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Town of Hancock – Justice Court Operations (2021M-6)
Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… for grand larceny in the third degree, falsifying business records in the first degree and official misconduct. The case … did not regularly review and approve the clerk’s time records; therefore, she received overtime pay totaling …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Opinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … award program for volunteer ambulance workers and the State Employees' Retirement System. You ask whether a person … award program for volunteer ambulance workers and the State Employees' Retirement System. Article 11-AA of the …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Raquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… accompanied by bank statements or bank reconciliations. Records were incomplete because deposits were not recorded in … filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… Apalachin Fire District is a district corporation of the State, distinct and separate from the Town of Apalachin and … the required annual financial report with the Office of State Comptroller. The Board does authorize each claim for … auditor to perform an annual audit of the Treasurer’s records. Key Recommendation There are no recommendations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Tier Status – New Career Plan
… their retirement plan election. There is no Tier 4 in the New York State and Local Police and Fire Retirement System. … New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusDivision of Housing and Community Renewal Bulletin No. DH-120
… which implemented the 2021-2023 Agreement between the State of New York and the District Council 37 (DC 37), provides for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-120-april-2021-and-april-2022-district-council-37-dc-37Akron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… State Comptroller Thomas P. DiNapoli and U.S. Attorney James … off his credit card debt and making loan payments," said State Comptroller DiNapoli. "Thanks to my investigators and … (OIG), is pleased by the assistance of the New York State Comptroller’s Office’s with the joint investigation to …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesDiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), sent letters to … million in State of Israel Bonds since the Oct. 7 attack. New York State Common Retirement Fund The New York State … Comptroller DiNapoli trustee of the New York State Common Retirement Fund Fund sent letters to 50 …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax … to the businesses when the businesses do not meet their employment goals. The Agency provided benefits to a property …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … but unneeded, accounts with assigned badges in the system. New York Mills Union Free School District – Building Access …
https://www.osc.ny.gov/press/releases/2026/08/state-comptroller-dinapoli-releases-municipal-auditsInvestors Reach Settlement with Wynn Resorts
… abusive behavior have reached a settlement agreement, New York State Comptroller Thomas P. DiNapoli announced today. “We …
https://www.osc.ny.gov/press/releases/2019/11/investors-reach-settlement-wynn-resortsSelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State's agencies spend between $100 million and $150 million …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expensesPayroll Bulletins
… All State Agencies City University of New York Housing and … Improvement Project State Police State University of New York Transportation Unified Court System …
https://www.osc.ny.gov/state-agencies/payroll-bulletinsComptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Sunshine Development School (“SDS”), for overcharging the State of New York for services rendered by SDS and for failing to pay …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Approval by the Office of the State Comptroller (OSC) of revenue contracts, including barter agreements, requires that the contracting State agency demonstrate a reasonable process has been … involving the expenditure of funds, the contracting State agency should maintain a procurement record documenting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsMiddletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Fire District is a district corporation of the State, distinct and separate from the Town of Hardenburgh in … are not sufficient to ensure that the Treasurer properly records and reports cash disbursements and receipts. Not all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mTown of Dayton – Audit Follow-Up (2019M-189-F)
… in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020. … did not maintain complete and accurate financial records and reports. The audit included seven recommendations to help improve the quality of financial records and reports. Background The Town is located in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fVillage of Warsaw – Justice Court Operations (2021M-214)
… remitted fines and fees, they did not maintain accurate records and reports. The Justices and/or Court officials: Did … or outstanding bail reports . Without accurate bail records, the Justices cannot ensure that all pending bails … and sufficient. Key Recommendations Maintain accurate records and reports. Retain original bank statements and …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-warsaw-justice-court-operations-2021m-214Village of Lyons Falls - Board Oversight (2018M-174)
… passwords accessing the computerized central accounting records and the water and sewer program. The Board did not annually audit the Treasurer’s books and records. Key Recommendations Segregate the Clerk’s and … perform their job duties. Annually audit the Treasurer’s records. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/12/28/village-lyons-falls-board-oversight-2018m-174