Search

Town of Crown Point - Town Clerk/Tax Collector (2018M-263)

Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes and water and sewer rents.

https://www.osc.ny.gov/files/local-government/audits/pdf/crown-point-2018-263.pdf

DiNapoli: Tax Collector Faked Her Personal Tax Payments

… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified … a misdemeanor, for crimes dating back to 2011. As tax collector, Sheppard is responsible for recording, … led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard who admitted she falsified …

https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-payments

Opinion 89-54

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a capital reserve fund may be established for the construction of a type of improvement provided pursuant to Article 12C of the Town Law …

https://www.osc.ny.gov/legal-opinions/opinion-89-54

State Comptroller DiNapoli Statement on New York City Financial Plan

… "New York City’s November 2021 Financial Plan modification … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York Citys November 2021 Financial Plan modification …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-plan

Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … based on the 2015-16 proposed budget, the village will have exhausted 91 percent of its taxing authority. The …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1

Town of Stratford – Supervisor’s Records (2013M-11)

… of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. … with Town officials, we found that the accounting records were accurately maintained and the financial … State Comptroller (OSC) was supported by the accounting records. We did not find evidence in the 2011 and 2012 Board …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … The Board continued to adopt budgets that included annual real property tax levy increases even though the District had …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Village of Suffern – Budget Review (B8-15-13)

Village of Suffern Budget Review B81513

https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13

Town of Nichols – Town Supervisor's Records and Reports (2022M-185)

… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …

https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185

Cost-Saving Ideas: Establishing an Effective Fleet Management System

… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were … more desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of … total cost of operating the vehicles by reviewing bills of sale, maintenance records and fuel records. Based on this …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-system

Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel

… Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, … initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund …

https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panel

V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance

… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for … The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: … Fund captures a fiscal and accounting entity with a selfbalancing set of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accounting

Comptroller DiNapoli Releases School Audits

… District , Tupper Lake Central School District and the Walton Central School District . “In an era of limited … by 98 percent and cash balances declined by 47 percent. Walton Central School District – Financial Condition … District Tupper Lake Central School District and the Walton Central School District …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits

DiNapoli Offers Proposal to Encourage Better Local Government Budgeting

… for costs incurred for hiring financial advisors to assist in the development of multi-year budget plans. “Long-term … municipalities to take action by offering them assistance in dealing with a potential impediment to these efforts.” … They can then decide what program funding choices to make in advance, avoiding the need for unpredictable tax increases …

https://www.osc.ny.gov/press/releases/2014/04/dinapoli-offers-proposal-encourage-better-local-government-budgeting

Comptroller DiNapoli Statement on Reports Trump Administration Will Withdraw From Paris Agreement

… to proactively addressing climate change and saving our planet shared by world leaders. As trustee of New York … carbon emissions and limit global warming to protect our planet. Investors and businesses, including the energy …

https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-statement-reports-trump-administration-will-withdraw-paris-agreement

Project Tracking Systems and Economic Assistance Program Evaluations

… for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes. Our audit covered … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and …

https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations

State Comptroller DiNapoli Releases State Audits

… Bornhava, a not-for-profit organization located in Buffalo offers a range of preschool special education … 30, 2014, auditors determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool … Income (Follow-up) (2015-F-17) An initial audit issued in August 2013 found that the New York City Department of …

https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-state-audits

Comptroller DiNapoli Releases Municipal Audits

… disbursing payroll checks. Village of Quogue – Justice Court (Suffolk County) The justices did not ensure that court moneys were accounted for. The court did not properly … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …

https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0