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Opinion 89-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … affd 55 NY2d 915, 449 NYS2d 27). Therefore, these statutes do not authorize the establishment of park districts under …
https://www.osc.ny.gov/legal-opinions/opinion-89-58Extra-Classroom Activity (2015-MR-5)
… complete report - pdf] We also issued six letter reports to the following school districts: Deposit , Dryden , Greene … Manor . Purpose of Audit The purpose of our audit was to determine if District officials properly accounted for … sales and donations. Students raise and spend these funds to promote the general welfare, education and morale of all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric bills. “Since 2010, Mr. … cheated his neighbors out of over a hundred thousand dollars by using public funds for his pleasure and daily …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … Cicero Fire District – Financial Condition (Onondaga County) The board did not ensure that financial reports it … for the lack of segregation of financial duties. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsDelaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Academy Central School District at Delhi is located in the Towns of Andes, Bovina, Delhi, Franklin, Hamden, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal Report (CFR) were properly … Cost Manual (Manual) issued by the New York State Education Department (SED). The audit covers the two fiscal … $169,648 in unsupported bonus payments, and $1,120 in gift cards to employees. The other-than-personal-service …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… complete report - pdf ] Audit Objective Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively … surplus fund balance statutory limit and use the excess funds in a manner beneficial to taxpayers. Adopt a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementMorristown Central School District – Information Technology (2021M-137)
… access to the overall network. Perform periodic reviews of network user accounts to determine whether they were …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May
… Local sales tax collections in May increased by 57.8 percent over the … of last year. “For the second straight month, local sales tax collections had a tremendous boost. Strong collections in …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-mayTown of Ulysses - Information Technology (2021M-190)
… report - pdf] Audit Objective Determine whether Town of Ulysses (Town) officials ensured information technology … The Board did not adopt adequate written IT policies or a written IT contingency plan. Officials did not adequately … to initiate corrective action. … Determine whether Town of Ulysses Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Henrietta FD – Audit Follow-Up (2021M-27-F)
… [read complete report – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our … the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the … fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s … State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to cover their …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370The Sentinel - Winter 2024
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-winter-2024.pdfThe Sentinel - Spring 2023
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2023.pdfThe Sentinel - Fall 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-fall-2022.pdfThe Sentinel - Spring 2022
A semiannual newsletter for members of the Police and Fire Retirement System (PFRS).
https://www.osc.ny.gov/files/retirement/publications/pdf/sentinel-spring-2022.pdfState Police Bulletin No. SP-226
… the agency of OSC’s automatic processing of the April 2022 Salary Increases for NYSPIA and provide instructions for … between New York State and NYSPIA, provides for 2% General Salary increase for eligible employees effective April 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-226-april-1-2022-2-salary-increase-state-police-employees-represented-newComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… 340 and 341, also known as a violation of New York State’s Donnelly Act. Wiesner was originally indicted in November … Aronowitz. The investigation was handled by Investigators David Buske and Christopher Reidy of the Investigations … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingCity of Yonkers – Budget Review (B17-6-10)
… $45 million to liquidate deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of … balance its budget. The City transferred $600,000 to its Community Development Fund, leaving a budget shortfall in the general …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … the district’s financial activity. The treasurer recorded all transfers between bank accounts as revenues and … The town supervisor’s secretary performed virtually all payroll functions without sufficient compensating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1