Search
State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation … and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The library's fund balance policy does not address the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… data are properly safeguarded. The village also does not have a recovery plan or breach notification plan and … processing. Even though the mayor reviews the payrolls, he does not review supporting documentation including time …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-0Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100West Valley Central School District - Financial Management (2018M-7)
… fund balance that was not used to finance operations and adopting budgets that overestimated appropriations by … levels which has resulted in reserves being overfunded and not being used. Key Recommendations Adopt budgets that … estimates. Reduce reserve funds to reasonable levels and use the money in the debt reserve to pay the related …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Letchworth Central School District - Reserves (2018M-176)
… Objective Determine whether the Board properly established reserve funds and maintained them at reasonable levels. Key Findings The written reserve fund policy does not adequately address funding … resulting in overfunded reserves that are not used. Five reserve funds totaling $3.5 million are overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Oversight of Weights and Measures Programs
… annually. Such devices include gas pumps and vehicle and grocery scales. Gasoline and diesel fuels sold for use in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… District Attorneys Markus Sztejnberg of the Economic Crimes Bureau and Jeffrey Glucksman , Chief of Trial Bureau … the supervision of William Zelenka, Chief of the Economic Crimes Bureau, and Jean T. Walsh, Chief of the Investigations …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantCompliance With Jonathan's Law
… and developmentally disabled boy, died while in the care of a State facility operated by the Office of Mental Retardation and Developmental Disabilities … operated, licensed, or certified by OPWDD, the Office of Mental Health, or the Office of Alcoholism and Substance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits
… New York State Comptroller Thomas DiNapoli and Attorney … the guilty plea of Linda Miller, 57, of Englewood, New Jersey, over the theft of more than $162,000 in pension benefits from the New York State and Local Employees Retirement System. The … New York State Comptroller Thomas DiNapoli and Attorney …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed to new reporting standards … robust reporting standards on workplace safety.” Dollar Tree , which operates nearly 5,000 dollar stores in 48 … requirements for its overseas suppliers. Similar to Dollar Tree, Dillard’s agreed with Comptroller DiNapoli’s request …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… G. James announced the arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, … entitled to,” Stanzione said. “The arrest of Stephen and Kelly Tuomey sends a strong message of this commitment to … was initiated. The investigation revealed that Kelly allegedly forged her father-in-law’s name on the paper …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsCompliance With Payment Card Industry Standards
… New York. Most of the toll points along the Thruway only accept cash and E-ZPass charges as toll payment. All …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsDiNapoli: City of Corning Audit Details Stolen Funds
… city clerk allegedly stole as much as $11,000 in cash from city coffers, including $5,000 from city parking fines, according to an audit released today … Auditors found that Burlew was skimming collections from an assortment of fees paid by residents for municipal …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsGreenburgh Central School District – Procurement (2024M-147)
… and minor projects (e.g., construction, electrical and plumbing). In total, the District paid $3.8 million to 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… accounted for 53% of homeless veterans in the state, but only 11.1% of the overall veteran population. In New York, …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkCity of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. 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/2023/11/03/city-lockport-budget-review-b23-1-7Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… period, 49 RESTORE awards went to just 36 LPAs to serve only 36 of the 62 counties in the State. Furthermore, there …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… incident/accident, primarily in cases where the ERUs have only 12 hours of memory capacity before their data is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followState Agencies Bulletin No. 1843
… Purpose The purpose of this bulletin is to inform agencies of the new naming convention associated with the Locked … LQ_YYY _ZZZZ where YYY refers to the categorical code of the query and ZZZZ refers to a short description of the … The purpose of this bulletin is to inform agencies of the new naming …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryNew GASB Standards
… based upon information shared with us from time and attendance personnel at the reporting entities and has … and Public-Public Partnerships GASB Statement No. 94, Public-Private Partnerships and Public-Public … KPMG Other Accounting Pronouncement Considerations: GASB 94 and GASB 96 – November 13, 2020 (Presentation) GASB Other …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards