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Village of Afton – Claims Auditing and Disbursements (2023M-177)
… agreed with our recommendations and indicated they have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Orchard Park Central School District - Financial Management and Payroll (2018M-89)
… not established by a collective bargaining agreement (CBA), employment contract or Board resolution and one teacher … pay rates and stipends are paid at rates established by a CBA, employment contract or Board resolution. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… New York State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund), valued at an … the United States by the Asset Owners Disclosure Project. “New York State’s pension fund is at the leading edge of … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits his or … report to the Justice Court Fund (JCF). At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School … money is being spent appropriately and effectively.” The Academy Charter School – Board Oversight (Nassau County) The … today announced his office completed audits of the Academy Charter School EastportSouth Manor Central School …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, while ensuring adequate funding for … to develop clear guidelines on the appropriate use of these reserves. In addition to protecting reserve funds, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… is the Almond town clerk in Allegany County. "Too often, my office’s investigators and auditors find officials who … funds as a personal piggybank,” DiNapoli said. “Thanks to my partnership with Steuben County D.A. Baker and the State … 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/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthPanama Central School District – Procurement (2024M-73)
… and District officials purchased goods and services in compliance with the District’s procurement policies. Key Findings The Board and District … that exceed certain thresholds to be competitively bid. In addition, the claims auditor did not perform adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Coldspring – Town Clerk Operations (2013M-137)
… Clerk did not issue press-numbered duplicate receipts for cash collected, accurately record all transactions, remit … and other entities in a timely manner, or deposit cash receipts intact or in a timely manner. The Clerk … timely and intact. Ensure that Town funds are not used to cash personal checks. Audit, or cause to be audited, the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Chautauqua County – Court and Trust Funds (2020-C&T-1)
… and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and … maintained by the Director of Finance were generally up-to-date and complete. We also found the Director of … The County Clerk should maintain a court and trust fund register as required by law. …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1New York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… playing field for vendors. By signing this legislation Gov. Hochul has taken a tremendous step to bring more …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewOpinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Comptroller DiNapoli and A.G. Underwood Announce Indictment of Former NYC Council Candidate Alberto Alvarez and Former Non-Profit Director Anna Mendez
… Joel Rivera. In 2013, Alvarez ran for Rivera’s seat in the 15th Council District, but was unsuccessful in the Democratic …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoOpinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway products …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … served as treasurer for the Essex County Agricultural Society, a non-profit organization that promotes agriculture … of the clerk’s activities at both the town and the society, the clerk was arrested in the summer of 2024 for …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
Lisa Stone was sentenced to five years probation and ordered to pay full restitution for stealing more than $6800 in fire district funds after an audit and investigation by State Comptroller DiNapoli revealed that she paid herself an illegal second salary
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… State Comptroller Thomas P. DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley. She was charged … State Comptroller Thomas P DiNapoli today announced the arrest of Cohocton Town Clerk Sandra Riley …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases Municipal Audits
… the justice court’s accounting and reporting of financial activity are not adequate. The village justice did not … the state Justice Court Fund on time. Village of Perry – Water Accountability (Wyoming County) Village officials do … by the village’s water system, as measured by master meter readings, with the water billed to customers. For the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Sherman Central School District – Claims Audit (2024M-92)
… the Board of Education’s (Board) minimum qualifications for the position, was not provided the District’s policies … audit all claims prior to payment. According to a District official, historically the Board appoints one of the … agreed with our findings and recommendations and indicated they will initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … and bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and … must have dual signatures and may be signed by the Board Chair or his or her designee, but the bylaws designate the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126