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Former Bronx Youth Director Pleads Guilty
… the guilty plea of Earnestine Russell to grand larceny in the third degree for stealing grant money from a … State Comptroller DiNapoli said, "Earnestine Russell took public money intended to give children a safe and nurturing place to go after school, but spent it on personal trips and …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and disbursement functions increases the risk that funds could be misappropriated without detection. Also, … for the years 2009, 2010, 2011 and 2012. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… No. 2 Fire District – Length of Service Award Program (LOSAP) (Schenectady County) The district did not award accurate LOSAP credits because officials did not grant the appropriate …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period April 1, 2011, to May 15, 2012. Background The Union Fire Company #2, Inc. … include authorization for the compensation currently paid to the Financial Secretary, Recording Secretary, Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure … for the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… $65,000 and $53,000, respectively. Key Findings The Board does not provide adequate oversight of the Department’s … Treasurer’s records, they do not do so. The Board does not review any of the bank reconciliations prepared by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overOpinion 91-28
… MUNICIPAL LAW, §94: A village may use profits resulting from operation of a water utility for general village … 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 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… State tax receipts through the first two months of State Fiscal Year (SFY) 2021-22 were $4 billion higher … “The strong tax collections through the first two months of the state fiscal year is good news and gives reason for … year from final returns and extension requests. Year-to-date, consumption and use tax collections were $2.9 billion, …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
Town of Hamlin Financial Oversight and Information Technology 2012M197
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… to September 30, 2012. Background The Village of Herrings is located in the Town of Wilna in Jefferson County, and has … that an annual audit of the Clerk-Treasurer’s records is performed by the Board or by a Village officer, employee …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
New York State Comptroller Thomas P DiNapoli today said that state tax receipts are $32 billion lower than last year as he released the State Cash Report for August
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020DiNapoli: State Tax Revenues Down $3 Billion Through July
… 10.2 percent, below the same period last year, according to the July cash report issued today by State Comptroller … DiNapoli. “The shift of the tax filing deadline from April to July this year added to the revenue uncertainty created by … need during this national emergency.” Other items of note in the report: Personal income tax (PIT) collections totaled …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … $3 million. Key Findings The Board and Town officials have not adopted policies and procedures or long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period … during our audit period. Key Findings The Justices did not segregate the duties of the full-time Court clerk, who … the Court clerks update the DMV records of tickets that have been paid. Perform, or hire an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… Purpose of Audit The purpose of our audit was to review non-payroll cash disbursements and internal … included 10 payments totaling $1,819 that she made to herself for the reimbursement of expenses and nine payments totaling $18,100 that were made to vendors for publicity. The Town made payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Comptroller DiNapoli Releases Municipal Audits
… technology (IT) security policies and procedures. In addition, the board did not enter into a written agreement … (Onondaga County) The clerk received $6,000 in inappropriate health insurance buyout payments for 2017 … or documentation showing receipt of goods or services. In addition, claims totaling $1.3 million were paid without …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School Audits
… cash at fundraisers or during events. Without some form of documentation of the collections, district officials …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… position and steal public money will be held accountable for their wrongdoing,” DiNapoli said. “I thank District Attorney Carnright and the State Police for their partnership on this case and helping to recoup this … the work Comptroller DiNapoli has done and continues to do for the citizens of Ulster County,” District Attorney …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-funds