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DiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… sale, the bonds were awarded to J.P. Morgan Securities LLC and Morgan Stanley & Co. LLC. Specifically, the sales were for $211.4 million of bonds maturing in 2020 …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… with Company officials the deficiencies related to the bar cash receipts. According to Company officials, the bar committee chairman produced $10,505 in cash at the … officials told us that over the last several years, the bar committee chairman was able to divert cash from the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Rockland County – Budget Review (B22-6-9)
… New York Office of the State Comptroller Rockland County Budget Review …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Town of Cherry Valley – Budget Review (B25-4-7)
… the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included more … need to include additional revenues or financing sources in its budget accordingly. Although all other significant … an estimate for Health Center appropriations of $495,000 in the general fund. Our projection of Health Center …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7SUNY Bulletin No. SU-251
… code 404 and the elimination of TDA deduction codes 408 and 415 as part of the Multi-Vendor Coordinator (MVC) … Narrative Description 404 Supplemental Ret Annuity Prog 408 SUNY TDA Fidelity 415 SUNY Tax Deferred Annuity … run a program to automatically end date deduction codes 408 and 415 for all employees regardless of job status. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-251-modification-state-university-new-york-suny-tax-deferredState Agencies Bulletin No. 1078
… Compensation Plan. Affected Employees Employees enrolled in the NYS Deferred Compensation Plan Effective Date(s) … at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate after tax (Roth) contribution … As a result, the “Current” and “YTD” fields will be blank in either the “Before Tax Deductions” or “After Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsComptroller DiNapoli Releases Municipal Audits
… eligibility and/or were incorrectly granted. One property owner did not meet the eligibility requirements to receive agricultural building exemptions and incorrectly received $15,231 in tax … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from $1.2 …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 2000-16
… association is established pursuant to a special act of the State Legislature, and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St … Association of New York City v Higgins , 83 NY2d 156, 608 NYS2d 930 [rent stabilization]; Slattery v City of New …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli announced the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with … that Hamilton misappropriated more than $8,000 in fire company funds by allegedly taking “advance” payments on …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mSaranac Central School District – Payroll (2015M-298)
… clerk. The Superintendent, or in his absence the Business Administrator, should compare payroll registers to payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298Rochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, … Rochester City School District Payroll and Procurement 2016M435 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Putnam County – Court and Trust Funds (2024-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as … by court order. Pursuant to New York State Finance Law, county treasurers are required to submit a report on an …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… School District (District) officials secured user account access to the network and financial application and developed an information … created security concerns due to lack of monitoring of all accounts on both tools. Ninety-one percent, or 3,395, of the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from … Treasurer submitted budget-to-actual reports to the Board on a quarterly basis. The Board has not developed any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mOpinion 91-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the secretarytreasurer of a fire district would have a conflict of interest if he or she were to purchase bonds to be issued by the district …
https://www.osc.ny.gov/legal-opinions/opinion-91-8DiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… clerk fees including dog licenses, marriage licenses, building permits and a death certificate, but deposited only … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… School District provides education to children residing in eight towns in Cortland County, five towns in Chenango County and one … appropriate reserves. Develop more realistic budgets based on prior year’s actual results and anticipated operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Town of Florida – Town Clerk Operations (2012M-215)
… of our audit was to assess internal controls over Town Clerk operations for the period January 1, 2011, to June 30, … from 2010 through 2012. We also identified that the Clerk transferred money between accounts under her control to cover up these shortfalls. During our audit, the Clerk expressed that she had concerns that a family member …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215