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Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through … $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County District Attorney’s Office jointly investigated this matter. In October 2018, the attendant admitted stealing more than …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… 1, 2015 through October 31, 2016. Background The Rockville Centre Housing Authority is located in the Village of Rockville Centre in Nassau County. The Authority, which was established … Rockville Centre Housing Authority Claims Auditing and Cash Receipts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsOpinion 92-57
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts … is no authority for the State to pay to a village interest on late charges for water and sewer rents. You inquire …
https://www.osc.ny.gov/legal-opinions/opinion-92-57CUNY Bulletin No. CU-842
… (3.00%) Salary Increases and to provide instructions for payments not processed automatically. Affected Employees: … miscellaneous earnings, such as Earnings Code AJT (adjunct payments such as Spring or Summer session payments not paid as a contract) must be manually calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveDiNapoli Releases Analysis of Enacted State Budget
… The Enacted Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and … The Enacted Budget for State Fiscal Year SFY 202526 is projected to total $254 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetOpinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … held by the county for the college will have an interest in the purchase contract. The interest must be disclosed as …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 2001-4
… TOWN ASSESSOR -- Compensation (fixed amount for specified services plus hourly rate for revaluation work to be performed by … be in lieu of all fees, charges or compensation for all services rendered to the town..." We have expressed the view …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… of the State Comptroller, Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsBrocton Central School District – Claims Audit (2023M-15)
… (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 claims we … example: All 100 claims were paid without documentation to demonstrate that claims complied with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Orchard 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 reviewed and … 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-payrollWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… audit was to determine whether the Board ensured that the central treasurer properly accounted for extra-classroom cash … through January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, … Whitney Point Central School District ExtraClassroom Activities 2016M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Opinion 92-56
… allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms and conditions of … of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; TOWN LAW, §§27, 116: A … an allowance for use of his or her automobile on official business as part of the terms and conditions of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-56DiNapoli: Audit Finds NYC Needs to Improve Income Verification and Enforcement at Mitchell-Lama Housing
… enough to verify that residents are reporting their true income and are paying the correct surcharge when their income … 25% Tenants Exceeding 25% Who Also Exceeded 50% for 3 Years Big Six Towers 40 7 4 Confucius Plaza 40 20 12 Kings … in New York City exceeded the federal “home affordability threshold” of 30 percent (i.e., percentage of income spent on …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-audit-finds-nyc-needs-improve-income-verification-and-enforcement-mitchell-lama-housingYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyComptroller DiNapoli Releases Municipal Audits
… , Greene County , Hewlett Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock … , Town of Pierrepont and the City and Town of Poughkeepsie Joint Water Project . “In today’s fiscal climate, budget … the board has not adopted a comprehensive IT policy. Long Lake Fire District No. 1 – Controls Over Financial Activities …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Hartunian today announced the arrest and indictment of New York State Assemblyman William Scarborough for … state indictment accuses the Southeast Queens Assemblyman of withdrawing and diverting over $40,000 from the bank account of the “Friends of Bill Scarborough” campaign committee and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newComptroller DiNapoli Releases Municipal Audits
… Audits have been completed for Broome Co Town of Charlton Conesus No 1 Fire Dist Conesus Vol Fire Dept Town of Franklin Genesee Co Ind Dev Agency Greenville Fire Dist Town of Knox City of … Dept Town of Richmondville Village of Suffern and Ulster Co …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1