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Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… Objectives To determine if the Department of Environmental Conservation … are complying with the 2013 Sewage Pollution Right to Know Act (Act), and is adequately monitoring and enforcing … To determine if the Department of Environmental Conservation …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantContact Us
… Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see our … or contact us with the form below. How much is my claim? To protect your privacy and prevent fraud, we can’t tell you … person? See Claims for Deceased Owners and Estates . When will I receive my payment? For general timeframes, see …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usVillage of Herkimer – Payroll (2025M-37)
… regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … accounting for $7.0 million (74 percent) of the total. To properly control and account for these costs, Village … or certification as required by Village Law Section 5-524. When adequate employee time records are not maintained, and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Comptroller DiNapoli and A.G. Schneiderman Announce Conviction and Sentencing of Florida Man For Theft of Over $180,000 in NYS Pension Benefits
… the New York State and Local Employees Retirement System to his deceased brother, Martin Petschauer, between July 2008 … said State Comptroller DiNapoli. "My office will continue to thwart pension thieves and protect our New York State & … his brother and had exclusive access to the bank account. When Petschauer died, Schusteritsch concealed his brother’s …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-and-sentencing-florida-man-theft-overHoward Public Library – Board Oversight (2026M-3)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) provide adequate oversight of the Howard Public Library's (Library) financial … is responsible for the general management and control of the financial operations and should provide adequate …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Opinion 89-61
… INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- … town clerk and town highway superintendent are chargeable to the entire area of the town, including villages. The … local law or resolution subject to permissive referendum. When the office of village justice does not exist, the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61State Comptroller DiNapoli Releases Audits
… Corp. (ECMCC): Employee Incentive and Bonus Payments (2018-F-06) An initial audit report, issued in January 2017 found ECMCC did … photographs, and reviewing fiscal documentation to monitor project progression. However, EFC's on-site monitoring of the …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … 4 percent statutory limit for the past three fiscal years. When adding back unused appropriated fund balance, the … overtime procedures. Auditors examined records relating to 346 overtime hours ($14,871) worked by the 10 custodial …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … required verbal or written quotes were not always obtained when goods and services were procured. Auditors also found 23 … annual financial disclosure statements that are meant to help identify conflicts of interest were not filed. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 98-4
… of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY TREASURER -- Powers and Duties (delegation to of duties in connection with correction of errors) REAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-4State Police Bulletin No. SP-87
… Purpose To explain OSC’s automatic processing and to provide agency with instructions for payments and changes … To explain OSCs automatic processing and to provide agency with instructions for payments and changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Niagara County – County Bridge Maintenance (S9-13-2)
… January 1, 2007, to December 31, 2011. Background The County covers 522 square miles and has approximately 216,000 residents. The County is … response to NYSDOT. For the remaining 54 flags, the County responded to 42 timely. Of the flags not responded to timely, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2Town of Java – Tax Collection Remittance (P1-24-21)
… Key Findings The Tax Collector did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … not take corrective action. Board members did not respond when asked to explain why they did not take corrective …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town … requirements, to provide guidance for Town officials when making Town purchases. Ensure that Town officials are …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… intervals at which the SFS will automatically create, or stage, POs for contracts. The process is known as “staging … distribution line. For example, a Contract Processor can stage 12 releases of fixed monthly lease payments for a … or she would have needed to generate 11 additional POs. To stage a contract release, the Contract Processor will access …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in New York City during the COVID-19 pandemic, according to a report released today by State Comptroller Thomas P. … New Yorkers fueled small business growth. Changes to how people work and how businesses operate, along with federal aid, allowed people to either start a business or expand by providing services …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… in Monroe County. BOCES delivers more than 80 education and administrative services to its component and participating districts and is governed by a 10-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesOswego County – County Bridge Maintenance (S9-13-8)
… January 1, 2007, to December 31, 2011. Background The County covers 952 square miles and has approximately 122,000 residents. The County is … flags. Therefore, we could not determine if the County had responded to these flags in a timely manner. Key … Oswego County County Bridge Maintenance S9138 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … library officials did not use competitive methods when procuring goods and services. Cincinnatus Fire District … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsOpinion 2000-10
… opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development … from the Urban Development Corporation ("UDC") pursuant to an act of the State legislature which requires the county …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10