Search
Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… million. Between 2008 and 2011, the residential garbage district fund made 17 cash advances to the general fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsComptroller DiNapoli Releases Municipal Audits
… a proper use of district money. In addition, travel and car rental costs of approximately $58,000 were not … to ensure interest earnings were maximized and bank fees were minimized. Had the supervisor invested available … audit period. Auditors determined the town incurred bank fees totaling $3,327 while receiving $920 in interest …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… the vendor improperly withheld funds. Auditors found that ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… District and the Wappingers Central School District . “In an era of limited resources and increased accountability, … identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. As a result, the district cannot properly account for how much fuel is pumped into specific vehicles and by whom. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… the former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, was … a crime of public corruption for stealing funds from the society and the town. “Bridget Brown abused the trust of … abuse.” Brown worked for the Essex County Agricultural Society — a non-profit organization that promotes agriculture …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial … Basic Financial Statements The minimum financial reporting requirements for general purpose governments include … The minimum financial reporting requirements for general purpose governments include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… State Comptroller Thomas P. DiNapoli, Madison County District Attorney William Gabor, and New York … police," DiNapoli said. “With this conviction, I thank Madison County District Attorney William Gabor and the New … fighting corruption and protecting taxpayer dollars.” “The Madison County D.A.’s Office prosecutes all crimes, but we …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former Clerk-Treasurer, … a village official stemming from the joint investigation. “Henry was entrusted to protect the village’s funds, instead … said DiNapoli. “This behavior is unacceptable and now Henry is being held accountable for her actions. I thank …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsOversight of Private Career Schools
… license. These schools provided instruction in a range of careers, including computer software, cosmetology and credit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsPublic School Safety – Incident Reporting and Unauthorized Student Departures
… accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and … school districts to collect data on violent and disruptive incidents that occur on school property, report those incidents to SED, and develop safety plans, codes of conduct, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresState Agencies Bulletin No. 1909
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates of 03/25/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Comptroller DiNapoli Releases Municipal Audits
… reports with the State Comptroller’s Office or the Board in a timely manner. Department of public works (DPW) … 25 payments totaling $77,615 from the bank account. In addition, the Clerk of the Legislature did not audit 26 … exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1962
… Maintenance Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet … Uniform Maintenance Allowance may be processed beginning in Administration Pay Period 18L, paychecks dated 12/22/2021. Eligibility Criteria Employees in Bargaining Unit 47 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-707
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing … adjustments to eligible employees: Earnings Begin Date: 12/05/2019 or 12/03/2020 or effective date of prior … for each previously paid 2019 and 2020 UA6 payment. Retirement and General Deductions The Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesState Agencies Bulletin No. 339
… time entry transactions for taxable Non-Cash Merit Awards. Affected Employees M/C employees who receive Non-Cash Merit Awards that meet the following conditions: All "cash equivalent" non-cash merit awards, such as gift certificates and bus or subway tokens. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-57
… opinion. LIBRARIES -- Finances (comingling library moneys with those of municipal sponsor) -- Public Library (comingling library moneys with those of municipal sponsor) MUNICIPAL FUNDS -- Accounting (comingling library moneys with those of municipal sponsor) EDUCATION LAW, §259(1): …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Opinion 94-26
… taxes within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L … to permissive referendum, to provide for the provisions of article 19-A to be applicable to the establishment or … improvement districts in the municipality. For purposes of article 19-A, the term municipality is defined to mean a …
https://www.osc.ny.gov/legal-opinions/opinion-94-26