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North Colonie Central School District – Claims Processing (2013M-9)
… its dental insurance provider via automated clearing house (ACH) debits for payments made on behalf of District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… to the adult education program and the procurement of professional services for the period July 1, 2014 through … evaluate tuition rates for reasonableness. Contact the New York State Education Department for guidance regarding the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Falconer Central School District – Financial Management (2024M-52)
… to finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report … fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. … medical services to approximately 45,700 residents residing in over 39 square miles. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fTown of Philipstown – Financial Management (2024M-100)
… Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations. Key Findings … … Determine whether the Town of Philipstown Town Town Board Board properly managed financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100DiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… New York State Assemblyman William Scarborough, 69, of Queens, New York, was sentenced today to 13 months in prison … “Mr. Scarborough betrayed his oath of office. This case serves as a reminder: we are on the job, we are working … Office, Scarborough pleaded guilty in Albany County Court to grand larceny in the fourth degree concerning his …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… Former Beekman Comptroller Frederick D. Knapp Jr. pleaded guilty to grand larceny in the second degree … NY 12236. … Former Beekman Comptroller Frederick D Knapp Jr pleaded guilty to grand larceny in the second degree after …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 95-15
… LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A school district making a real … reduction of taxes levied for library purposes. This is in response to your request that we reconsider two prior … of any tax refunded shall be a charge upon each "municipal corporation" or "special district" to the extent any taxes of …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 2006-4
… Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal home loan … credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding the use of a letter … by the sponsor of a measure, are not reliable indicia of what the Legislature as a whole intended (see, e.g., Matter …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the … or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsPekin Fire Co. President Dipped Into Bell Jar
… to hide his theft, according to New York State Comptroller Thomas P. DiNapoli. Amacher, 49, of Sanborn, in Niagara … had his hands in the public till,” State Comptroller Thomas P. DiNapoli said. “Thanks to my investigators working …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarComptroller DiNapoli Releases School District Audits
… audits have been issued. Corinth Central School District – Medicaid Reimbursements (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all … (Erie County) The board has not appointed a claims auditor to audit claims before payment as required by the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… established effective internal controls over Town finances and Highway Department payroll for the period January 1, 2010 … totaled approximately $1.9 million for the general fund and $1.4 million for the highway fund. Key Findings The Board … Town officials do not have adequate assurance that the hours submitted by the employees for overtime were actually …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Capital Planning (Follow-Up)
… counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followComptroller DiNapoli Releases School Audits
… the claims processing function to ensure that claims were for appropriate purposes, adequately supported, and audited … activities to the amounts collected and deposited. For access to state and local government spending and nearly …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Glen Cove – Budget Review (B7-14-16)
… financial risks that the City Council should consider when adopting the 2015 budget. The City continues to finance … that might not be realized. The general fund budget does not appropriately budget and recognize the financing of … the unassigned fund balance deficit, and is less reliant on the issuance of debt and one-time revenues to resolve …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16State Comptroller DiNapoli Releases School Audits
… his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsWage Subsidy and Transitional Employment Programs (Follow-Up)
… welfare programs. The TANF block grant program requires New York State to engage individuals in countable work activities. The …
https://www.osc.ny.gov/state-agencies/audits/2017/03/09/wage-subsidy-and-transitional-employment-programs-followCity of Glen Cove– Budget Review (B7-13-16)
… deficit. The unassigned fund balances in these three funds are still expected to remain as deficits. The 2014 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16