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Opinion 2002-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … accordance with General Municipal Law §11. A town also may issue bonds to finance the acquisition of permanent … monies, for the purchase of development rights of certain area farms. The monies would be accumulated with monies from …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Performance Incentive Program
… Authority’s Performance Incentive Program uses reasonable criteria to measure employee performance and whether … supporting how the employees met or exceeded performance criteria. In comparison to other Upstate New York … Authoritys Performance Incentive Program uses reasonable criteria to measure employee perfor …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programTown of Conesville – Long-Term Planning (2016M-314)
… is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans for equipment replacement. The Board has not established any reserves to ensure financial resources are available to finance future capital equipment needs. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period January 1, 2012 … The purpose of our audit was to assess the towns financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Canajoharie Central School District – Fuel Purchasing (2021M-170)
… audited fuel claims. Key Findings District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel claims, as required. The District could have … services contract during the audit period. The Board did not audit or ensure the monthly fuel claims were audited, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… program (DCAP) and health reimbursement arrangement (HRA) in a timely manner. Key Findings BOCES officials did not … returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to BOCES. As a …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeDiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… State University of New York’s (SUNY) flagship campuses, Buffalo and Stony Brook, did not properly monitor or restrict … and laws. DiNapoli’s auditors found the University at Buffalo’s controls over hazardous materials were lacking. … controls and poor record keeping. For five departments at Buffalo, none had developed their own internal hazardous …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, … Key Findings Town officials have not closed out a capital project for a dump closure with a remaining cash … did not receive approval from OSC for establishing capital project reserve funds and exceeded the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationComptroller DiNapoli Statement on Earth Day 2016
… We’ve come so far since the first Earth Day 46 years ago. Environmental concerns are at the forefront of our daily … Fund, DiNapoli has continually sought improvements in environmental practices and carbon emissions from the … sustainability through audits and in depth reports on key environmental programs such as the effectiveness of energy …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… was to evaluate the County’s accountability over selected trust and agency funds for the period of January 1, 2012 … by an elected 14-member Board of Representatives. It uses trust and agency funds to account for assets held in a … determine the source or purpose of moneys held in several trust and agency funds. The Treasurer did not identify the …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… - pdf] Audit Objective Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216DiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… District Attorney Kevin T. Finnell, and the New York State Police announced the arrest of Shannon Tiede, the clerk of … said. “I thank District Attorney Finnell and the State Police for their ongoing partnership in combatting public … Victor Mui, the State Comptroller and the New York State Police for their hard work on this investigation.” New York …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsNew York’s Economy and Finances in the COVID-19 Era
… Economic Trends Job Recovery and Unemployment Rates: New York City and New York State Unemployment rates for New York … Unemployment rates for New York State New York City and the balance of the State spiked upward in …
https://www.osc.ny.gov/reports/covid-19-february-3-2021Village of Addison – Board Oversight (2024M-8)
… nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public official in New …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Record of Activities (ROA) – Reporting Elected and Appointed Officials
… after January 1, 2016, are required to complete a three-month record of activities (ROA) within 150 days of the start … illness, holidays or other reasons during the three-month period, so that a full three months of active working … of membership benefits, including access to Retirement Online , receiving Member Annual Statements, tier …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Comptroller DiNapoli Releases Audits
… Department of State: Implementation of the Security Guard Act (2019-S-42) The department generally complies with … cards, and maintaining an accurate registry of security guard applicants. However, the department lacks sufficient … where the department inappropriately renewed security guard registrations for security guards with these …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's discretionary spending complied … was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose of financing, … 1992, the Authority has also been responsible for the State’s canal system, which is maintained and operated by its …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0School of Professional Studies – Controls Over Bank Accounts
… increased from $8.11 million to $16.5 million for the same period. Over 70 percent of CUNY SPS’s revenues come from tax …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… higher than expected personal income tax collections and the prospect of significant aid from the federal … 2021-22, as amended by the Governor. However, risks remain and could threaten the state’s fragile improvement. DiNapoli urged the Governor and the Legislature to avoid short-sighted choices when …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-linger