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Cortlandville Fire Department – Internal Controls (2014M-3)
… disbursements are properly supported prior to approval and payment and that the membership’s approval of disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Stay Informed – World Trade Center Presumption
… mailing forms or calling NYSLRS. Members can view benefit information, update contact information, view and update beneficiaries, apply for a loan, … a pre-retirement consultation , where you can speak to an information representative to discuss special concerns or …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedComptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services . “In an era of limited resources and increased accountability, it’s … Educational Services – Extra-Classroom Activity Funds (Otsego County) Officials generally ensured that the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Police Bulletin No. SP-78
… of the Division of State Police, 1995-1999, allows for the payment of overtime in certain instances to Senior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsStay Informed – State Police Plan
… part of a solid financial plan. They can help you and your beneficiaries achieve financial security in … mailing forms or calling NYSLRS. Members can view benefit information, update contact information, view and update beneficiaries, apply for a loan, … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
Village of Sag Harbor Board Oversight and Justice Court Operations 2015M107
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsSelected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … BlueShields Empires payments to St Lukes Cornwall Hospital St Lukes for special items were made according to …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughComptroller DiNapoli Releases Municipal Audits
… the Bayport-Blue Point Public Library , Cincinnatus Fire District and the Claryville Volunteer Fire Company . “In … when procuring goods and services. Cincinnatus Fire District – Internal Controls Over Financial Operations … activity is properly recorded and reported and that district moneys are safeguarded. Although the board has …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Dover – Financial Activities (2013M-139)
… ensure that Town resources are adequately safeguarded. The Tax Collector did not deposit and remit tax payments within the timeframes required by law, and the … taxpayer money. Key Recommendations Remit real property tax payments to the Supervisor weekly until the Town warrants …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Travel/Conference Claim Requirements – Travel and Conference Expense Management
… should include: A copy of the approval form for travel or conference attendance (and if the traveler is exceeding the … standardized travel form. If the travel is for a conference, a certification of attendance and/or completion, … and necessary expenses claimed. This includes lodging; conference fees; air, train or bus travel; rental cars; meals …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsTown of Lyndon – Purchasing (2013M-149)
… the highway fund. Key Findings The Board did not adopt a procurement policy as required. In August 2011 the Board … did not satisfy the requirement to adopt a written procurement policy, where the Board would specify the number of written or verbal quotes or bids to be obtained for various dollar thresholds, among …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Security Over Critical Systems
… data. The audit covered the period from June 2023 through October 2023. About the Program The District’s mission is to … nature of some of our evaluations, we communicated certain details to District officials and do not address those details in this report. We further found the District …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… 949 disbursements totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to … The Board approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementTown of Gardiner – Town Clerk/Tax Collector (2024M-78)
… deposited within three days of receipt or Town Law Section 35 that requires tax collections to be deposited within 24 … required time frames set forth in Town Law Sections 27 and 35. Remit $2,387 in penalties and interest to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving certain grades on State exams but the cards were given to 19 teachers and support staff based on … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager pleaded …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollOpinion 92-8
… municipality is authorized by law to pay to the state or a county all or a part of the cost of a capital improvement, … cost of a capital improvement undertaken by the State or a county (see Governor's Bill Jacket for L 1951, ch 142, …
https://www.osc.ny.gov/legal-opinions/opinion-92-8XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… the equipment obsolete in a relatively short period of time. REQUIRED APPROVALS Required approvals for equipment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionSUNY Bulletin No. SU-134
… Students in GSEU. Background Article 5, Section 5.9 of the 2006 Agreement between the State of New York and the Graduate Students Negotiating … of employees receiving the increases if the new salary is greater than the Approved Salary Rate on the Position Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $24.2 million in questionable or fraudulent personal income tax refunds payments so far in 2018. "Tax cheats are continuously looking for new ways to … out 4.9 million state tax refunds totaling $4.8 billion in 2018. Another 140,000 refunds totaling $160.1 million are …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refunds