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West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… to sign checks. The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The Board did …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsTown of Attica – Town Clerk (2015M-210)
… properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 … properly accounted for all money received and disbursed in her official capacity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210Examples – Article 14 Benefits
… public employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 … member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or she would have had …
https://www.osc.ny.gov/retirement/publications/1644/examplesCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… complete report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of … Determine whether City of Mount Vernon City officials provided proper oversight …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)
… were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board and … The Board did not designate an alternate signatory in the Treasurer’s absence. The Board did not enter into a … signature at all times. Designate a Deputy Treasurer to sign checks and authorize electronic/wire transfers in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-bankingMorris Central School District – Financial Operations (2015M-251)
… The purpose of our audit was to evaluate the District’s claims processing procedures and fund balance management for the period July 1, 2014 through August … District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Opinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) TOWNS -- Powers and Duties (lease of office from …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… P. DiNapoli and Attorney General Eric T. Schneiderman today announced the arrest and indictment of Bruce C. Tanski … Thomas P DiNapoli and Attorney General Eric T Schneiderman today announced the arrest and indictment of Bruce C Tanski …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerMasonville Fire District – Financial Activities (2020M-165)
… - pdf ] Audit Objective Determine whether the Masonville Fire District’s (District) Board of Fire Commissioners (Board) provided adequate oversight over … Determine whether the Masonville Fire Districts District Board of Fire Commissioners Board provided adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/masonville-fire-district-financial-activities-2020m-165Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56DiNapoli Announces Interim CIO for the New York State Common Retirement Fund
New York State Comptroller Thomas P DiNapoli today announced his appointment of Anastasia Titarchuk as Interim Chief Investment Officer of the New York State Common Retirement Fund
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… of our audit was to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through … District officials have not developed procedures governing cafeteria cash receipts. The food service manager did not … cash receipt duties. The Treasurer had access to the cafeteria’s point-of-sale (POS) system that she did not need …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Village of Mount Morris – Treasurer’s Office (2013M-65)
… Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Opinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) GENERAL MUNICIPAL LAW, §207-a(6): A disabled firefighter forfeits his or her entitlement … Whether a disabled firefighter forfeits his or her entitlement to …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Panama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate claims audits. As a result, $1.1 million in purchases (half of the procurements we reviewed) were made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73DiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of Transportation Office of Inspector … owner of Pearl Transit Corp., on ten counts of wire fraud for her role in a scheme to defraud New York State of over …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeOpinion 93-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … an "active volunteer firefighter" accumulates at least 50 points. Points must be granted for the performance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was … 51; 23 Opns St Comp, 1967, p 856). We also stated that we do not believe the Legislature intended that a municipal … a conflict of interest would be present in every instance when a person holds a position with both municipalities would …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Village of Richmondville – Disbursements (2012M-178)
Village of Richmondville Disbursements 2012M178
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178New York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle … “My office will release a more detailed analysis of the Executive Budget in the coming weeks.” Track state and local … Governor Hochul introduced her executive budget while many New Yorkers continue to struggle …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposal