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City of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 … The purpose of our review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8DiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… Steuben County Court Monday to stealing $36,000 in dog license and building permit fees after an audit and … Steuben County Court Monday to stealing $36000 in dog license and building permit fees after an audit and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… these classes in-house, district officials have ensured tax dollars are being spent in a prudent and economical …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… over the past three years, and as a result, the District's tax levies were higher than necessary. District officials …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDepartment of Transportation Bulletin No. DOT-16
… Earnings End Date: Same as Begin Date Earn Code: COB Amount: Applicable Amount Payroll Register and Employee Paycheck The Earn Code COB and the amount will be displayed on the payroll register. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-18
… Earnings End Date: Same as Begin Date Earn Code: COB Amount: Applicable Amount Payroll Register and Employee's Paycheck The Earn Code COB and the amount will be displayed on the payroll register. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-18-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-14
… for processing payments. Affected Employees CSEA employees in the Operational Services Unit (Bargaining Unit 03) in the … paid at this time. Agency Processing Information Payments are to be processed on the Time Entry page as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenanceCity of Glen Cove – Budget Review (B7-14-16)
… City continues to finance operating expenditures, such as tax certiorari judgments and termination payments, with debt …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Baldwinsville Central School District – Financial Management (2016M-65)
… each reserve fund’s assets will be used, replenished and discontinued in accordance with legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Examination of Outstanding Premiums
… participate in SWOP as a means to recover outstanding premium. Key Findings NYSIF may have been able to recover up …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsVillage of Sinclairville – Water Operations (2014M-362)
… water was due to other municipal use (e.g., flushing water lines). The Board has not established policies … water consumption for municipal usage, such as for hydrant flushing and firefighting. Develop and adopt policies for the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Town of Schaghticoke – Budgeting (2013M-239)
… they appropriated unexpended surplus funds to keep the tax levy and user rates stable. However, this practice …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… whether the Caledonia Joint Fire District (District) Board of Fire Commissioners (Board) and District officials properly … whether the Caledonia Joint Fire District District Board of Fire Commissioners Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … School District at Delhi District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mCity of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Agency’s (IDA’s) progress, as of September 2024, in implementing our recommendations in the audit report City of Poughkeepsie Industrial … – Project Approval and Monitoring (2021M-168), released in July 2022. The audit determined that the IDA’s Board did … Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 90-47
… town attorney or an attorney retained by the town board. Section (2)(a) of the local law provides as follows: Upon … in any state or federal court arising out of any alleged act or omission which occurred or is alleged in the complaint … St Comp No. 90-25, p 58; 1983 Opns St Comp No. 83-208, p 270; 1979 Opns St Comp No. 79-770, p 166). Thus, the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Town Clerk Pleads Guilty in Brazen Public Theft
New York State Comptroller Thomas P DiNapoli announced the guilty plea of former Bennington Town Clerk Tina Metz in a string of thefts that intensified even after DiNapolis office uncovered her criminal behavior
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-town-clerk-pleads-guilty-brazen-public-theftDiNapoli Estimates LIRR Strike Could Cause Up to $50 Million in Economic Loss Daily
… Long Island Rail Road (LIRR) strike could cause up to $50 million in lost economic activity each day. “A LIRR strike … Long Island Rail Road LIRR strike could cause up to $50 million in lost economic activity each day …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-estimates-lirr-strike-could-cause-50-million-economic-loss-dailyFranklin County – Fiscal Stress (2013M-252)
… the period January 1, 2009, to June 30, 2013. Background Franklin County is located in northeastern New York State and … Franklin County Fiscal Stress 2013M252 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252