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Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background The Town of Black Brook is … fund balance declined from $163,483 as of January 1, 2009 to $122,262 at December 31, 2011. The sewer fund balance …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Comptroller DiNapoli Releases School District Audits
… circumvented the statutory limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to … increasing the likelihood of the district’s network being exposed to malicious software. A written disaster recovery plan was not made available to …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… Club Holdings, Inc., to be included on the company’s 2026 proxy materials for a vote by shareholders at their … efforts to diminish shareholder rights and reduce corporate transparency. As trustee of the New York State … I will continue to take action to resist efforts to reduce corporate accountability and diminish shareholder rights …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesaleApplying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the appropriate … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefitsCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… or treasurer of the board The superintendent Any district official responsible for business management An employee …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or … quotes should be obtained for purchases not required to be bid. Town officials review and update these policies …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… $354 million scheduled for this month, $492 million for August and $800 million for September. The anticipated new issuances in the third quarter … rate bonds, as well as tax-exempt fixed rate bonds, in August. Metropolitan Transportation Authority – a bond sale …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… New York – bond sales totaling up to $505 million of fixed rate tax-exempt bonds for the month of April and a bond sale … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterComptroller DiNapoli Releases Municipal Audits
… bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… Acting Superintendent Steven A. Nigrelli announced the arrest of Michelle Asquith, the former Town of Poestenkill … and the NYSP for their assistance in this case.” “This arrest demonstrates the hard work of our members and law … taxpayers for her own personal gain and benefit. May this arrest send a strong message that we will not tolerate such …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townReporting of Billboard Income
… Purpose To determine whether income from properties with billboards was being accurately reported on the Real Property … doing enough to identify and follow up on properties with billboards. Consequently, there is increased risk that … for 2009 and 2010. We identified 235 properties with billboards that did not report any billboard income in these …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June 24, 2025 Understanding the Audit Area Emergency drills include instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – July 10, 2025 Understanding the Audit Area Emergency drills include instructional school building … to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Middlesex Fire District – Procurement (2025M-135)
… (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, … Understanding the Audit Area A board of fire commissioners and its officials should seek competition for goods and services to ensure the best value for taxpayers, prevent …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Forms and Publications
… Claim Forms Blank Claim Form – Use this form if you can’t find the item you are searching for online. … you and the reporting organization to complete this form if we can’t find the security/cash item you are … reporters of unclaimed funds including Change of Address Form and Extension Request Form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the … ensure our vulnerable, low-income population receives the medical care it needs. Worse, the defendants' fraud was …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOpinion 2002-8
… district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, … purpose may remain outstanding and unpaid. The public hearing must be held pursuant to notice by order of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (municipal sewer project connected with reconstruction of State highway) SEWERS AND SEWER SYSTEMS -- Highway … Concerning installation of sewer pipe for a village sewer project in conjunction with …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… The law 6 also provides that conference travel must be for official business and must be made utilizing a cost-effective … personal travel expenses (incurred before, during or after official travel status) should not be billed to the local … audit of the claim. The treasurer or other appropriate official should monitor the status of all cash advances and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… items. Our social media sites, including Facebook, X, Instagram, YouTube, Flickr, Bluesky, and LinkedIn, are …
https://www.osc.ny.gov/help/social-media-use-policy