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Comptroller DiNapoli Releases Municipal Audits
… town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Global Concepts Charter School – Cash Disbursements (2017M-126)
… period July 1, 2015 through March 17, 2017. Background The Global Concepts Charter School is located in in the City of … Global Concepts Charter School Cash Disbursements 2017M126 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126State Comptroller DiNapoli Releases Municipal & School Audits
… over a 19-year period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state … detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Selected Employee Travel Expenses
… the amount of advance funds needed for athletic events. As a result, at one point he had over $87,000 in … In fact, University officials allowed this coach to pay back his travel advances in installments – similar to the … travel with him and the team to local and national track events. Key Recommendations Monitor cash advances to ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesSUNY Bulletin No. SU-244
… April 2013 legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-244-two-year-look-back-tier-6-suny-tiaa-optional-retirementSUNY Bulletin No. SU-255
… April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-255-two-year-look-back-tier-6-suny-tiaa-optional-retirementTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Liberty – Financial Condition (2013M-109)
… balance than was available in the general fund. The Board arrived at a tax levy it deemed necessary, but the Village …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not provide adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Oswego County – Court and Trust Funds (2022-C&T-5)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … and Surrogate’s Court must develop sound procedures and processes that, when implemented properly and consistently, … State Comptroller as abandoned property . We identified unclaimed funds from two actions totaling $20,050 that were …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Town of Lincoln - Town Clerk (2023M-31)
… $3,869.The former Clerk also did not: Deposit $4,038 in cash collections recorded from January 1, 2018 through … all cash collected. For example, Town officials found $622 in cash in her office with no supporting records showing the source …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Opinion 2001-14
… by village mechanics on town machinery and equipment. We are informed that the town and village have entered into an agreement under which the village has agreed to provide the use of its … 51; 23 Opns St Comp, 1967, p 856). We also stated that we do not believe the Legislature intended that a municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … In order to qualify for appointment as deputy treasurer of a fire district, an individual must meet the same … Concerning the qualifications for appointment to the office of fire district deputy treasurer …
https://www.osc.ny.gov/legal-opinions/opinion-94-8Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… $60,000 from the Society and $29,000 from the Town. In May 2025, the Clerk pleaded guilty to felony grand larceny in the … of public corruption for the theft from the Town. In July 2025, the Clerk was sentenced to five years’ probation and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Agencies Bulletin No. 1714
… April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on annual pensionable salary from two years … The employee contribution rates are: Wages Contribution Rate $45,000.00 or less 3% $45,000.01 to $55,000.00 3.5% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcAdministration of Fellowship Leaves
… determine whether the instructional staff employed by the City University of New York (CUNY) who are granted fellowship … noncompliance. Other Related Audit/Report of Interest City University of New York - Kingsborough Community College: … To determine whether instructional staff employed by City University of New York who are granted fellowship leaves …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesState Agencies Bulletin No. 1627
… 1256 ) Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1627-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 1539
… 1256 ) Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 … reached three years of membership, his or her contribution rate is based on total pensionable earnings from two years … The employee contribution rates are: Wages Contribution Rate $45,000 or less 3% $45,000.01 to $55,000 3.5% $55,000.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1539-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… charged with grand larceny Sunday for allegedly stealing gas from the fire association for his private use, according … charged with grand larceny Sunday for allegedly stealing gas from the fire association for his private use according …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256