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Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… procedures that clearly define the process for issuing permits allowing property owners to connect to the water … property owners did not always apply for tapping permits. We calculated that the Town lost revenues of $30,550 as the result of not issuing tapping permits and collecting tapping fees. Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … a 23-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $392 million. The County … needs. Key Findings District officials did not ensure that all service and performance reports required by contract were …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mBallston Spa Public Library – Donations and Circulation Desk Cash Receipts (2015M-101)
… 1, 2013 through October 31, 2014. Background The Ballston Spa Public Library is a municipal public library that … in 1893. The Library is located in the Village of Ballston Spa, Saratoga County, and is governed by a five-member Board … Ballston Spa Public Library Donations and Circulation Desk Cash …
https://www.osc.ny.gov/local-government/audits/library/2015/08/21/ballston-spa-public-library-donations-and-circulation-desk-cash-receipts-2015mTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of … was to review the Towns internal controls over salaries and benefits and over the billing and collection of ambulance …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the Office … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… review the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is … budgets, having relied on nonrecurring revenues, debt and interfund transfers to balance budgets and meet normal …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through … not developed policies and procedures for cash receipt and disbursement duties, and the Clerk-Treasurer’s duties are not … and procedures to provide guidance on cash receipt and disbursement practices, including segregating incompatible …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… [ read complete report - pdf ] Audit Objective Determine whether the Board of … did not properly monitor projects to determine whether project goals were being met. Officials did not ensure that … The Board and officials did not ensure that CIDA’s annual report was accurate before submitting it to State …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close to reaching their Constitutional … amount of real property tax a local government can raise in a single year. In 2012, only seven municipalities had used 80 percent or … The number of cities counties and villages in New York that are close to reaching their Constitutional …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsDiNapoli: Former Vernon Center Fire Department Treasurer Sentenced to Prison for Theft of Over $300,000
… Jonnell Rose, the former Treasurer of the Vernon Center Fire Department, was sentenced to serve … grand larceny in the second degree, in August. “Instead of serving his department, Jonnell Rose chose to serve … DiNapoli said. “This crime was a serious betrayal of the public’s trust and I thank District Attorney Carville …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-former-vernon-center-fire-department-treasurer-sentenced-prison-theft-over-300000Opinion 91-56
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of public authorities, encompasses only outstanding notes or bonds or whether it also includes accounts payable and contractual … of public authorities encompasses only outstanding notes or bonds or whether it also includes accounts payable and …
https://www.osc.ny.gov/legal-opinions/opinion-91-56DiNapoli: Binghamton Woman Charged With Stealing Deceased Father-in-Law's Pension Payments
… clothing, make other online purchases, and pay her mortgage. A total of 19 monthly electronic deposits were made …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-binghamton-woman-charged-stealing-deceased-father-laws-pension-paymentsXI.6.B Quick Contracting – Construction – XI. Procurement and Contract Management
… participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program for construction contracts, the … boilerplate must have been approved by the Comptroller. Quick Contracting transactions can generally be processed by … three business days or less. Guidance on requirements for Quick Contracting for non-construction contracts is provided …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6b-quick-contracting-constructionDiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement
… Thomas P. DiNapoli, Cortland County District Attorney Patrick Perfetti and the New York State Police today … Thomas P DiNapoli Cortland County District Attorney Patrick Perfetti and the New York State Police today …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlementState Agencies Bulletin No. 1995.1
… 2 007610 8341520 Senr Occupl Ther 005815 5901300 Senr Oper Rm Techn 005619 5503300 Senr Physical Ther 005783 5700300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19951-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995.2
… 2 007610 8341520 Senr Occupl Ther 005815 5901300 Senr Oper Rm Techn 005619 5503300 Senr Physical Ther 005783 5700300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19952-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1995.3
… 2 007610 8341520 Senr Occupl Ther 005815 5901300 Senr Oper Rm Techn 005619 5503300 Senr Physical Ther 005783 5700300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19953-pilot-program-establishing-temporary-overtime-rate-employees-certainDespite Progress, Pay Gap for Women Persists
… higher ($45,700). (See Figure 5.) Median earnings for Asian men were on par with Asian women ($60,000). Within other racial and ethnic groups, …
https://www.osc.ny.gov/reports/despite-progress-pay-gap-women-persistsInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New … this week asked the Securities and Exchange Commission SEC to reject ExxonMobils plan to block a shareholder proposal …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-change