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Town of Coventry - Town Clerk/Tax Collector (2021M-180)
… remitted and reported collections accurately and in a timely manner. Key Findings The Clerk did not record, deposit, remit or report all collections in a timely manner. As a result, the Town’s collections were … property tax collections and Clerk fees accurately and in a timely manner. Deposit all collections within the …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Opinion 91-13*
… local governments. Thereafter, in Wein v Levitt , 42 NY2d 300, 397 NYS2d 758 (1977) ( Wein II ), the court extended …
https://www.osc.ny.gov/legal-opinions/opinion-91-13XII.5.H Appropriate Payment Amounts – XII. Expenditures
… State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice … State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsOpinion 2005-8
… services by a paid city fire department, in an amount that is designed to generate revenue in excess of the projected … use of the services (General Municipal Law §122-b[2]). It is a well settled general principle that a municipal fee for … When only an approximation of the actual cost to the users is possible, “‘[e]xact congruence between the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8DiNapoli: Audit Identifies $800,000 in Ineligible Costs Submitted by NYC Special Education Provider
… Investigations related to these audits have resulted in 10 arrests and five criminal convictions and the recovery of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-audit-identifies-800000-ineligible-costs-submitted-nyc-special-education-providerOpinion 93-33
… matter, even though the publication contains local news articles and has circulation within the school district. … entered as second-class matter, but which contains local news articles and has circulation within the district. … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-93-33DiNapoli Releases Bond Calendar for Third Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest … To determine whether the selected New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s office. “Mr. … as a beneficiary since 2019. When she passed away in October 2021, both payments should have stopped, but the New …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherWyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… County Board of Supervisors. The Board is responsible for reviewing and approving prospective project applications, … Director is the chief executive officer and is responsible for WCIDA’s day-to-day management. The Director of Operations … officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Management and Control of Employee Overtime Costs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Management and Control of … and we noted numerous examples of overtime being earned in excess of $75,000 annually by individuals whose salary … that lacked the proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followOpinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Executive Order 111 – Requirements to Purchase Renewable Energy Summary of Implementation of Recommendations at 15 Audited Entities (Follow-Up)
… Purpose To assess the extent of implementation, as of January 10, … 111 requirements for State agencies and public authorities to purchase increasing amounts of energy from renewable … directed State agencies and certain public authorities to be more energy efficient and environmentally proactive. …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/executive-order-111-requirements-purchase-renewable-energy-summary-implementationDiNapoli Releases Bond Calendar for Second Quarter
… to changes in program needs and market conditions. It is also contingent upon execution of all project approvals required by law. The schedule is released by the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated as necessary. The …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… not adopted long-term financial and capital/infrastructure plans to set forth the town’s objectives and goals. The board … policy. The board also did not properly monitor the life insurance benefits provided to members, resulting in the … and receipts. The treasurer prepares the bill packages and list of bills for board approval, records disbursements …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDivision of Housing and Community Renewal Bulletin No. DH-12
… Purpose To define Increment Codes and Anniversary Dates and to explain … To define Increment Codes and Anniversary Dates and to explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesOpinion 89-30
… organization for use in the organization's bus. The bus is used to provide transportation to senior citizens of the … property for proper town purposes. Therefore, since there is no statutory authority for a town to engage in the sale of … this Office has expressed the opinion that a town is generally without authority to purchase gasoline for …
https://www.osc.ny.gov/legal-opinions/opinion-89-30State Comptroller DiNapoli Releases Municipal Audits
… the 142 disbursements totaling $142,200 they reviewed were for proper purposes and adequately supported. However, the … approve or authorize anyone to approve billing adjustments for water and sewer bills nor did they require adjustments to … officials did not properly monitor and account for 66% of the 76 fixed assets auditors examined, including …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsVillage of Suffern - Budget Review (B20-6-2)
… in metered water revenue and $2.67 million in sewer rent revenue. However, based on collections of water and …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2DiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… New York state's Medicaid system could have saved up to $13.6 million it spent on patients with severe kidney … been covered by the federal Medicare program, according to an audit released today by State Comptroller Thomas P. … The Department of Health should continue its efforts to recoup questionable payments and adjust its systems to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savings