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DiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized checks to himself and his personal business, and making electronic transfers to pay his credit card and cell phone bills, according to two … Benevolent Assoc of the Vill of Le Roy stole nearly $50000 in public funds by pocketing cash writing unauthorized checks …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… information services, telephone collections, and judgment enforcement. The current contract, valued at $13.2 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… requirements for transactions that were not paid (i.e., denied or rejected). Online agencies must use the … documented procedure to ensure attachments (i) retain the integrity of the original documents, (ii) … those programs must meet those requirements as well. If you have questions regarding OSC’s access to records, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… to Chapter XII, Section 4.B.1 – Supporting Information . When using the SFS attachment feature, the agency should use … and imaged records should be produced in a timely manner. When establishing controls over an imaging process/system, … as well as redacting private and confidential information. When developing this process, each agency must include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceHiring Members with the Enhanced Report – Enhanced Reporting
… Hiring Existing NYSLRS Members or Retirees When hiring employees, it is important to ask the employee … post-retirement employment . Using the Actual Hire Date When you hire a new employee at your location, you must use …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/hiring-members-enhanced-reportCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… Did the Caledonia Fire Department (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – … to detect discrepancies. The Department is composed of volunteer members and is governed by its bylaws and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mLGAC - Proposed Annual Budget for FY 2018-19
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2018-19.pdfLGAC - Proposed Annual Budget for FY 2019-20
Annual budget report includes actual revenues and expenditures for the preceding fiscal year and estimated revenues and expenditures for next four fiscal years.
https://www.osc.ny.gov/files/debt/pdf/lgac-budget-multi-year-plan-2019-20.pdfOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Oversight of Adult Care Facilities
… oversees adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … older, need assistance with activities of daily living, and have multiple health conditions. In 2023, there were 534 … oversees adult care facilities to ensure quality of care and safety for residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOpinion 93-31
… the performance of official duties (see, e.g., 1980 Opns St Comp No. 80-593, p 164; 1980 Opns St Comp No. 80-138, p 36; 26 Opns St Comp, 1970, p 84; 16 Opns St Comp, 1960, p 403; 13 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-93-31XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Budgetary Basis - Financial Plan and Actual - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … accordance with GFOA reporting requirements, a Combining Schedule of Cash Receipts and Disbursements – Budgetary Basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… the highway fund and $10,624 for the water fund for fiscal year 2012. Key Findings The Board did not develop accurate … 2013 with revenue estimates that were based on the prior year’s actual revenue earned and real property taxes to fully …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Columbus – Budget Development Practices (2012M-225)
… that take actual past revenues and expenditures into account. Key Recommendations Develop a plan to reduce the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225Chenango Valley Central School District – Budget Review (B4-13-11)
… budgeted revenues and appropriations to the average of the actual results for the past two years and projected results … revenues and appropriations are higher than average actual results by $65,000 and $120,000, respectively. The … fund budget that more closely aligns with previous years’ actual results of operations, unless there are some known …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11LGAC - Mid-Year Update to the Approved Budget For Fiscal Year 2018-19
The annual budget report is to include the actual revenues and expenditures for the Corporation’s preceding fiscal year ended and estimated revenues and expendi
https://www.osc.ny.gov/files/debt/pdf/lgac-mid-year-update-2018-19.pdfComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer … P DiNapoli today announced his office completed audits of the Town of Johnstown the City of Mount Vernon the Village of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the membership approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… such as bias, lack of transparency and safety concerns. This concerning trend is also evident in government … it also carries inherent risks. Several incidents – even before the pandemic – illustrated the unintentional harm that … impacts. I encourage my colleagues in government to join me in ensuring that AI systems work to further the greater …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationSelected Aspects of Toll Collections
… of these customers. Establish a system to internally flag undeliverable mail to owners of New York and …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collections