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Village of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Perth – Supervisor’s Records and Reports (2024M-149)
… File timely the Annual Financial Report (AFR) with the New York State Office of the State Comptroller (OSC) for … the Board with his records for audit, as required by New York State Town Law Section 123. The issues identified …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… of a sample of 21 (86 percent) totaling $763,413 required by School policy to be competitively purchased. Credit card charges were not supported by documentation, reviewed or approved as required. The … charges (80 percent) totaling $7,627, were not supported by a receipt, a documented purpose, or both. Officials did …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Opinion 2004-2
… spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase … GENERAL MUNICIPAL LAW §800(3): If real property owned by a town board member's spouse is leased to a vendor which … contract with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2DiNapoli: Former Old Field Treasurer Pleads Guilty in $60,000 Theft of Village Funds
… stole nearly $60,000 to shop on eBay and Amazon.com and pay divorce expenses, as well as collecting nearly $13,000 in … in the third degree, a class D felony, and is required to pay $59,151 in restitution. “Thanks to the skill of … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-old-field-treasurer-pleads-guilty-60000-theft-village-fundsOpinion 95-22
… moneys to purchase exercise equipment for use generally by members of the fire department. You ask whether the … exempt firemen's benevolent association has been created by special act of the State Legislature and is authorized to … the moneys may be expended only in the manner prescribed by the special act (see 1992 Opns St Comp No. 92-7, p 15; …
https://www.osc.ny.gov/legal-opinions/opinion-95-22DiNapoli Releases Bond Calendar for Third Quarter
… September all of which is new money. The anticipated sales in the third quarter compare to past planned sales of $4.68 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterState Comptroller DiNapoli Releases School District Audits
… increases are outpacing revenue increases. The increases in expenditures were driven by personnel costs and BOCES … which has allowed them to offer an additional class in-house. Officials calculated potential savings of over … this action. Furthermore, officials negotiated a change in the employee contracts to reduce the district’s share of …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-school-district-auditsAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant … of OSC audits of local governments and school districts are mandated by law, including audits of local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processState Authority Contracts on Open Book NY
… of State authority contracts is displayed on Open Book NY. Approved Eligible Contracts Filed Exempt Contracts Filed … of State authority contracts is displayed on Open Book NY Approved Eligible Contracts Filed Exempt Contracts and …
https://www.osc.ny.gov/public-authorities/state-authority-contracts-open-book-nyOpinion 94-21
… the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Nassau County. Oversight of School operations is provided by the Board of Trustees which includes six members including … not established a Budget and Finance Committee as required by School by-laws. The School also paid for Board member expenditures …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York state, New York City and their major public …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it belongs to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… limited. Board President Larry Gauger is employed by an engineering firm that does business with the District. Mr. … However, it is unclear whether he has directly performed engineering work on District projects. If he was involved …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place … actions were exposed and she is now being held accountable for her abuse of taxpayer funds.” “Yates County Sheriff’s …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… a joint investigation by State Comptroller Thomas P. DiNapoli’s office, Yates County District Attorney Todd … and now has been held accountable for her crimes,” DiNapoli said. “I thank Yates County District Attorney Todd … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsNational Directory of New Hires Data Security
… has met federal requirements for securing National Directory of New Hires data. The audit covers the period June … of managing these programs, the Office obtains National Directory of New Hires (Directory) data provided by the …
https://www.osc.ny.gov/state-agencies/audits/2020/05/20/national-directory-new-hires-data-securityIII.3 Scope of the SFS – III. Statewide Financial System (SFS)
… plans made by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarter