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About the Academy
… curriculum that’s helpful to both administrators and employees as they carry out their duties and day-to-day …
https://www.osc.ny.gov/local-government/academy/about-academyColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and separate from the Town of Coldspring, and located in Cattaraugus County. The Board of Fire Commissioners (Board) consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… would be performing this function as one of his or her primary (or sole) responsibilities. Providing dedicated resources to perform this function will help ensure that this key … of public money. Although boards are not required to establish a position with claims auditing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerSherman Central School District – Claims Audit (2024M-92)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor does not meet … was not provided the District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties and did not properly audit all claims prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… fire district funds, after an audit and investigation by State Comptroller Thomas P. DiNapoli revealed that she paid … the final audit report, click here: http://www.osc.state.ny.us/localgov/audits/firedists/2015/pulteneyno2.pdf . Since … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsOpinion 89-12
… Contracts -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) … Services -- (propriety of engineer, who intends to bid, preparing specifications and supervising work) … pertain to services provided by the practitioner or his or her organization for such government body (see also section …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Urban Choice Charter School - Information Technology (2019M-240)
… technology (IT) assets were safeguarded. Key Findings A former employee’s user account was used to process 510 financial transactions after her resignation. … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Immediately disable user …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… state. “Many of New York's families are feeling squeezed by the high cost of living. The Governor’s proposals for …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… known for her integrity and independence,” DiNapoli said. “New York is facing challenging times and needs an ethics … that is committed to openness and accountability. Nancy’s character, knowledge and depth of experience will help New …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Opinion 2000 - 13
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY - Membership (eligibility to … company unless he or she first terminates membership in the original company. You ask whether a member of a … of a fire district fire department who seeks membership in a second volunteer company is automatically deemed to have …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13State Agencies Bulletin No. 171
… Purpose To provide procedures for reporting maintenance deduction changes and to explain procedures for determining the taxable status of … is required to accept the lodging as a condition of his or her employment. Section 119 offers the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/171-increase-maintenance-rates-and-rules-determining-taxable-statusCentral Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Finding The Treasurer does not oversee the application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. Reconcile her bank account or identify errors such as duplicate tax … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial activity for the … reporting processes with minimal oversight, which allowed her to manipulate the financial records and apparently …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … for the 2016 fiscal year. Key Findings The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited in the bank and that disbursements were properly supported …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andEast Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims processing for the period July 1, 2014 … identify and report all confirming purchase orders to the Board. The Treasurer did not supervise an account clerk typist's use of her electronic signature to sign the District’s checks. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Waverly Central School District - Financial Operations (2019M-136)
… clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by … 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll … and indicated they have initiated, or planned to initiate, corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Opinion 2007-6
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) … fulfill this condition then, the chief, in effect, would have to act as his or her own deputy, a condition that would …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6