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Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for … The purpose of our audit was to review Highway Department purchases for …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… on August 24, 2020 as Chapter 157 of the Laws of 2020 – A.10492 Rules (Thiele) / S.8417 Krueger - Provides financial … the "rollover" period for bond anticipation notes issued in calendar years 2015 through 2021, inclusive; (2) … school districts to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Private Equities
… also refer to additional guidelines: Emerging Manager Definition and Life-Cycle Stages …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/private-equityOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Long Beach City School District , Lynbrook Union Free School … Butry at 518-474-4015 or email: [email protected] . Long Beach City School District – Controls Over Cash Receipts …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Opinion 2007-5
… COUNTIES -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve Fund (referendum requirements for transfer in counties) REFERENDUM -- Permissive (need for transfer of monies from capital reserve fund in county) …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Former Treasurer of Patterson Volunteer Fire Department Pleads Guilty To Fraud and Tax Charges Arising From His Embezzlement of More Than $1.1 Million
… the United States Attorney for the Southern District of New York, Shantelle P. Kitchen, the Special Agent in Charge of the New York Field Office of the Internal Revenue Service - Criminal Investigation … Albert Melin the former treasurer of the Patterson Fire Department in Patterson PFD New York …
https://www.osc.ny.gov/press/releases/2016/11/former-treasurer-patterson-volunteer-fire-department-pleads-guilty-fraud-and-tax-charges-arising-hisOpinion 89-36
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements where capital improvement has … of, and the expenditure of moneys from, capital reserve funds by counties, cities, towns, villages and certain …
https://www.osc.ny.gov/legal-opinions/opinion-89-36IX.7.E Disaster Assistance – IX. Federal Grants
… by Agencies Recovery - Planned activities as approved by FEMA The Project Costing (PC) and Commitment Control (KK) … a disaster by the Federal Emergency Management Agency (FEMA), State Agencies, DHSES and FEMA determine what work needs to be accomplished and create …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook
… A. Harris today announced the approval of Spring Bank’s Red Hook Branch as a Banking Development District (BDD) and … now a designated branch within the previously designated Red Hook BDD. To encourage participation in the BDD program, … Comptroller Thomas P. DiNapoli said , “The residents of Red Hook shouldn’t have to travel outside the community to …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newHenderson Fire District – Financial Activities (2025M-67)
… the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, … are properly safeguarded, the Board should ensure accurate accounting records are maintained to capture all transactions … We encourage the Board to make the CAP available for public review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… our citizens trust their public officers. That is why it was important for the Erie County Sheriff's Office to conduct … slips for the Clerk’s Office every business day. McDougall was responsible for reviewing each deposit slip and … Office collected money during the examination period, cash was collected but not deposited. In most instances, the total …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyDiNapoli: Town of Altona Official Misused $23,500
… between 2009 and 2013, town officials could not account for all moneys remitted to the bookkeeper and ensure they were … many of the Comptroller’s recommendations. Their response is included in the final audit report, which can be viewed …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… bank account, see the full report ( 2022-S-46 ). About the Program The Mitchell-Lama Housing program (Program) was created to provide affordable rental and cooperative (co-op) housing to middle-income … the property manager, included deposits of community room rental income. In addition to these deposits, we identified …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellAlternate Contribution Stabilization Program
… 57, Part BB, Laws of 2013) established an alternative to the original Contribution Stabilization Program (CSP) … short-term cash relief for employers by allowing them to amortize a portion of their annual contribution, but then … the year after amortizing under the program, for up to twelve years. Both Contribution Stabilization Programs are …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… mother’s death in 2006. Linda Miller pleaded guilty to 3rd degree Grand Larceny, a class D felony, in Albany County …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… the agency by $1 million according to an audit released today by New York State Comptroller Thomas P. DiNapoli. … the agency by $1 million according to an audit released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionBorough of Manhattan Community College – Controls Over Bank Accounts
… Notification Form.” The UC notifies the college within five business days of the receipt of the form as to whether … account. Key Findings CUNY Central officials provided us a list of 23 bank accounts that they were aware of at BMCC. … for the BMCC Foundation, that were not on CUNY Central’s list. These findings point to weaknesses in the monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCapital Program Revenue and Expenses
… Statecontrolled (Reorganization) Board of Directors was put in place to oversee NYRA operations. For the period … to pay $2.3 million dollars more for a project than was originally anticipated; In addition, for part of the …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesDiNapoli: Former Medical Office Manager Arrested for Scheme to Defraud the New York State Health Insurance Plan
… New York State Comptroller Thomas P. DiNapoli, announced the … for her alleged role in a long-term scheme to defraud the New York State Insurance Plan (NYSHIP) out of over $12,000 by … for multiple doctors in Manhattan. Her husband was a New York State employee, and the family was enrolled in …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-former-medical-office-manager-arrested-scheme-defraud-new-york-state-health-insurance-plan