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Western Sullivan Public Library – Library Operations (2015M-156)
… are high, and officials did not perform any comparative cost analysis of operations or segregate cost information by building. The Library’s circulation and number of patrons remain low. Key Recommendations Perform a comparative cost-benefit …
https://www.osc.ny.gov/local-government/audits/library/2015/10/23/western-sullivan-public-library-library-operations-2015m-156Village of Bellport – Claims Processing (2014M-126)
… 30, 2013. Background The Village of Bellport is located in the Town of Brookhaven in Suffolk County, has a population of approximately 2,800 and is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2014/07/11/village-bellport-claims-processing-2014m-126Town of Dickinson – Fiscal Oversight (2014M-337)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2013 through September 30, 2014. Background The Town of Dickinson is located in Franklin County and has a … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingYork Fire Department – Controls Over Financial Activities (2014M-112)
… and reporting of the Department’s financial activity for the period January 1, 2012 through October 30, 2013. … report to the members. The Board did not review or approve bills before they were paid. Key Recommendations Adopt a code of ethics as required by law. Provide annual reports to the membership as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/18/york-fire-department-controls-over-financial-activities-2014mLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… measures to control expenditures. Key Findings The Board shared the Superintendent and Business Administrator … totaling $326,000 over the previous three years. The Board shared sports programs with other districts to ensure their … in-house. Key Recommendations Periodically analyze shared positions and sports programs to ensure they remain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureCatskill Central School District – Financial Management (2017M-134)
… District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has approximately 1,500 students and is governed by an elected nine-member Board of Education. … fund balance totaled $5.5 million as of June 30, 2016 and was 14 percent of 2016-17 budgeted appropriations, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Broome County – Information Technology (2013M-351)
… through August 20, 2013. Background Broome County, located in the Southern Tier of the State, has approximately 200,000 …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/broome-county-information-technology-2013m-351Opinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES … of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into the Supreme Court of …
https://www.osc.ny.gov/legal-opinions/opinion-89-6II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position Statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the State agency must provide a … certification and use an approved boilerplate contract for each transaction submitted under the program. The … in three business days or less. Guidance on requirements for Quick Contracting for non-construction contracts is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionDiNapoli: Rochester Woman Pleads Guilty to Stealing Deceased Mother’s Pension Payments and Pays Full Restitution of Nearly $13,000
… Karen Walsh, a 68-year-old Rochester woman, pleaded guilty to stealing $12,973 in state pension payments sent to her mother, whose death had not been reported to the pension system. As part of the plea, Walsh was ordered … Karen Walsh a 68yearold Rochester woman pleaded guilty to stealing $12973 in state pension payments sent to her …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-rochester-woman-pleads-guilty-stealing-deceased-mothers-pension-payments-and-pays-fullState Comptroller DiNapoli Announces Municipal Audits
… P. DiNapoli today announced the following municipal audits have been issued. Procurement of Electricity and Natural Gas … sheets electronically instead of printing them out only to have paper copies on file in order to save the time and … P DiNapoli today announced the following municipal audits have been issued …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsOpinion 97-10
… not enter into a lease-purchase agreement under which a contractor would build a firehouse on a concrete slab on fire … and the fire district would make annual payments to the contractor during the term of the agreement, with title to … may enter into a lease-purchase agreement under which a contractor would build a structure to be used as a firehouse …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 94-1
… of county to chargeback salaries to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a … back to the sewer district. Article 5-A of the County Law (§250 et seq.) contains provisions governing the …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 2006-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … is required and, in certain instances, the approval of the State Comptroller is required (Town Law §§193, 194, 209-d, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-16
… St Comp Nos. 81-49 and 146, pp 51 and 151, respectively; 1979 Opns St Comp No. 79-627, p 120). We also concluded that … ; Opn Nos. 81-49 and 146, supra ; Opn 79-627, supra ; 1979 Opn St Comp No. 680, p 138). We believe that these …
https://www.osc.ny.gov/legal-opinions/opinion-89-16XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationNew York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… February 18, 2021 Edition Selected Economic Trends More Than 1.7 … However, in 22 counties, including Broome and Monroe, SNAP numbers have decreased. Reasons for such declines are not … to reflect serious financial stress for increasing numbers of households. In both Westchester and the Mid-Island …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6