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DiNapoli: Former Beekman Tax Collector Pleads Guilty to Embezzling $86,000 for Personal Expenses
… the hard work of the New York State Police and our law enforcement partners. I commend and thank the State … Judge Edward T. McLoughlin. She is due back in court on June 17, 2022. Colucci used the town’s money to shop …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-former-beekman-tax-collector-pleads-guilty-embezzling-86000-personal-expensesExamination of Superstorm Sandy Expenses
… 811 generators to ensure polling stations were operational on Election Day. After the election was over, DHSES … (ii) disposed of in a manner contrary to the State Finance Law, or (iii) was not recovered. This includes approximately …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… pursuant to Articles VI and VII of the Vehicle and Traffic Law. These Acts help ensure that the operators of motor … the related programs and assess these expenses on insurance carriers in proportion to their reported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAccounts Payable Advisory No. 28
… and Certification. Section 110 of New York State Finance Law requires the head of the agency certify or approve … The 2023 certification has been extended to be due on or before June 30, 2023 . For this certification, in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… and investment policies as required by General Municipal Law (GML). As a result, the Board has not set appropriate … had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Key Findings The District spent more than $50,000 on a contract with a certified public accountant (CPA) to … in writing to the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that did …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… New York State Racing, Pari-Mutuel Wagering and Breeding law, are in operation in New York. Each OTB Corporation is a … The OTB Corporations offer off-track pari-mutuel wagering on thoroughbred and harness horse races held at various …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… payments. Review the bank statements and reconciliation on a monthly basis. Maintain adequate, timely, and reliable … establish a revolving petty cash account, as required by law. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialElmont Public Library – Board Oversight and Professional Services (2014M-060)
… the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s procurement … claims prior to payment, except as otherwise provided by law. Ensure that all Library funds are in the custody of the …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060City of North Tonawanda – Financial Operations (2012M-203)
… 1, 2011, to August 31, 2012. Background The City of North Tonawanda is located in Niagara County and has … City of North Tonawanda Financial Operations 2012M203 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Otto – Town Clerk and Tax Collector (2012M-214)
… prevented. Key Recommendations Provide documentation to law enforcement officials concerning the misappropriation of … reports, tax stubs and escrow lists. Impose penalties on taxpayers making payment after the penalty free period. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Wyoming County Industrial Development Agency – Project Management (2015M-62)
… corporation created under New York State General Municipal Law. The IDA is governed by a Board of seven members who are … and procedures critical to project evaluation criteria on which to base project approval decisions; review and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Bangor – Board Oversight (2012M-193)
… it approved both Officers to retain fees collected on the Town’s behalf which circumvented Town Law. The Board gave both Officers approval to open and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193City of Lockport – Budget Review (B24-1-8)
… review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8NYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… by not responding and by reporting these messages to law enforcement if you get one.” The sham messages attempt to … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retireesCreditable Service – Special 20- and 25-Year Plans
… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which … York City Police Pension Fund Police service transferred from the Metropolitan Transportation Authority Police Pension …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceControls Over Cash Advance Accounts
… June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, … discrepancies or report them to OSC as required by State law. Parks’ Petty Cash Account, which had not been reconciled …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsUncollected Penalties
… Purpose To determine if the Department of Agriculture and Markets (Department) effectively pursues … health and safety. The Department conducts inspections of various operations to ensure compliance with the … over 31,000 penalties totaling more than $18.2 million. Of this amount, $10.4 million (57 percent) was collected, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesState Comptroller DiNapoli Releases Municipal Audits
… board also did not adopt a code of ethics, as required by law. A commissioner had a prohibited interest in the … his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims totaling $98,096 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0XII.2 Expenditure Policies – XII. Expenditures
… Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments … Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policies