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DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt
… The Thruway Authority’s indication in late 2013 that a toll and finance task force would be created to identify new … compensation of $100,000 or more. By comparison, less than 8.7 percent of state employees and 14.7 percent of New York … http://www.osc.state.ny.us/reports/pubauth/PA_by_the_numbers_12_2014.pdf …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debtTown of Lindley – Financial Management (2012M-226)
… of our audit was to review the Town’s financial management for the period January 1, 2009, to August 15, 2012. … The Town of Lindley is located in Steuben County and has a population of approximately 1,800. The Town Board … Board accumulated $117,463 in a reserve fund for highway equipment and $18,606 in an unemployment reserve without …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Opinion 97-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Brooktondale Fire District – Purchases and Disbursements (2021M-18)
Determine whether the Brooktondale Fire District (District) Board of Fire Commissioners (Board) ensured purchases and disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/brooktondale-fire-district-2021-18.pdfDiNapoli: Brooklyn is King of NYC Economic Growth
… jobs in Brooklyn rose to 19,910 spurred by an uptick of 2.5 percent. Food manufacturing was the largest part of the manufacturing base, with 5,410 jobs in 2012, followed by apparel manufacturing with … grown by 42 percent, faster wage growth than all other boroughs except Manhattan. However, the average private …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-brooklyn-king-nyc-economic-growthDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… years’ probation after her guilty plea to grand larceny in the third degree in April. Rose also paid $22,000 in restitution toward the $60,288 she stole from the NYS & … years probation after her guilty plea to grand larceny in the third degree in April …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsTown of Owego Fire District – Board Oversight (2013M-26)
… the Board’s oversight of cash disbursements, assets and fuel inventories for the period January 1, 2011, to December … officials could not account for more than 50 percent of fuel delivered to two of the three District fire stations. … the Boards oversight of cash disbursements assets and fuel inventories for the period January 1 2011 to December 13 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Cherry Valley Fire District - Board Oversight (2019M-141)
Determine if the Board properly established reserve funds and equitably billed for fire protection services.
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141.pdfCanastota Central School District - Financial Condition Management (2019M-174)
Determine whether the District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/canastota-2019-174.pdfInstructions for Town and Cities
Instructions for Town and Cities
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions-towns-cities.pdfDownsville Fire District – Procurement and Claims Audit (2022M-130)
… complete report – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Determine whether the Downsville Fire Districts District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… In addition, drivers incorrectly documented or did not document their driver ID numbers 33 times, and incorrectly documented odometer readings or did not document the readings 235 times. This information is needed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringXII.5.I Prompt Payment Interest – XII. Expenditures
… SECTION OVERVIEW AND POLICIES New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly … judgements. for property under eminent domain procedure law. where OSC offsets all or part of the payment due. … to, the fiscal agent or intermediary under Social Services Law § 367-b Small Business Vendors SFL §179-f requires the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… is located in the Town of Pittsford in Monroe County and has a population of approximately 1,400. The Village is … four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… over $163,000 from the New York State and Local Retirement System (NYSLRS) by taking unlawful pension payments and … forged documents to scam the New York state retirement system,” DiNapoli said. “He will now face the consequences of … Safeguarding the New York State and Local Retirement System and maintaining its integrity are priorities for my …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Copiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfOpinion 97-21
… 30 of the General Municipal Law. 1 October 20, 1997 Patricia L. McCarthy Deputy Comptroller 1 We note that …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The audit covered the period January 1, 2015 to … To determine if the Department of Agriculture and Markets adequately oversees the seizure of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogs