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Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Albany Public Library , Cambria Housing Authority and the Oneida County … being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no … Thomas P DiNapoli today announced his office completed audits of the Albany Public Library Cambria Housing Authority …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Malta … Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency and accountability for … the payroll process were paid at the board-established pay rates and employees were paid the salaries and wages to which …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… said New Yorkers should register the card with the retailer and use gift cards within a year of purchase to … York businesses is turned over to the State Comptroller’s office as abandoned property after five years of dormancy. … $11 million from gift cards was turned over to the state’s Abandoned Property Fund. “As New Yorkers finish their …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration … Money from unused gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Releases School Audits
… did not provide the board with accurately completed bank reconciliations, monthly cash reports, up-to-date … IT policies such as a breach notification policy or online banking policy. For access to state and local …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… , City of Olean and the Walworth-Seely Public Library . “In today’s fiscal climate, budget transparency and … credited with leave time valued at more than $12,000. In addition, only 27 percent of water produced by the … rents were properly received and deposited. Beginning in February 2014, the supervisor hired a bookkeeping company …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… his office completed audits of the Academy Charter School , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited resources and … his office completed audits of the Academy Charter School EastportSouth Manor Central School District and the …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
… (DMV): Controls over Cash Advance Accounts (2014-S-65) DMV has designed effective internal controls over … and Attendance Practices for Public Safety Staff (2013-S-65) Inadequate internal controls over time and attendance for …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsOpinion 91-25
… in the grade or title (see, e.g., Civil Service Law, §130[1]; compare Civil Service Law, §130[3]). General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … (1979 Opns St Comp No. 79-80, unreported; see also Ellis v Fire Chief of City of Ithaca , 29 Misc 2d 37, 215 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 89-4
… notes when town supervisor is director and stockholder of bank); (designation of bank as depository when town supervisor is director and … LAW, §60.10: (1) A town supervisor who is a director of a bank has a prohibited interest in the designation of the bank … Whether a town may designate a bank as a depository if the town supervisor is a director of …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2013-F-27) An initial audit report, issued in January 2012, found that the department did not place enough priority on ensuring that computer assets were properly … may be misappropriated, or used for personal use. In a follow-up, auditors found the department has made some …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… passage of the 2014-15 state budget is a positive step for New York state. Governor Cuomo and the Legislature deserve … passage of the 201415 state budget is a positive step for New York state Governor Cuomo and the Legislature deserve …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration … Money from unused gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonOpinion 88-42
… that bear on the issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other municipalities) … Concerning a situation where a county distributed sales tax revenues to towns and villages in the county in a manner …
https://www.osc.ny.gov/legal-opinions/opinion-88-42DiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
The New York State Common Retirement Fund is a leader among public pension funds that are investing to build a low carbon economy and urging corporations to tackle climate risk
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 98-12
… on the issues discussed in the opinion. CITIES -- Powers and Duties (commingling of city and dependent school district moneys); (use of city and dependent school district moneys to temporarily finance … Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 2002-15
… townwide charge) TOWN LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street … lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a townwide basis. Similarly, … necessary for the safety and convenience of the public. Highway Law §327 authorizes towns, subject to the approval of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… County District Attorney William J. Fitzpatrick and New York State Police Superintendent Steven G. James … fraud and protecting the benefits earned by hardworking New Yorkers and their families.” Glinski’s mother received a … should have stopped, but Glinski hid her death from the New York State and Local Retirement System which discovered …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli Releases Municipal Audits
… official. Town of Poland – Internal Controls Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given time and it does not … not taken measures to provide physical security over the fuel supply. Auditors determined that approximately 7,100 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-audits