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DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… governments are three or more years delinquent in meeting one or more annual financial reporting requirements. “While … necessary to calculate the tax levy limit. Five towns and one village have failed to file their Property Tax Cap reports for three or more years. Of these, one town and one village were also delinquent in one of the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… policy that prohibits distribution or signing of blank checks. Properly audit all claims before authorizing …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39DiNapoli Announces Fiscal Stress Scores
… However, those designated as stressed are less likely to have the flexibility to adapt to fiscal challenges long … New York City seeing only slight losses for 2020 overall compared with 2019, and collections in some counties even … Stress Monitoring System Municipalities: Fiscal Year 2020 Results Track state and local government spending at Open …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresOpinion 89-42
… Section 357.21 of the regulations contains provisions for registration of securities and provides, that, except in the … Further, the regulations expressly authorize registration of a security "in the name of a county, city, … include, along with other information, the exact form of registration in which the security is held, the Treasury …
https://www.osc.ny.gov/legal-opinions/opinion-89-42Debt Issuance Approval Request Form
All information requested on this form shall be submitted at least 5 business days but no later than one business day prior to the pricing via email.
https://www.osc.ny.gov/files/debt/excel/debt-approval-form.xlsxDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfOpinion 91-30
… a prohibited conflict of interest if the town purchases materials in excess of $100 under the State or county … a prohibited conflict of interest if the town purchases materials in excess of $100 under the State or county … subdivisions, without competitive bidding, to purchase materials, equipment and supplies under State contracts …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Town of Worcester – Claims Audit (2022M-145)
… competitive bidding requirements or the Town’s procurement policy. 11 claims totaling $4,009 did not have appropriate support, such as an itemized receipt or invoice. 23 claims had sales tax totaling $243. … with statutory requirements and the Town’s procurement policy before approving payment. Ensure that Town personnel …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… 1, 2014 through April 30, 2016. Background The Norwood-Norfolk Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. Lawrence County. The District, which operates one school … million. Key Findings District officials contracted with St. Lawrence-Lewis BOCES through a cooperative service …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Minetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… that each claim be properly supported by a detailed invoice, receipt or other documentation to prior to payments. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andNew Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… rate of all families and four times the rate of married couples. Black, Native Hawaiian and Other Pacific Islander … 12.8% 12.3% Source: U.S. Census Bureau, ACS, Table C17025 Real-World Implications of Poverty Fundamentally, poverty is … 44 Such nuances are important for improving the real-world validity of poverty estimates. In November 2022, …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeComptroller DiNapoli and A.G. Schneiderman Announce Indictment of NYC Councilman Ruben Wills In Public Corruption Scheme
… the Councilman’s own pockets. Wills is accused of stealing from two government agencies: the New York City Campaign … Council seat he now holds, Wills received matching funds from the CFB. Rather than spending the funds on legitimate … Jelani Mills, redirect the money from Micro Targeting to NY 4 Life, a non-profit corporation Wills controlled, while …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-indictment-nyc-councilman-ruben-wills-publicPersonal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate action. Key Findings … as summarized in the following table: Refunds Reason for Stopping Refunds Number Dollars Taxpayer claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… report - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners … Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… students because it did not obtain prescriptions, parental consent was not obtained or service providers did … for the claims reimbursement process are met, including parental consents, prescriptions and service encounter …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mTown of Otselic – Selected Financial Operations (2012M-220)
… our audit was to review the Board’s oversight of selected financial activities for the period January 1, 2011, through … responsibilities. Nearly every aspect of the Town’s financial operations – including maintaining accounting … Key Recommendations Prepare complete and accurate financial records and reports. Ensure that a complete list of …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Opinion 88-24
… program. These costs include gasoline, electricity, the cost of use of a tractor and compensation for the spouse's … granting to the town the right to use the pond. Article 18 of the General Municipal Law, (§§800 et seq .) contains … or duties and none of the exceptions contained in Article 18, including section 802, are applicable (General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Addiction Support Services During Emergencies (Follow-Up)
… over 1,700 substance use disorder and problem gambling treatment and prevention programs (Programs) across the … to each Program type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as … them to maintain waiting lists for clients awaiting treatment. Additionally, certain providers, including …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followApalachin Fire District – Oversight of Financial Operations (2013M-25)
… 2013. Background The Apalachin Fire District is a district corporation of the State, distinct and separate from the Town … financial reports to the Board and has filed the required annual financial report with the Office of State Comptroller. The Board does …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Town of Baldwin – Claims Auditing (2023M-113)
… with the Town’s procurement policy when purchasing propane. Key Recommendations Comply with Board policies …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-baldwin-claims-auditing-2023m-113