Search
Town of Albion – Supervisor’s Records and Reports (2024M-111)
… the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by maintaining complete … operations. We determined that: The Supervisor did not maintain a general ledger, subsidiary revenue and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company Treasurers Activities 2016M48
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mTown of Bombay – Justice Court Operations (2015M-208)
… May 31, 2015. Background The Town of Bombay is located in Franklin County and has a population of approximately 1,360. The Town is governed by … $640,000. Key Findings As of May 31, 2015, $5,681 in documented collections received during the audit period …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accurately and completely accounted for and that monthly bank reconciliations are performed and any discrepancies are … revenues and expenditures for each fund as well as monthly bank reconciliations and bank statements. Ensure that the Town’s annual financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. Utica City School District – Payroll (Oneida …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under … five in the Police and Fire Retirement System (PFRS). Your tier determines: Your eligibility for benefits, The formula …
https://www.osc.ny.gov/retirement/members/what-tier-are-youState Comptroller DiNapoli Releases Municipal Audits
… calculated and paid according to the agreements, resulting in LCIDA overpaying $316,597 for such services – 172% more than the written agreements required. In addition, LCIDA paid a fee for one project which was not … The former supervisor did not always record collections in a timely manner during 2023, with an average of 40 days …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesDiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… Thomas P. DiNapoli today announced the arrest of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the … accountable for his actions.” DiNapoli’s office found that Snow allegedly made unauthorized transfers, withdrawals and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… for partnering with my office to expose this scheme and hold this official accountable.” Michael Denardo,38, of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftDiNapoli: Bombay Clerk Sentenced for Pocketing Justice Court Fees
… Town Court to three years’ probation and ordered to pay full restitution after his February 1 guilty plea to official …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-bombay-clerk-sentenced-pocketing-justice-court-feesV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesDiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… account. Bunn, 49, was sentenced to time served and full restitution, which he paid today in Queens County …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsXIV.3.A Overview – XIV. Special Procedures
… Law, §98, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in … Finance Law 98 the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewFuel Purchases
… of fuel. The audit covers the period April 1, 2012 through March 31, 2014. Background The Authority’s eight … subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … subsidiaries that account for most of its fuel purchases. In addition, the Authority had separate agreements with four …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesManagement of Cash and Investments
… The Metropolitan Transportation Authority (MTA) is a public benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA is … and capital needs. We identified $92.1 million maintained in funds and bank accounts that could have been factored into …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau … (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State … Electronic Documents Submission System EDSS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edss