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Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… performs all financial duties, including online banking, on her personal computer. Adequate accounting records were … corrective action. Appendix B includes our comment on an issue that was raised in the Town’s response letter. … …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Urban Choice Charter School - Information Technology (2019M-240)
… was used to process 510 financial transactions after her resignation. School officials did not adopt IT policies …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… State Comptroller Thomas P. DiNapoli released the following statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… would be performing this function as one of his or her primary (or sole) responsibilities. Providing dedicated … The claims auditing official should indicate his or her approval of claims by signing or initialing each …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli Appoints Senior Budget and Policy Staff
… State Comptroller Thomas P. DiNapoli announced today that he … important issues.” Doulis is a recognized expert on New York’s budget and fiscal issues and has broad … from Ohio State University. His salary is $170,000. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-appoints-senior-budget-and-policy-staffDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, Dutchess … before retiring in June 1995. She died in May 2020 and all pension payments should have stopped at the time of her …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerOpinion 90-43
… -- Death Benefits (eligibility of children) GENERAL MUNICIPAL LAW, §208-f: The special accidental death benefit … our opinion concerning section 208-f of the General Municipal Law. This provision provides for a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-43Opinion 91-29
… Firemen's Benevolent Associations (use of tax moneys for an eye care plan, hospital telephone and television … benevolent association) -- Treasurer's Powers (liability for tax moneys) INSURANCE LAW, §§9104, 9105; NOT-FOR-PROFIT CORPORATION LAW, §§717(a), (b), 720(a)(1), …
https://www.osc.ny.gov/legal-opinions/opinion-91-29About the Academy
… such as budgeting, audits, ethics and fraud prevention. With more than 100 training sessions typically offered each … of Local Government Services and School Accountability. In this capacity she develops and leads the Division’s … in 2004 from the University at Albany’s Rockefeller College of Public Affairs and Policy where she currently …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 94-13
… incurred or resulting from the performance of duty the full amount of his or her regular salary or wages until the … of the General Municipal Law requires payment of the full amount of regular salary or wages to be discontinued …
https://www.osc.ny.gov/legal-opinions/opinion-94-13Opinion 89-12
… of engineer, who intends to bid, preparing specifications and supervising work) CONFLICTS OF INTEREST - - Engineering … of engineer, who intends to bid, preparing specifications and supervising work) INDEPENDENT CONTRACTORS - - Conflicts … Olean v Cattaraugus County , 30 AD2d 758, 291 NYS2d 861, a case which appears to have pre-dated the above-cited …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and … in a timely and accurate manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … The Central Valley School District is located in the Towns of Columbia, Frankfort, German Flatts, Herkimer, Litchfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129State Comptroller Thomas P. DiNapoli Statement on 2024 State of the State Address
… today’s State of the State Address by Gov. Hochul outlined her priorities for 2024, addressing issues important to New … todays State of the State Address by Gov Hochul outlined her priorities for 2024 addressing issues important to New …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-2024-state-state-addressOpinion 2000 - 13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13Waverly Central School District - Financial Operations (2019M-136)
… whether District officials provided adequate oversight of cash disbursements and payroll processes. Key Findings … whether District officials provided adequate oversight of cash disbursements and payroll processes …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136East Moriches Union Free School District – Claims Processing (2016M-273)
… Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The … District’s checks. Key Recommendations Properly identify and report to the Board all instances of confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Huntington Manor Fire District – Cash Disbursements (2014M-108)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Miller Place Union Free School District – Check Signing (2017M-76)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing … Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected five-member Board of Education, operates four schools with approximately 3,200 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Rockland County – Court and Trust Funds (2019M-45)
… controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. … up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New York State … controls to safeguard and account for court and trust funds for the period January 1 2013 through August 15 2018 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45