion 91-23
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than … firefighter may not simultaneously be a member of two fire companies, regardless of whether the companies are part of the same fire department or different fire departments. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
… State’s Medicaid recipients are also enrolled in Medicare and are referred to as “dual-eligibles.” Medicare Part A provides hospital insurance and Part B provides medical insurance for doctors’ services … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/cost-saving-opportunities-payments-medicare-part-c-claims-followCourse Offerings (Follow-Up)
… comprises 11 senior colleges; seven community colleges; and seven graduate, honors, and professional schools located … 2018 (the most recent entering class with published four-year graduation rates) received their bachelor’s degree … are given 30 days after the issuance of the follow-up assessment to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followOpinion 91-1
… HOME RULE LAW, §10(1)(i); COUNTY LAW, §408-a: There is no State statute which authorizes counties to extend their … manner provided by this section ... (emphasis added) It is clear from the express language of section 103 that it … located in whole or in part within the county. The county is required to adopt rules prescribing the conditions under …
https://www.osc.ny.gov/legal-opinions/opinion-91-1McLean Fire Department - Financial Operations (2018M-40)
… to ensure that amounts collected are properly recorded and deposited. The membership did not approve all … fundraising events use: cash reporting forms to document and certify revenue collected and tickets or duplicate receipts to track revenue. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/25/mclean-fire-department-financial-operations-2018m-40Hortonville Fire District – Financial Reporting (2014M-188)
… May 9, 2014. Background The Hortonville Fire District is a district corporation of the State, distinct and separate … Town of Delaware, located in Sullivan County. The District is governed by an elected five-member Board of Fire Commissioners which is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188County of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… The County of Oswego Industrial Development Agency is an independent public benefit corporation created to … which was created in 1973 by the State Legislature, is governed by a seven-member Board which is appointed by the Oswego County Legislature. As of May 31, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanState Comptroller DiNapoli Releases Municipal Audits
… The three supervisors from 2016 through audit fieldwork in 2018 neither maintained nor required the bookkeeper to … granted 850 non-New York STAR property tax exemptions for non-municipal-owned property on the 2017 assessment roll. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsTown of DeKalb – Financial Management (2016M-427)
… 2015 through June 30, 2016. Background The Town of DeKalb is located in St. Lawrence County and has a population of approximately 2,400. The Town is governed by an elected five-member Town Board. Budgeted … unrestricted fund balance in the general town-wide fund is used in a manner that benefits Town residents. Annually …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… Key Findings The Justices allow the Clerk Manager to sign all disbursement checks. The Justices did not reconcile … DMV Scofflaw program. Key Recommendations Justices should sign all disbursement checks. Periodically review and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… his community. He was ordered to pay back what he stole, and he paid full restitution, amounting to over $6,000. My thanks to U.S. Attorney DiGiacomo and the FBI for partnering with my office to hold him … 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingVillage of Newport – Financial Management (2017M-12)
… 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board of Trustees, has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… million, we reviewed 58 exemptions totaling $2.7 million and found that 32 exemptions (55 percent) totaling $1 . 4 … more pieces of documentation needed to verify eligibility and the Assessor’s exemption calculation. Because each … exemptions, retain documentation to support eligibility and periodically verify that those granted exemptions …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Schuylerville Central School District – Medicaid Reimbursements (2021M-131)
… Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible Medicaid services provided. … procedures to ensure Medicaid claims were submitted and reimbursed. Service providers (providers) did not … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Westbury Water District – Purchasing (2015M-261)
… March 31, 2015. Background The Westbury Water District is located in the Town of North Hempstead in Nassau County … and provides water to over 20,500 customers. The District is governed by an elected three-member Board of …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Town of Moriah - Leave Accruals (2019M-168)
… employees’ leave accrual records during the audit period and found that none were accurately maintained. As a result, … were overstated by 701.75 hours, valued at $15,253 and understated by 86.5 hours, valued at $1,484. Key … Town’s legal counsel to review the identified overpayments and take appropriate action to recover those funds. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168Town of Dickinson – Fiscal Oversight (2014M-337)
… September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Town of Mooers – Payroll (2014M-087)
The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1 2012 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087