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Inlet Common School District – Claims Processing (2023M-180)
… Board approval. Key Recommendations The Board should: Sign and date warrants when authorizing claims for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… raise by taxing real estate in any fiscal year. The CTL form captures full valuation and levy information needed to calculate the … of Addison is severely delinquent in filing CTL reports. Full Report A Grade of Incomplete: Persistent Non-Filers of …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… over cash disbursements for the period January 1, 2009 through February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a … 2014 fiscal year was $532,474. Key Findings The Board did not establish adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39DiNapoli Announces Fiscal Stress Scores
… Thirty local governments in New York State ended 2020 in some form of fiscal stress, State Comptroller Thomas P. DiNapoli announced today. The … Thirty local governments in New York State ended 2020 in some form of fiscal stress State …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDebt Issuance Approval Request Form
All information requested on this form shall be submitted at least 5 business days but no later than one business day prior to the pricing via email.
https://www.osc.ny.gov/files/debt/excel/debt-approval-form.xlsxDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfOpinion 89-42
… §165.00: A village may temporarily invest in short term United States Treasury bills issued in book-entry form, which … concerning the investment of village funds in short term United States Treasury bills under a system known as … to this section may also be made in obligations of the United States of America... b. Such obligations, unless …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Town of Worcester – Claims Audit (2022M-145)
… were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 claims totaling $824,330, 166 claims … a thorough and deliberate audit of claims and ensure each claim is adequately supported, for legitimate Town …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… of our audit was to examine the claims audit process for the period July 1, 2014 through April 30, 2016. … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $21 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… The Company, which was founded in 1938, is governed by a six-member Board of Directors and has approximately 25 … claims prior to payment. The Board has not adopted a code of ethics as required per statute. The Board did not … activity. Key Recommendations Require that each claim be properly supported by a detailed invoice, receipt or other …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andOpinion 91-30
… equipment and supplies under State contracts through the New York State Office of General Services subject to rules …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Comptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… Attorney General Eric T. Schneiderman today announced the indictment of New York City Council Member Ruben Wills for … to put an end to this type of public corruption." “Today’s indictment is further proof that those who misuse public … interests of children and families of this state." The indictment charges Ruben Wills with Grand Larceny in the …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… and in the civilian labor force, this proportion was 26.6 percent — more than five times the employed rate. … and in the civilian labor force, this proportion was 26.6 percent — more than five times the employed rate. … 2022, at https://robinhoodorg-wp-production.s3.amazonaws.com/uploads/2022/04/PT_Annual2021_final.pdf . 10 Annie …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadePersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by the Department of Taxation and Finance (Department) for payment … 12,335 refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate action. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… complete report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire … and disbursements were proper and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and … Determine whether the Delhi Joint Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… 2016-17 fiscal year totaled approximately $41.2 million. Key Findings The District did not claim $117,670 in costs for … required to be eligible for Medicaid reimbursement. Key Recommendations Establish procedures to ensure that all … parental consents, prescriptions and service encounter details. Ensure that all IEP-related services are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mTown of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial activities for the period January 1, … Town of Otselic Selected Financial Operations 2012M220 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Opinion 88-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (reimbursement to board member for expenses incurred in maintaining private pond) GENERAL MUNICIPAL LAW, … member and her husband are reimbursed for costs incurred in connection with maintaining a pond located on the board …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Addiction Support Services During Emergencies (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Addiction Support Services … type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as Local Service … and re-evaluate it following any incidents. Further, in 2013, the State created the New York State Evacuation of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of … Office of State Comptroller. The Board does authorize each claim for payment and indicates their approval by affixing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25