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Northport - East Northport Union Free School District - Extra-Classroom Activity Fund - (2021M-167)
Determine if extra-classroom activity (ECA) funds were properly collected, recorded, remitted, deposited, disbursed and reconciled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/northport-east-northport-2021-167.pdfNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… to sexual harassment, racial discrimination or bias in the workplace,” DiNapoli said. “When companies turn a … civil rights violations within the workplace can result in substantial costs to companies, including fines and … of Fair Employment and Housing’s investigation resulted in litigation alleging discrimination, retaliation and …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… Fire Department, was sentenced to serve one to three years in state prison and ordered to pay full restitution for … James announced today. Rose pled guilty to the sole count in the indictment, grand larceny in the second degree, in August. “Instead of serving his …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000Opinion 92-22
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND … representing owners of property located outside village in assessment review proceedings) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-22XVI.4.A Cash and Investments – XVI. Financial Reporting
… financial institution’s trust department or agent but not in the depositor-government’s name. A government is exposed … the end of the period that are uninsured, not registered in the name of the government, and held by either (i) the … (ii) the counterparty’s trust department or agent but not in the government’s name. In this situation the government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… Thomas P. DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced the arrest and indictment of New York State Assemblyman William Scarborough for … Comptroller DiNapoli and United States Attorney for the Northern District Richard Hartunian today announced the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-newOpinion 97-21
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual … to section 30 of the General Municipal Law. This is in response to your inquiry concerning the filing of annual … of the General Construction Law, the term "now," as used in a statute referring to other laws in force, "relates to …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Protect Yourself from Scams
… know to gain your trust. They use similar logos or imagery in correspondence. They may contact you from an email address … of a family member or friend, making you think they are in trouble or need money. Here are some things you can do to … that word with family members and close contacts. When in doubt, hang up and call your loved one back. (Return to …
https://www.osc.ny.gov/retirement/resources/protect-yourself-scamsCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The City of Mechanicville is …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fState Comptroller DiNapoli Announces New Cybersecurity Training Webinars for Local Governments
… officials with weekly releases planned throughout October in recognition of National Cybersecurity Awareness Month, … Unit. The theme for this year's campaign is "See Yourself in Cyber," highlighting the critical roles that all people play in cybersecurity. The trainings include: Cybersecurity …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-announces-new-cybersecurity-training-webinars-local-governmentsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… Single Life Allowance (Option 0) This option provides the maximum … benefit payment to you each month for the rest of your life. Under this selection, all payments cease upon your … the same monthly benefit amount you were receiving for life. If your beneficiary is your spouse at the time of your …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsCollege of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programState Comptroller DiNapoli Releases State Audits and Examinations
… Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found DOH has made progress in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Shield of David – Compliance With the Reimbursable Cost Manual
… ages of 3 and 5 years. For purposes of this report, these programs are collectively referred to as the SED preschool cost-based programs. Shield also operated two other SED-approved programs: Evaluations and 1:1 Aides. However, payments for …
https://www.osc.ny.gov/state-agencies/audits/2026/06/26/shield-david-compliance-reimbursable-cost-manualArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … Did the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfPersonal Income Tax and Property Tax
… million credits for payment totaling over $1.6 billion . In addition, the Department paid nearly 2.5 million levy year … 19,049 questionable or inappropriate refunds resulting in a savings of $34.9 million and 4,331 credits resulting in a savings of over $1.1 million. In addition, we …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxSafety of Seized Dogs
… for the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a dog must be seized if it: is unlicensed; is an immediate … and is believed to be dangerous. Municipalities that issue dog licenses are required to establish and maintain a shelter …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs