Search
Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mElwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Long Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Allegany County – Court and Trust Funds (2014M-74)
… be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court orders commonly … We identified funds which improperly remained in the Treasurer’s custody and should have been turned over to the …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … the use of a Single payment vendor ID within SFS must have proper controls in place to identify and prevent payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsTown of Alden – Town Clerk/Tax Collector (2024M-106)
… $138,050 in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor … to taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… the Budget estimates state tax receipts will increase by 4.8 percent in State Fiscal Year (SFY) 2017-18, below the 6.1 … Fund balance as of March 31, 2017 was $7.7 billion, with settlement money representing more than two-thirds of … to future years; and the use of off-budget resources to pay for certain program costs. Adjusting for such actions, …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksWall Street Profits for 2014 May Not Reach 2013 Level
… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent … a copy of the report, click here: http://www.osc.state.ny.us/osdc/rpt9-2015.pdf … Wall Streets profits of $87 billion in the first half of 2014 were …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… explaining why violators are not being punished, according to an audit released today by State Comptroller Thomas P. … enforcement actions whatsoever,” DiNapoli said. “According to federal authorities, one in six Americans contracts a … illness every year from eating establishments. Failing to hold those with serious violations accountable could be a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyState Comptroller DiNapoli Releases Audits
… program. In a follow-up, auditors found the department made significant progress addressing the problems identified … Use of Waste Tire Fees (2018-S-43) Auditors found DEC has made significant progress abating identified waste tire … were insufficient to cover program expenses, as required by the federal Clean Air Act and New York’s Clean Air …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in January
… Schoeneck & King, PLLC for outside legal counsel relating to employment matters. Department of Transportation $9.9 million to New York City for citywide bicycle network development. … tax credits. Department of Civil Service $27.3 million to Beacon Health Options, Inc. for the New York State Health …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryDiNapoli Releases Analysis of Revised Executive Budget
… bulk of this increase flows from a proposal to extend the top personal income tax rate of 8.82 percent, currently … resources in SFY 2019-20, largely from extending the top rate on personal income tax and pre-paying debt service. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… released today by State Comptroller Thomas P. DiNapoli. “New York’s MWBE program is vitally important to help level the …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… untreated or partially treated combined sewer wastewater is discharged from pipes directly to rivers, streams, … the closing of beaches for high levels of bacteria such as E. coli has become almost commonplace. Full scale replacement … a full list of municipal CSOs in the state, can be found online: …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeOpinion 93-28
… Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended … a consolidated local highway assistance program ("CHIPs"), for the purpose of providing State-aid toward the … Subject to certain restrictions, CHIPs moneys may be used for the construction, reconstruction or improvement of local …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient … Property Division (Property) assessors input data into DOF’s Computer Assisted Mass Appraisal (CAMA) system to collect … scripts are documented and that the executed scripts are what was requested and documented in the CAMA User Audit …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1