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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of … records and reports or provide adequate oversight of the bookkeeper. The supervisor did not file the required … P DiNapoli today announced his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… enforceable liability associated with the retirement ie permanent removal from service of a tangible capital asset …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Program: Overpayments of Ambulatory Patient Group (APG) Claims (Follow-Up) (2015-F-20) An initial audit issued … eMedNY claims processing system that allowed improper APG payments on 6,615 claims totaling $1,204,186. Auditors … for the same services under both the old and the new (APG) payment methodologies. Furthermore, auditors identified …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… New York State Comptroller Thomas P. DiNapoli announced today that he has launched an interactive online tool using … one corner of the city to another. The dashboard released today provides new information. The quickest return to … New York State Comptroller Thomas P DiNapoli announced today that he has launched an interactive online tool using …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardTown of Knox – Transparency of Fiscal Activities (S9-25-30)
… [read complete report – pdf] Audit Objective Did the Town of Knox (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Knox Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/24/town-knox-transparency-fiscal-activities-s9-25-30DiNapoli Issues Report on Transparency of Village Fiscal Activities
… of Lisle – Transparency of Fiscal Activities Village of Mount Kisco – Transparency of Fiscal Activities Village of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington and … New York Citys adopted $1197 billion fiscal year FY 2026 budget is currently balanced including …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growKerhonkson Fire District – Board Oversight (2025M-124)
… Did the Kerhonkson Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District financial activities? Audit Period January 1, … 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000
… York State Police announced today. The defendant, Jonnell Rose, was charged with grand larceny in the second degree. “Jonnell Rose allegedly exploited his position of trust to divert … James said. “Thus far, it has been revealed that Jonnell Rose allegedly violated the trust of the Vernon Center Fire …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000Opinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, §6-c(3)(a); … Whether a town of the second class may establish a capital reserve fund for …
https://www.osc.ny.gov/legal-opinions/opinion-88-73State Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are discussing many important issues as they work to finalize the state budget, but they need to find common ground and …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … the arrest of Jennifer Colucci 41 of Hopewell Junction NY for allegedly stealing more than $88000 in tax funds …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAmortization Schedules and Payoffs – Contribution Stabilization Program
… participate in the CSP, you can view the payment schedules of any outstanding amortizations, the original amount amortized and the interest rates for each, in Retirement Online . To view amortization payment … able to search for a specific amortization or view a list of all amortizations. If you click on an amortization in the …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were … covered the year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAudits of Local Governments: The Audit Process
… districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: The audit team conducts a survey of organizational and operational … supervises the day-to-day activities of the onsite audit team. Preliminary Audit Findings: The audit team and local …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… for an IDA to construct a building to be used for County office space. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalDutchess County – County Bridge Maintenance (S9-13-5)
… and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is … to improve and maintain bridge ratings. We tested the flags issued during the last five years of our audit period … with NYSDOT’s response and action requirements. Of the 83 flags we tested, the County lacked sufficient documentation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s … Key Recommendations Ensure that all Board proceedings are properly documented, and all such records are maintained …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226