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Comptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… State Comptroller Thomas P. DiNapoli and Attorney General … $30,000 in public campaign funds and state grant money. The jury found Wills guilty of one count of a scheme … help his community, Ruben Wills betrayed the public trust by stealing tens of thousands for himself – and he'll now pay …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … He lined his pockets with Fire Department and Fire Council money to pay personal expenses, and then lied about it to … but, as he admitted, he proved himself unprincipled by his deceitful actions. For approximately four years, …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000State Comptroller DiNapoli Releases School District Audits
… did not ensure that extra classroom activity (ECA) funds were adequately safeguarded or that the collections …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Annual IDA Report
… of $5.3 billion from the prior year, according to an annual report on IDAs released by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportGlobal Concepts Charter School – Cash Disbursements (2017M-126)
Global Concepts Charter School Cash Disbursements 2017M126
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Child and Dependent Care Credit
… inappropriate credits valued at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditHighland Central School District – Financial Condition (2013M-358)
… fund. The Board has not adopted a formal budget process. Business Administrators employed by the District during our …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358State Comptroller Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … because they were unable to comply with certain grant funding requirements. In addition, project delays and project …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain building space for school operations for the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Opinion 93-17
… MUNICIPAL FUNDS -- Appropriations and Expenditures (need to use appropriation of current funds when bonds may be … would be issued to finance the pre-payment of amounts due the State Employees' Retirement System and the State … of bonds to finance the pre-payment of the contributions due the Retirement Systems at any time prior to the actual …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Opinion 2000-6
… Service Award Program (use of foreign fire insurance taxes to fund) GENERAL MUNICIPAL LAW §§218, 219, 219-a; INSURANCE … 9105: Foreign fire insurance tax monies received pursuant to Insurance Law §§9104 and 9105 may not be used to fund a length of service award program established by a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… State Comptroller Thomas P. DiNapoli announced today that he has appointed Elliott Auerbach as deputy comptroller for … the finances of local governments and school districts. He will manage auditing and budget reviews, training local …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialControls Over Cash Advance Accounts
… appropriations and the cash is transferred from the State Treasury to a local bank account for use by the agency. As of … anticipated future needs. Return excess funds to the State Treasury. Other Related Audits/Reports of Interest Office of Child and Family Services: Controls Over Cash Advance Accounts (2013-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualRainbow Rhymes Learning Center (Follow-Up)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight of management contracts for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mTown of Sidney – Budget Review (B4-13-19)
… are reasonable. The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital … fund is primarily responsible for the $1.9 million payable, the fund only has approximately $536,000 in current …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19XII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction Preparation: To request additional information, clarification, or … or email. Agencies have the following responsibilities to ensure Bureau auditors can successfully contact Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… the Village Board. Total expenses for the 2013-14 fiscal year were approximately $510,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-board