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Accounts Payable Advisory No. 67
… vernor.ny.gov/news/no-20248-continuing-temporary-suspension-and-modification-laws-relating-disaster-emergency ). … ernor.ny.gov/news/no-202109-continuing-temporary-suspension-and-modification-laws-relating-disaster-emergency ). State … State, to the extent necessary to respond to the direct and indirect economic, financial, and social effects of the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27,000 which she allegedly … Pleasant Valley Town Clerk Margaret Hart was charged today for the theft of more than $27000 which she allegedly …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… and felony grand larceny in the third degree as a crime of public corruption for the theft from the Town. In July 2025, … Board also did not audit, or contract with an independent public accountant to audit, the Clerk’s records for the 2017 … We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Town of Willsboro – …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Town of Thompson - Board Oversight (2018M-69)
… and disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… financial reports and activity reports for fundraising events. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… January 1, 2013 through May 31, 2014. Background The Long Lake Fire District No. 1 is a district corporation of the … Long Lake Fire District No 1 Controls Over Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… Island (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all … Island Town officials properly administered the Peconic Bay Community Preservation Fund CPF to ensure that all …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… CMIA interest liabilities paid by either the Federal Government or the state to the … lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal Government pays to the … CMIA interest liabilities paid by either the Federal Government or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesVillage of Silver Springs – Water Accountability and Billing (2015M-139)
… by the Village’s system to the amount billed and could not account for 41 percent of the water the system produced. The …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Town of Oneonta – Town Clerk (2021M-59)
… Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Niskayuna – Water Operations (2013M-328)
… our audit was to review the Town’s internal controls over water operations for the period January 1, 2012 through March … residents. The Town’s 2013 budgeted appropriations for the water fund totaled approximately $3.9 million. Key Findings … little oversight of the Receiver of Taxes and Assessments’ water function duties. The Comptroller did not record …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Opinion 90-57
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (need for referendum on contract to receive fire protection from village with service award program) FIRE PROTECTION AND PREVENTION -- Contracts (cost of service … award program for the volunteer firefighters of a village fire department is subject to mandatory referendum in one or …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Death Benefits
… us as soon as possible. Survivors can report the death of a member using our online death report form or they can … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your death is not the result of an on-the-job accident, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/members/death-benefitsArea #1 – IT Policy – Information Technology Governance
… the risk that data, hardware and software systems may be lost, damaged or compromised by unauthorized or inappropriate … given to certain individuals when there is a breach of the security of the system as it relates to private information. … with an encryption key that has also been acquired: (1) Social Security number; (2) driver’s license number or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … a variety of other purposes. Identity thefts have surged in New York over the past decade, but reported arrests and … Identity thefts in New York surged during the pandemic with more than 67000 …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Bellport , … “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Bellport Berkshire …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1