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State Comptroller DiNapoli Releases Municipal & School Audits
… fees and $2,000 of security deposits for facility rentals in accordance with statutory requirements. In addition, the accounting functions performed by staff were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… charge, resulting in a loss of collectible town revenues. Pembroke Central School District – Investment Program … investments or formally solicit interest rate quotes. Pembroke Central School District – Extra-Classroom Activity … requirements during the audit period totaling $314,619; 10 purchases totaling $57,898 which were subject to the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the … company's three checking accounts (general, bell jar and bingo). Due to the inadequate records, the treasurer was …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… [read complete report – pdf] Audit Objective Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial … Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide oversight to help …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… receipts are recorded through the Accounts Receivable (AR) module in the Statewide Financial System (SFS) after a … types of cash receipts should be recorded in the SFS as an AR Deposit in the AR module: Agency operations – receipts … Legislation that creates a specific fund and SFL §4(6) regarding the authorization to deposit revenue to specific …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewComptroller DiNapoli Releases School Audits
… fund balance to exceed the statutory limit. As of June 30, 2015, unrestricted fund balance totaled $3.8 million and … realized in its special education summer school and adult education programs. However, BOCES officials did not … also accumulated and retained operating surpluses from adult education programs in 2013-14 ($1.2 million) and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-1Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… [read complete report – pdf] Audit Objective Did Cicero Volunteer Fire … compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mOpinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … where the defendant in a criminal action is convicted of a lesser included or different offense than the offense … is required to refund the fee prescribed in section 99m of the General Municipal Law where the defendant in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-31State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… A forensic examination and investigation of former Ulster County Commissioner of Finance Burton Gulnick Jr. … “Despite this, we have made several recommendations to Ulster County officials to strengthen financial practices and … his County position to steal from taxpayers," said Ulster County Executive Jen Metzger. "It comes as a great …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… Eric T. Schneiderman today announced the guilty pleas of William Rapfogel, former executive director and chief executive officer of the Metropolitan Council on Jewish Poverty (Met Council), … and David Cohen, also a former executive director of the council. Rapfogel and Cohen both face prison time …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingOpinion 2006-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … July 11, 1996, regarding A. 9040; see also Budget Report on S. 6278 of 1996). There is nothing in the legislative …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Selected Aspects of Collection of Bridge and Tunnel Tolls and Fees
… Purpose To determine whether the Triborough Bridge and Tunnel Authority (TBTA) has taken action to … by TBTA related to cashless tolling at the Henry Hudson Bridge (HHB). The audit covers the period November 1, 2012 … vehicles per year and carries more traffic than any other bridge or tunnel authority in the nation. Toll revenues from …
https://www.osc.ny.gov/state-agencies/audits/2017/11/14/selected-aspects-collection-bridge-and-tunnel-tolls-and-feesIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
… interest liabilities will be calculated from the SFS and bank records. Agencies which “cash manage” their own grant … interest liabilities will be calculated from the SFS and bank records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationDiNapoli Releases Municipal Audits
… disbursed these funds in a timely manner. Town of Java – Water Accountability (Wyoming County) Town officials do not have written procedures for reconciling the water … if the unaccounted-for water was due to malfunctioning meters. If the unaccounted-for water is due to leaks rather …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsDivorce – State University Police Plan
… name your ex-spouse as a beneficiary of any pre-retirement death benefit payable; You may be required to elect a retirement … should be divided. However, it does not allow for a distribution of your pension until you actually retire, die …
https://www.osc.ny.gov/retirement/publications/1823/divorceFormer Bronx Youth Director Pleads Guilty
… New York State Comptroller Thomas P. DiNapoli and Bronx District Attorney Darcel D. Clark today announced the … pay back $61,098. According to the investigation by the Bronx District Attorney's Office and the State Comptroller's … a home theater. Ultimately, the grant was revoked. The Bronx DA's Office and the Comptroller’s office found that …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , Oneida , Rockland , … DiNapoli today announced his office completed audits of the Halcottsville Fire Department Town of Rush Willsboro …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-28
… for municipal purposes or for the payment of refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 means that operating revenues in … moneys may be transferred from the water fund pursuant to that statute and used for any lawful village purpose (see …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Niskayuna No. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits