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School of Professional Studies – Procurement Card and Travel Card Purchases
… on travel assignments as well as to pay for the office’s holiday parties. The Travel Card was also inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesOpinion 88-7
… pay debt service. It should be noted, however, that in the case of counties, cities other than the City of New York, …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Edmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
… whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and … File the delinquent AFRs with our Office within 60 days of the close of the fiscal year. District officials generally agreed with … Determine whether the Edmeston Fire District District Board of Fire Commissioners Board properly audited claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/edmeston-fire-district-claims-auditing-and-annual-financial-reporting-2024mVillage of Holley – Transparency of Fiscal Activities (S9-24-12)
… CFOs’ records and the Village’s fiscal activities. As a result, taxpayers and interested parties could not assess the … the Office of the State Comptroller OSC and reported the result …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12DiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… County District Attorney’s Office, we take this type of fraud seriously and we look forward to prosecuting these … the New York State Comptroller’s Office for leading this investigation and identifying this egregious abuse of our … Whitman-Devoe. She is scheduled to return to court on June 18. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherComptroller DiNapoli Releases Municipal Audits
… office completed audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal … fundraiser savings account without board approval. Columbia County – Court and Trust Funds (2014M-353) The … his office completed audits of the Allegany Engine Company Columbia County and the Town of Tuxedo …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Opinion 92-40
… FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County (imposition of fees) -- Fees (authority to impose fees to produce revenue for general purposes) COUNTY LAW, §226-b: A county may establish rates or fees for the use of a county landfill pursuant to County Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Opinion 2008-5
… village and a town on behalf of a fire protection district for the services of a village fire company: (1) there is no … the fire protection district; (3) the contract may provide for the town receiving fire protection to directly remit to … contract may provide, as a negotiated term or condition, for the setting aside of monies paid to the fire company to …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Enterprise Charter School - Procurement (2019M-06)
… Key Recommendations Comply with the policy to secure quotes or requests for proposals when required, review all quotes received and publically advertise to meet procurement …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… of the Executive Budget for State Fiscal Year (SFY) 2021-22, as amended by the Governor. However, risks remain … of $1.6 billion in SFY 2020-21 and $676 million in SFY 2021-22. DOB plans to use this to prepay debt service … by the end of SFY 2021-22, down by 36 percent since March 2020, and the lowest year-end balance since SFY …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerDiNapoli Releases Annual IDA Report
… by IDAs for their communities,” DiNapoli said. “IDAs can play an important role in helping local economies and …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportTown of Hamden – Financial Condition (2013M-86)
… 1, 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which … Town of Hamden Financial Condition 2013M86 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Opinion 95-25
… of its State constitutional tax limit. September 20, 1995 Patricia Lamb McCarthy Deputy Comptroller 1 Section 71 …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Urban Choice Charter School - Credit Card Expenditures (2019M-192)
… Audit Objective Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. Forty percent of credit card purchases were not adequately supported. As a …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192Dutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices … two cities, and covers approximately 802 square miles. As of November 2013, the County had approximately 1,800 …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdf