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Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… reports and the effectiveness of internal controls over bank checks and transfers. Key Findings Officials did … Pine Plains Central School District Internal Controls Over Select Financial Activities 2018M52 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdfComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… re-locating to its current location in Lynbrook, NY, for defrauding the New York State Medicaid program out of … to pay $1.5 million to New York State as restitution for the money stolen from Medicaid and an additional $1.5 million in financial penalties, for a total of $3 million. "Mr. Goldin sought to enrich …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerOpinion 2005-4
… into an employee benefit accrued liability reserve fund) MUNICIPAL FUNDS -- Unemployment Insurance Reserve Funds … transfer from unemployment insurance reserve fund) GENERAL MUNICIPAL LAW §§6-m, 6-p; EDUCATION LAW §§1804(6)(c), 1951: A … to the permissive referendum requirements of General Municipal Law §6-p for the transfer of monies from an …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… Overview This section defines dates required for various transactions in the Statewide … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for … to determine Obligation Date. In many cases, grant payment dates are determined by the grant program legislation, for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli Statement in Support of Senator Warren's Legislation Creating Greater Climate Risk Disclosure
… would require public companies to report their greenhouse gas emissions; how their businesses are impacted by climate …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-statement-support-senator-warrens-legislation-creating-greater-climate-risk-disclosureDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy increases to … with certain exceptions, including a provision that allows school districts to override the cap with 60% voter approval …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearOpinion 88-9
… board of commissioners of a water district governed by article 13 of the Town Law the authority to purchase real … board of commissioners of a water district governed by article 13 of the Town Law (§§210-216) needs the approval of … purpose authorized by law, subject to the provisions of article 13 of the Town Law. The purchase of real property in …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… complaint, Levy and Kumar aided, abetted and acted in concert with each other in a scheme where Levy approved …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-systemResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… over a 19-year period. In May 2024, she pleaded guilty to one count of first degree corrupting the government (B … report or implement needed remediation to reduce lead exposure in all potable water outlets as required by state … detailed which water outlets they exempted from sampling, how they would be secured against use, and what remedial …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22DiNapoli Announces $15 Million Investment in Northern Ireland
… Common Retirement Fund as investors with Crescent,” said Colin Walsh, Managing Director of Crescent Capital. “This …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandCuddebackville Fire District – Board Oversight (2024M-94)
… adequate oversight of the District’s financial operations and properly audited claims. Key Findings The Board did not … to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The Board did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94DiNapoli and Montgomery County DA Pearson: Former Executive Director of the Fulton-Montgomery County Chamber of Commerce Arrested for Embezzling Over $440K
… New York State Comptroller Thomas P. DiNapoli, Montgomery County District Attorney Christina Pearson, and New York … the former Executive Director of the Fulton-Montgomery County Chamber of Commerce, for allegedly stealing $440,351 … and pay for high priced items including a $57,000 down payment on a pick-up truck. She also spent $220,000 on …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-montgomery-county-da-pearson-former-executive-director-fulton-montgomery-county-chamberTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Cattaraugus County – Court and Trust Funds (2014M-85)
… and contract disputes resulting in a mechanic’s lien, when the whereabouts of any person entitled to an …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingAccounting and Budgeting for Shared Sales Tax Revenues
highlights accounting and budgeting changes for counties who share their own sales tax revenues with other local governments within their boundaries
https://www.osc.ny.gov/files/local-government/publications/pdf/sharedsalestaxrev.pdf