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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal … Justice Court operations, and the chief fiscal officer’s financial activities, including the Village’s online … Portin’s account showed a recurring, unresolved surplus balance of $446 during the audit period. Internal controls …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Opinion 2006-9
… -- Mandatory (on the transfer of property of a town sewer district to a county) SEWER DISTRICTS -- Referendum (on the … to a county) TOWN LAW §198(12): The transfer of property and facilities of a town sewer district to a county on behalf … whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be subject …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between … in State Fiscal Year 2024-25, representing 38.8 percent of total receipts. Many programs rely heavily on federal … This report, the ninth in a series by the Office of the State Comptroller, details the differences among the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Former Town of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today … office and Yates County Sheriff Ronald Spike’s office. Brown, 49, of Penn Yan, stole cash payments made to the town … took place between January 1, 2018, and May 21, 2019, when Brown resigned. She agreed to pay $26,729 in restitution as …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mDiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… festival and earmarked for the city’s Business Improvement District, according to New York State Comptroller Thomas P. DiNapoli, the New York State Police and Steuben County District Attorney Brooks Baker. Michelle “Shelly” Stevens is …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… the ages of three and five years. For purposes of this report, these programs are collectively referred to as the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… least healthy county in New York for the ninth consecutive year. Despite some improvement, it ranked at the bottom for …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesSpecial 20-Year Plan for Investigators in the Office of a District Attorney (Sections 89-d and 89-d(m))
… Top) (Return to Top) VO1875 (Rev. 7/11) © 2011, New York State and Local Retirement System This publication provides a general …
https://www.osc.ny.gov/retirement/publications/special-20-year-plan-investigators-office-district-attorney-sections-89-d-and-89-dmDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… to federal fraud charges earlier this year, as a result of a joint investigation by New York State Comptroller Thomas P. DiNapoli and U.S. Attorney for the Southern District Preet Bharara, was sentenced today to a year and one …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000XIV.3.A Overview – XIV. Special Procedures
… any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The … subdivisions on deposit in the State’s General Checking Account (GCA). The daily investments of the STIP are managed by the OSC Pension, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewHampton Bays Union Free School District - Claims Processing (2018M-68)
… audited and approved prior to payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The purchasing agent approved 34 percent of the purchases tested, or 74 invoices for $19,845, after …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Berkshire Fire District – District Operations (Tioga County) District officials did not comply with their procurement policy when procuring … taxes may be limited in future years if property values do not increase. Find out how your government money is spent …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… Junction, N.Y., for allegedly stealing more than $88,000 in tax funds collected for the use of the town of Beekman and … allegedly used taxpayer dollars to fund her own personal online shopping,” Comptroller DiNapoli said. “Taxpayers … County District Attorney’s Office for their hard work in exposing this fraud.” The defendant has been charged with …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAudit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The audit provided a detailed account of the millions in expenses that were not timely paid, inappropriate actions … include: 88 claims totaling $1.8 million were not paid in a timely manner. 60 claims totaling $460,584 were not paid … were properly authorized, for valid purposes and paid in a timely fashion. Officials and employees did not have …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonPayments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… be audited as soon as possible after payment and included on the next abstract as prepaid amounts. Public utility …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditMedicaid Program – Claims Processing Activity October 1, 2020 Through March 31, 2021
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2021, eMedNY processed over 313 million claims, resulting in payments to providers of more than $36 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-claims-processing-activity-october-1-2020-through-march-31-2021Reporting of Billboard Income
… Finance was not doing enough to identify and follow up on properties with billboards. Consequently, there is … to generate $500,000 of tax revenue in the first year and up to $2.9 million of tax revenue in the fifth year. The City … of properties to ensure Finance is aware of and follows up on any billboards that are not present on Finance's …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income