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City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The nine-member Common Council is the City's legislative branch and comprises the Mayor and … timely and in a clear and transparent manner. There is not adequate segregation of duties within the Treasurer's …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214State Comptroller DiNapoli and Brooklyn DA Gonzalez Announce Arrest in Check Theft Scheme
… allegedly stole from charitable organizations and people in need,” DiNapoli said. “I’m grateful for my office’s … and for the work of my Division of Investigations to hold Mr. Galker accountable for his actions.” Brooklyn District … District Attorney’s Office for their outstanding work. Mr. Galker is accused of stealing checks destined for …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-and-brooklyn-da-gonzalez-announce-arrest-check-theft-schemeDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… interests, but instead allegedly treated the village’s money as his own,” DiNapoli said . “My thanks to Tioga County … February 2017 and May 2023 and either deposited the money into his personal bank account or spent it. At the time … or had a negative balance. Sporadically over the years, money was put back into the General Fund through cash or …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageOpinion 94-24
… for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, §35.00: If a town … adopts separate resolutions to purchase land for a town hall with current year tax revenues and to construct the town … on the construction. You ask whether the construction of a new town hall is subject to permissive referendum if the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… P. DiNapoli’s office, Yates County District Attorney Todd Casella’s office and Yates County Sheriff Ronald Spike’s … investigation, prosecution, and conviction, especially the New York State Comptroller’s office for their forensic work.” …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… were the highest in the nation – more than California and Florida combined in SFY 2012-13. The state’s reliance on … amount spent at video lottery terminals (VLT), racetracks and off-track betting centers (OTB), as well as what was … underway, more casinos will mean more gaming revenue and new jobs, but the long-term impact for the state remains …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetTown of Jay - Records and Reports (2023M-22)
Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/jay-town-2023-22.pdfTown of Keene - Records and Reports (2024M-27)
Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdfFranklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each time a vehicle is used. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225George Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewCity of Long Beach – Budget Review (B7-16-9)
… which the City Council has not yet authorized. Overtime salaries are budgeted at $2.3 million, despite costs …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… "The state ended the last year with the largest General Fund balance in recent years, but continues to face real … $7.3 billion. The combined balance of the state's primary reserve funds, the Tax Stabilization Reserve Fund and Rainy … Off-Budget: The Financial Plan presents this fiscal year's growth in State Operating Funds spending as 2 percent. This …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansCity of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The appropriations for tax …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15RFP#0008 – Audit of OSC Internal Controls
… information as it becomes available, is available for download through the following links: Request for Proposals , … Only , in MS Word format Attachment C – Cost Proposal Form , in MS Excel format Responses to Questions , in PDF …
https://www.osc.ny.gov/procurement/rfp0008Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines … To determine whether the costs reported by Northside Center …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… January 1, 2013 through April 30, 2014. Background The East Brentwood Fire District is a district corporation of the … East Brentwood Fire District Control Environment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… examine the District’s credit card and travel expenditures for the period January 1, 2015 through July 31, 2016. … services to over 7,800 homes. General fund appropriations for 2016 totaled approximately $4.6 million. Key Findings … properly supported, such as by itemized receipts. Charges for purchases totaling $24,831 did not comply with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50DiNapoli Issues Report on Transparency of Village Fiscal Activities
… released a report and series of audits today reviewing compliance by villages with financial reporting and other … released a report and series of audits today reviewing compliance by villages with financial reporting and other …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities