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Opinion 2000-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … foreign fire insurance tax monies to pay for installation of an elevator …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Transformation of the MTA
… Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also … Plan (Plan) that resulted in improved service levels for the customer, process efficiencies, and cost reductions. …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaDiNapoli: More State Involvement Needed to Address Local Emergency Medical Services Challenges
… “Reliable emergency medical services can be a matter of life or death, and New Yorkers rightly expect to receive … In New York state, EMS are provided by an assortment of public and private entities. These may be funded by local governments, users of the service, insurance, or a combination of these and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-more-state-involvement-needed-address-local-emergency-medical-services-challengesState Comptroller DiNapoli Releases School District Audits
… Federal Communications Commission’s recommended bandwidth of 100 megabits per second (Mbps) per 1,000 students, as … The treasurer reviewed credit card charges an average of 108 days after the credit card statement was paid. … $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1VII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies … fund or corporation to which the appropriation is made and the Director of the Budget. This repayment agreement must … value which is included in the KK_REV budget definition and used by OSC Bureau of State Accounting Operations (BSAO) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesOpinion 2004-2
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Family Relationships … of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real … (b) audit bills or claims under the contract; or (c) appoint an officer or employee who has any such powers or …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Middle Island Fire District – Budgeting Practices (2013M-93)
… 2012, the Board did not prepare District budgets in the format prescribed by OSC or prepare budgets based on … the District’s budget. Key Recommendations Use the budget format prescribed by the Office of the State Comptroller when …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Delaware County – Assigned Counsel (2016M-384)
… Purpose of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, and how courts within the County determined …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand larceny in the third … Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District 2 in …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsVillage of Sloan – Clerk-Treasurer (2024M-109)
… whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and … Key Findings Although the Clerk-Treasurer generally recorded financial transactions accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged with … by DiNapoli’s office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to … over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. “This is …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsWilliam Floyd Union Free School District – Payroll (2016M-165)
… performed. Compare payroll registers to source documents when certifying payrolls to ensure that payments are based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Determine whether the Amani Public Charter School School officials procured goods and services in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Perth – Supervisor’s Records and Reports (2024M-149)
… as of March 31, 2024 the general fund was overstated by $584,018 and the highway fund was understated by $123,066. As a result, the Board lacked reliable records … fund cash balances as of March 31, 2024 were overstated by a combined total of $460,952. File timely the Annual …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Trumansburg Central School District – School Lunch Operations (2015M-171)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … Central School District is located in the Towns of Enfield and Ulysses in Tompkins County; the Town of Covert …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Wayne County Court and Trust Funds (2022-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/02/18/wayne-county-court-and-trust-funds-2022-ct-1Central Square Central School District – Fund Balance (2022M-196)
… nonspendable fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196New York One of Only Seven States to Owe Money to Federal Unemployment Trust Fund
… to the federal Unemployment Trust Fund (UTF), New York is one of only seven states or territories with unemployment insurance (UI) funds that are in debt to … and the $8.1 billion owed in the outstanding loan balance is second only to California, according to a new analysis by …
https://www.osc.ny.gov/press/releases/2022/06/new-york-one-only-seven-states-owe-money-federal-unemployment-trust-fund