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DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… guilty Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, before Judge Peter … to jail time, probation and payment of restitution in full. “For six years, Ms. Riley treated the public’s money …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… audit. DiNapoli’s office is also currently auditing the Excelsior Jobs program, which replaced the Empire Zone …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractUnified Court System Bulletin No. UCS-270
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in this section, the amount to be raised by tax on real estate in any fiscal year, i n addition to providing for the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Islip Union Free School District – Financial Condition (2013M-213)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by the Board of … balance is maintained below the 4 percent cap required by law. Key Recommendation There are no recommendations for this …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Town of West Seneca – Purchasing (2015M-11)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2013 through December 18, 2014. Background … and two Council members. Budgeted appropriations for 2014 totaled approximately $49.1 million. Key Findings … our audit was to evaluate the Towns purchasing practices for the period January 1 2013 through December 18 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Appendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… of the governing board of the fire department, the chief officer of the department may authorize volunteer firefighters to attend training schools and courses of instruction. Section 72-g … and proof of attendance must be sent by the chief officer to the State Office of Fire Prevention and Control. …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsEast Quogue Union Free School District - Claims Auditing (2019M-78)
… Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before payment …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)
… that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured … Key Findings A Board member had a prohibited interest in the contracts between the Town and his machining company. …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… and capital plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Dutchess County – Court and Trust Funds (2014M-293)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial … 14, 2017. Background The Pine City Fire District No. 1 is a district corporation of the State, distinct and separate … from the Town of Southport in Chemung County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… purposes with valid obligational authority under federal law, federal regulation, or federal-state agreement as, for example, when a delay occurs in establishing a federal appropriation. Conversely, a state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMonsey Fire District – Board Oversight (2020M-62)
… operations and did not comply with General Municipal Law financial filing and audit requirements. For seven … the length of service awards program (LOSAP) that started in 1990 was never audited. Key Recommendations Ensure AUDs …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Forestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an … system is not consistent with State General Municipal Law (GML). Some firefighters did not receive all of the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mList of Agencies That Can Receive Electronic Invoices
… Screening Committee COR01 Department of Corrections and Community Supervision CPI01 New York State Joint Commission … Division of Budget DOC01 Department of Corrections and Community Supervision DOH01 Department of Health* DOL01 … IOL01 Interest on Lawyer Account Fund JUS01 Justice Center for the Protection of People with Special Needs LAW01 …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… Overview and Policies: This section informs Business Units how to process vouchers payable to vendors when the SFS is unavailable due to an emergency … This section informs Business Units how to process vouchers payable to vendors when the SFS is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Town of Alexandria – Redwood Water and … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… projects with project costs totaling $102 million to the New York State Authorities Budget Office, including one … project owners submitted the required annual reporting form and supporting documentation (NY-45 forms) needed to … general prosperity, sustainability and economic welfare of the taxpayers is achieved. The Board also cannot …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval