Search
Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a … taxpayers. Most of the unremitted funds or $84,757 should have been returned to taxpayers who overpaid their taxes; …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Sherman Central School District – Claims Audit (2024M-92)
… (77 percent) totaling approximately $1,325,105 should not have been approved for payment because the claims lacked … totaling more than $1.3 million were paid that did not have documentation to support that claims complied with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Miller Place Fire District – Credit Cards (2024M-58)
… of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the … District officials generally agreed with our findings and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Purpose of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … provides fire protection services to Town residents and mutual aid to surrounding areas. Disbursements during 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Amani Public Charter School , Holland Central School District , … money is being spent appropriately and effectively.” Amani Public Charter School – Payroll and Timekeeping (Westchester … today announced his office completed audits of the Amani Public Charter School Holland Central School District Mount …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsCounty of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… is an independent public benefit corporation established in 1971. The Agency is governed by a seven-member board … billed and collected by taxing jurisdictions for payments-in-lieu-of-taxes. Agency officials did not comply with the … projects. The Agency did not have an effective process in place to monitor and evaluate agreed-upon job …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectOpinion 97-15
… of county lighting district) COUNTY LAW, §250; MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a … specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]). … intent to pre-empt need not be express, but may be implied from a declaration of State policy by the Legislature or from …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango Valley Central School District , Fabius-Pompey Central School District , … P DiNapoli announced completed audits of the Beacon City School District Brookfield Central School District CSD …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Area #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … government or school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingPublic Welfare – 2023 Financial Condition Report
… monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, … the federal government, while SNA is largely funded by the State and the counties and comprises 74 percent of public … percent) from the prior year. FA expenditures in New York State increased by $67.4 million (12.3 percent) from the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… She was arraigned today before Columbia County Court Judge Jonathan D. Nichols and is due back in court on July 24, …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Hicksville Union Free School … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… fund by the end of 2024. The board also did not adopt a written multiyear financial plan and written fund balance … actions to maintain the city’s fiscal stability. As a result, the city has significant fiscal stress. Auditors … to officials. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Son Left Father’s Body in Morgue to Steal His Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli announced the pending sentencing of a Queens man for concealing his father’s death so he could continue to unlawfully collect pension payments of $7,542 and social … were electronically deposited into a checking account in the name of his father. Christopher Bunn, 49, is scheduled …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-son-left-fathers-body-morgue-steal-his-pension-and-social-security-paymentsCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… Objectives To determine if the Department of Environmental Conservation … are complying with the 2013 Sewage Pollution Right to Know Act (Act), and is adequately monitoring and enforcing … To determine if the Department of Environmental Conservation …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantDiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… resulting in a $2,500 overpayment; The college paid 11 professional service providers a total of $440,000 without … college did not enter into written contracts with eight professional service providers for services totaling … Community College Foundation and the Auxiliary Services Corporation of Erie Community College were not documented …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-boardDiNapoli Announces $15 Million Investment in Northern Ireland
… great universities and a highly educated workforce, and we look forward to Crescent supporting a portfolio of Northern …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-ireland