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Opinion 2000-1
… CONSTITUTION, ARTICLE VIII, §1; PUBLIC OFFICERS LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the … of Brookhaven , 247 AD2d 109, 678 NYS2d 377; 1990 Opns St Comp No. 90-47, p 104; see also, e.g., Corning v Village … of New York , 182 Misc 654, 45 NYS 2d 230; but see Hunt v Hamilton County , 235 AD2d 758, 652 NYS2d 402 [grand jury …
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
… New York State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … of former New York City Council candidate Albert Alvarez and former Tremont Crotona Day Care Center Executive Director … Instrument for Filing in the First Degree. "Mr. Alvarez and Ms. Mendez allegedly schemed to funnel straw donations to …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-and-ag-underwood-announce-indictment-former-nyc-council-candidate-albertoOpinion 2012-1
… town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment … department. Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1State Comptroller DiNapoli Releases Municipal Audits
… also did not update the sale price of millings in accordance with the current average market price. As a result, 483 tons of unscreened millings … for $929 should have been sold for $9,875 based on average market prices at the time of the sale. In addition, because …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsGlobal Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School Cash Disbursements 2017M126
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … years 2013-14 through 2015-16. Appropriated fund balance was not always needed to finance operations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… . Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsSherman 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92DiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… penalty payments, as well as cash for building permits and dog licenses, over a six-year period. Riley was arraigned in … New York State Police for their continued partnership with my staff to make sure these types of individuals are held … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases Municipal Audits
… audits of the Town of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… the Treasurer maintained were a check register and savings account register; the Treasurer did not maintain journals, … existed between bank records and her checking and savings account registers. The Board did not adopt an annual budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… meetings. However, because it is not reviewing monthly bank statements or bank reconciliations, the Board cannot verify if it is … determine whether there are any discrepancies between bank and book cash balances. The Treasurer has not filed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Review of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesTown of Lincoln - Town Clerk (2023M-31)
… Key Findings The former Clerk did not properly account for, deposit, report or remit collections. When … example, as of April 13, 2022, the former Clerk could not account for cash totaling $3,869.The former Clerk also did …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a … The purpose of our audit was to review the Boards oversight and the Towns …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and Saranac in …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109