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Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… – pdf] Audit Objective Did Delaware County Industrial Development Agency (DCIDA) officials properly monitor … to encourage various types of economic and community development. In return for financial assistance, project … accountable and ensure the economic and community development initiatives effectively and transparently achieve …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… York State Common Retirement Fund is urging investors to vote against a measure to reincorporate eXp World Holdings … flags notifying them of the company’s rape culture.” In 2024, DiNapoli wrote eXp to express concern about legal and … State Common Retirement Fund is one of the largest public pension funds in the United States and has consistently been …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsComptroller DiNapoli and Attorney General James Announce Guilty Plea of Mount Vernon Mayor Richard Thomas
… the integrity of public office, and bring bad actors to justice at every level of government throughout New York.” … of Supervising Investigator Sylvia Rivera and Deputy Chief Investigator John McManus. The Attorney General’s Investigations Division is led by Acting Chief Investigator John Reidy. Assisting in the investigation …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-and-attorney-general-james-announce-guilty-plea-mount-vernon-mayor-richardDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… Department and the State Police for their partnership in holding accountable those who think they can swindle the … After retiring from the Westchester Police Department in 2005, Sciacca was hired as an instructor at Ulster County … Sciacca was not allowed to earn more than $30,000 annually in other public employment while continuing to receive his …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … extent of the work performed or the results of the audit. In addition, as shown in Figure 1, the Supervisor did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Village of Weedsport – Financial Management (2025M-76)
… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Comptroller DiNapoli Releases Municipal & School Audits
… not determine whether all ECA funds were properly used. Ticonderoga Joint Town/Village Fire District – Board …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsDetermining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. The most common equitable distribution formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . This …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… Did the Town of Lewis Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Examination of Pitts Management Associates, Inc. Travel Expenses
… were incurred for business purposes and were reasonable in price. Background Under its contracts with SUNY Downstate … It also limited the expenses to the guidelines outlined in the PMA Staff and Subcontract Associate Employees Handbook … was extended, the language limiting expenses as outlined in the PMA Handbook were eliminated. Instead, expenses were …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate … online banking controls can be found in the Office of the State Comptroller’s publication entitled Local Government …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingTown of Guilderland – Information Technology (2025M-61)
… or establish adequate controls to safeguard IT systems. In addition, the Board did not adopt an IT contingency plan … lose important data and suffer a serious interruption in operations. The Town’s technology use policy (IT Policy) … personal health and other miscellaneous personal use. In addition, one user conducted personal business activities …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61State Comptroller DiNapoli Releases Municipal Audits
… Citizens Hose Company did not have adequate controls in place to ensure that company funds were safeguarded. The … cash receipts and disbursements, and paying company bills. In addition, the treasurer misappropriated more than $20,000 … adequate controls to safeguard information contained in the network and financial system. Personal internet use …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the supervisor or New York State Agriculture and Markets. In addition, the board did not conduct or cause an annual … 2019 general ledger had several accounts misclassified. In addition the annual financial reports and tax cap forms … found that the revenue and expenditure projections in the tentative budget are reasonable. The town’s 2021 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 815
… Employees Employees working full-time or part-time in an annual salaried position who are designated: Management … cumulative value of all Cash Merit Award payments earned in the eligibility period and paid in Fiscal Year 2008-09 may not exceed 5% of the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… budgets within a single Business Unit. Each budget entry in the Budget Transfer Component must have a zero net … multi-fund appropriation is an appropriation that appears in bill copy where more than one 5 digit fund code would … of appropriation authority between appropriations in different funds or accounts (e.g. between Aid to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitUnified Court System Bulletin No. UCS-198
… and Justices of the Unified Court System are to be paid in 26 biweekly installments. For this reason, judges are paid … judges are not eligible to receive the final paycheck in that year. Paychecks for Administration Pay Period 20C … be dated 12/31/13 since 01/01/14 is a holiday resulting in 27 paychecks for calendar year 2013. Since judges will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-198-impact-27-pay-periods-calendar-year-2013-judges-and-justicesState Agencies Bulletin No. 1276
… insurance deductions (life, auto, home, etc.), each vendor will determine the catch-up methodology which may … or a direct bill to the employee. The OGS parking fee deduction, (code 427) will either be direct billed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1276-impact-27-pay-periods-calendar-year-2013-nys-legislative-membersVillage of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… the billing errors totaling $293,405 for demand customers. In addition, we reviewed select billings associated with 14 … by a total of $86 because they used the winter rates in October 2023 and October 2024 instead of the approved … separate cash drawers and user accounts could result in recording errors or misappropriations of cash without …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Town of Union – Transparency of Fiscal Activities (S9-25-40)
… for the general fund and highway fund appropriations in fiscal year 2024 and provided essential services to the … audit of the Town’s financial records for fiscal year 2024.In addition, the Comptroller did not prepare and file the … and checking bank accounts, due to numerous misstatements in the general ledger, hindering the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40