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Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Wawayanda – Financial Operations (2024M-160)
… are recorded in the accounting system. The Board appointed a Supervisor’s Accountant (Accountant) to make journal … of the 2024 appropriations. The Board did not adopt a fund balance policy. Therefore, no rationale was … in the Clerk’s office. 1 Forty-one bank accounts in two different banks as of August 31, 2024 and 53 bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases Municipal Audits
… realistic budgets, maintain reasonable levels of fund balance or properly plan for equipment replacement. The board … underestimated revenues. As a result, unrestricted fund balance in the four major operating funds increased by … policies: a multiyear financial plan; capital plan; fund balance policy; or reserve policies. Track state and local …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfTown of Ticonderoga – Financial Records and Reports (2015M-301)
… by an elected five-member Town Board. The operating funds’ budgeted appropriations for 2015 totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Comptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… defraud the taxpayers of over $200,000,” DiNapoli said. ”My office will continue to monitor public expenditures, …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudGreene Central School District – Unused Leave Payments and Leave Accruals (2022M-158)
greene; school district; leave
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/greene-central-school-district-2022-158.pdfDiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionOpinion 2010-2
… v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere … Ops St Comp No. 86-78, supra ; but see Matter of Toussie v County of Suffolk , 26 AD3d 506, 809 NYS2d 573, lv denied 7 NY3d 711, …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2DiNapoli Announces State Contract and Payment Actions For December 2016
… reviews contracts for all state agencies and certain state public authorities and audits all state payments. This … to the Legislative Ethics Commission. Long Island Power Authority $28 million for two contracts with Kings Park Solar … York Inc. for the Highway Safety Campaign. Department of Health $18.6 million to Maximus Inc. for assistance with the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … of court operations to ensure moneys are accounted for accurately. Additionally, an annual audit of the justices’ books and records was not performed for 2014. Town of Elizabethtown – Supervisor’s Records and …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… but the city will have to overcome major fiscal challenges in the years ahead as it recovers from the COVID-19 pandemic, … have certainly been strained by the pandemic, but strength in the securities industry and other sectors have boosted … DiNapoli said. “However, the city has seen a steep decline in property values and that may take years to recover from. …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingSaranac Central School District – Tuition Billing and Collections (2023M-90)
Determine whether Saranac Central School District (District) officials properly billed and collected tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-90.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee
… fraud. The State Police uses Fee revenue to fund its Auto Theft Unit (ATU) and to detect and reduce motor vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … and receipts were not provided to show that purchases were for valid district expenditures. Town of Clarendon – Justice … have established adequate processes and procedures for the court’s financial operations. The court clerk …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … village or school district to contract indebtedness ..." (NY Const, art 8, §12). Pursuant to this reservation of power, …
https://www.osc.ny.gov/legal-opinions/opinion-90-23State Comptroller DiNapoli Releases Municipal & School Audits
… accurately recorded collections that auditors reviewed in the central accounting records, she did not always deposit collections in a timely manner. Auditors also identified that staff in the clerk-treasurer’s office did not routinely issue …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-54
… added] It is clear, from the above-quoted provision, that, with the exception of capital reserve funds established on …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure … required by GML Section 30 and Village Law Section 4-408. In addition, revenue and expenditure accounting entries …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… the United States Attorney for the Southern District of New York, William F. Sweeney, Jr., the Assistant … fraud scheme through their fraudulent operation of Dolson Avenue Medical ("DAM" or the "Practice"), a … of the defendant would be determined by the judge. Manhattan U.S. Attorney Geoffrey S. Berman praised the …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providers