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City of Long Beach – Budget Review (B7-14-12)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Long Beach, located in Nassau County, has been authorized to issue debt totaling $12,000,000 to liquidate the … and sewer funds includes increased revenues to be raised from an increase in water rates that has not yet been …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12County of Putnam – Recreation and Golf Course Collections (2024M-50)
… Key Recommendations Adopt a written collections policy to help ensure adequate controls are in place and documentation is consistently maintained to support collections. Require adequate reconciliations from the vendors’ point of sale (POS) system reports and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Controls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … filed late. The Department does not have procedures in place to verify data in the quarterly reports submitted by … Taxation and Finance: Controls Over the Collection of the Public Safety Communications Surcharge (2016-S-84 ) … The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… and separate from the Town of Jefferson and located in Schoharie County. The Board of Fire Commissioners consists … The Board also has not ensured that procedures are in place for financial recording and reporting. We found that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mInternal Control System Components
… Control Act requiring each State agency to institute a comprehensive system of internal control over its … audits of internal control, and issuing the Standards for Internal Control in New York State Government … a complete internal control review program, the Department does not have appropriate assurance that unit managers are …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsAdministration and Collection of Real Estate Transfer Taxes (2017-S-88)
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88.pdfAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfDiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… YORK - New York State Comptroller Thomas P. DiNapoli and Attorney General Letitia James today announced that former New York City Council … guilty to Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor, in the Supreme …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeDiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, … $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. … to 11.0 percent a decade earlier. As of 2016, nearly 2,400 inmates, 4.6 percent of the total, were 60 or older. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemExecutive Director of Baychester Youth Council Indicted for Stealing More Than $100,000 From Federal Grant
… allegedly took public money intended to give children a safe and nurturing place to go after school and spent it on … After my office found her theft, we worked closely with Bronx County District Attorney Darcel D. Clark and her … then explained the figures also showed winnings she bet. Russell also told investigators that she could "make …
https://www.osc.ny.gov/press/releases/2016/07/executive-director-baychester-youth-council-indicted-stealing-more-100000-federal-grantTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… charter schools (collectively referred to as schools in this report) used their financial resources to develop, … the safety plan annually by September 1 after holding a 30-day public comment period and a public hearing. The Chief … plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … County) District officials did not submit claims for all Medicaid-eligible services provided to students and did … services totaling $46,338. Had the district claimed all eligible services, it would have realized revenues …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Former West Hurley Fire District Chief and Chairman Plead Guilty in Corruption Probe
… $30,000 since 2012. Specifically, Gutierrez was accused of using the fire district water tanker to fill ponds, mix … Woodstock Landscaping & Excavating, was initially accused of defrauding the district of $20,755 by laundering payments through a relative, who had …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-former-west-hurley-fire-district-chief-and-chairman-plead-guilty-corruption-probeXVI.3.F Public Benefit Corporations – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: The following is a discussion of each public benefit corporation, public authority, not-for-profit corporation and … to local non-profit development corporations which finance business and industrial projects. The Board of Directors is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3f-public-benefit-corporationsDiNapoli Op-Ed in Newsday Urges Public Campaign Financing Commission to Keep Fusion Voting and Open Up Political Process
… York. Fusion voting is a mechanism by which third parties have the option to cross-endorse major-party candidates. It … funds and limits spending. This provides citizens, who do not have access to established political fundraising … our state finally opens up the political process. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-op-ed-newsday-urges-public-campaign-financing-commission-keep-fusion-voting-and-openFinancial Condition and Selected Expenses
… Purpose To assess the New York Racing Association, Inc.’s financial … Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major thoroughbred … generated cumulative operating losses of $109.3 million from 2010 through 2014 (or an average annual loss of about …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli Finds Slow Property Tax Growth for Local Governments
… is slow and the pressure remains on local governments to do more with less.” Local government revenues increased by …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police today announced that the former court clerk …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionDiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father
… District Attorney Anne T. Donnelly announced the son of a Long Island state pensioner pleaded guilty today to … hard knowing that the benefits they earn will ease their retirement. This defendant, motivated by his own greed, tried … into the account from 2019 to 2022. Gaines Jr. was not an account holder on his father’s checking account and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-father