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City of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to … 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Key Findings The Board has not established an effective system of internal controls over payroll, to ensure that the … requirements for leave requests, accrual records, and employee time records. The Board did not properly authorize …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… Oneida County District Attorney Todd Carville, and the New York State Police announced today. The defendant, Jonnell Rose, was …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Purpose of Audit The purpose of our audit was to ensure that the former Director properly deposited receipts and that disbursements were for appropriate Department … 1, 2007, to January 5, 2013. Background The City of Binghamton is located in Broome County and has 47,400 …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsTown of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition and internal … 2011, the general fund’s results of operations aggregated to net operating deficits of $8.9 million, mainly due to … Town not recognized this revenue, the general fund would have reported an operating deficit of $3 million for 2011. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… today for allegedly stealing nearly $85,000 in New York state pension payments meant for her deceased father, State … her father and tried to cheat the New York State and Local Retirement System for her own gain,” DiNapoli said. “Thanks … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherCity of Yonkers – Budget Review (B22-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' … one-time State and federal funding and sale of property, to balance its budget. The City could face a shortfall of … grown 15.5 percent and the City’s debt service payments have risen 24.5 percent. The City will need $85.9 million to …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … of the Town’s 2012 budget expenditures. The Town does not have a formal change order policy that establishes procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Village of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s financial operations for the … and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting to the … did not prepare monthly accountabilities, which could have identified these discrepancies. Although the Board …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… Chapter II New York State Financial Accounting: Establish control; Execute plans; and Evaluate financial performance … State Legislature and the Division of the Budget (DOB). Internal plans made by agency management are also recorded. … allows agencies to monitor performance against their internal financial plans along Organization, Program, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and internal controls over … The Town has two Justices; each Justice has a clerk to assist them. The Court received $146,479 of bail money and … the Town’s payroll. Ensure that the clerks’ records have unique identifications as to who entered information. …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107More About This Retirement Plan – Special 20- and 25-Year Plans
… Tier 4 in PFRS.) These benefits are provided by Sections 384, 384-d and 384-e of the New York State Retirement and Social … Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e About This Publication …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District … days a week, every week, for 16 months. The Board did not have written policies and procedures over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsContract Advisory No. 7
… ID for all new contracts including but not limited to services, goods, leases, revenue, construction, grants, … Unit (5 alphanumeric characters), Contract Number (up to 10 alphanumeric characters), and Department ID (7 numeric … Business Units/Department IDs and correct any that have been set-up inappropriately with special characters in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderCooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … audited within Broome and Tompkins Counties could have achieved cost savings totaling $39,649 with potential …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not properly accrued. More than $6,000 of overtime paid to the chief and a patrolman was not adequately supported by … adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-43
… of the incumbent appointive treasurer. November 8, 1989 Eric D. Koster, Esq., Attorney at Law Greenville Fire …
https://www.osc.ny.gov/legal-opinions/opinion-89-43DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… benefits meant for his deceased sister-in-law, New York State Comptroller Thomas P. DiNapoli announced. “Randy Ray … The pensioner, Ray’s sister-in-law, retired on disability retirement in October 1986 from the Supreme Court, Appellate … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Processing (Suffolk County) School district officials have established adequate controls over the claims processing … agent did not always formally approve all purchases prior to ordering goods and services. Harpursville Central School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… by State Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a … cash donated at fundraisers – including the "Smile for Christmas" campaign which collects money for toys for … Bolivar Police Chief Steven McPherson and Allegany County District Attorney Keith Slep for their partnership with my …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-funds