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DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… that without proper oversight in place, it can be easy for public funds to be misspent or go missing. My team of … law enforcement to hold individuals like this responsible for their actions.” DiNapoli’s office found that, from Jan. … had no supporting documentation to indicate that they were for valid business purchases. In addition, Smegelsky …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefState Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … accounts, 462 were not used to log into the system in at least six months from the date of the test. District … did not always ensure students received services in accordance with their individualized education programs …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… over the past 18 months has created an overwhelming need for addiction treatment and recovery services. The Office of … the front line in addressing this crisis and responsible for providing, certifying and inspecting vital addiction services for more than 680,000 New Yorkers each year. Residential …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Agencies Bulletin No. 1957
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2021. Affected Employees Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2021 are affected. Background Per IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… of this bulletin is to provide agencies with instructions for processing taxable educational assistance benefits for 2020. Affected Employees Employees who receive employer … assistance benefits exceeding the $5,250 exclusion limit for calendar year 2020 are affected. Background Per IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Comptroller DiNapoli Releases Audits
… work (off-campus) assignments. Additionally SUNY System Administration continued to pay a former president her …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsOpinion 90-64
… NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The …
https://www.osc.ny.gov/legal-opinions/opinion-90-64DiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… New York City’s government workforce reached more than … DiNapoli. The analysis is based on data from his office’s Agency Services Monitoring Tool , which launched in November … the Mayor’s Management Report, but also displays funding, staffing levels and service performance for 36 city agencies. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyState Comptroller DiNapoli Releases Municipal & School Audits
… had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… did not always record, deposit, remit documentation and report collections accurately and in a timely manner. As a … all collections at the golf course were properly accounted for and deposited. Officials did not maintain records … all collections were recorded, deposited or remitted. For the 2023 fiscal year, 30% of the golf course deposits …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsYork Central School District – Lead Testing and Reporting (S9-25-19)
… [read complete report - pdf] Audit Objective Did York Central School District (District) officials identify, … needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Lima Public Library – Procurement (2017M-295)
… Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Local Government Financial Data Release Dates
… Fire Districts September 30 These data sets are updated on a quarterly basis for 5 years after the original release date. Data for individual local governments and school districts is available the day after it is submitted to OSC through Open Book New York . …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesEtna Volunteer Fire Department - Procurement (2019M-48)
… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… Purpose of Audit The purpose of our audit was to determine if controls over financial … fire protection and emergency services within the Town of Candor. The Company is governed by a five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityII.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of … Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares financial statements on three bases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOmnibus Procurement Amendments
… competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests for …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash … 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Oneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through … Housing Authority is a municipal housing authority created to provide low-rent housing for qualified individuals in the … were appropriately designed and operating effectively to ensure that tenant rents were properly billed, recorded …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306