Search
Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… from both the ACIDA and the County including the ACIDA CFO and Director, and the County Planner. However, there were … or the County. Furthermore, the job description for the CFO does not indicate the normal work hours for that …
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)
… Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We tested the flags issued during the last … structural failure was a potential outcome before the next bridge inspection. The County’s response to these four flags …
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)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
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)
… 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Ontario – Board Oversight and Information Technology (2013M-105)
… and, conversely, dangerously low fund balance in the sewer district fund. The Board has not established policies and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105City of Troy – Budget Review (B19-5-8)
… debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant … increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a … financial impact in the event that the City’s one expired CBA is settled in 2020. The City Council should be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 … are authorized to share some of their sales and use tax collections with certain local governments. The Town’s financial activities affect different tax bases because a village is located within the Town. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… beneficial to all eligible members. Before submitting an election form, we strongly recommend you speak with a NYSLRS … title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOther Bulletin No. 73
… must be included on the General Comments page. All other employees (including employees on a Leave With Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilOpinion 98-5
… 802, 803, 806: An elective county coroner, who is also a funeral director, generally, would not have a prohibited … You ask whether an elective county coroner, who is also a funeral director, would have a prohibited interest in a … payment is made to the coroner as a sole proprietor of a funeral business. A coroner also would be deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-98-5State Comptroller DiNapoli Releases Municipal & School Audits
… (Statewide) Auditors assessed whether the officials at 21 school districts that had 26,099 enrolled students for … the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Extreme Weather and Disaster Response Costs Rise in NY
… types of events, including thunderstorm-related damaging wind and flash flooding, are also increasing. Since 1998 … (57). New York State has dedicated $1.1 billion of the $4 billion bond act to projects to move structures and … floods occurring in the last four years. Thunderstorm wind events also increased significantly over the period, …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-extreme-weather-and-disaster-response-costs-rise-nyConflicts of Interest of Municipal Officers and Employees
… complete brochure [pdf] As a municipal officer or employee, your job by its very nature … conflict. The full text of Sections 800-809 of the General Municipal Law, which details conflicts of interest and is … State laws govern conflicts of interest on the part of municipal officers and employees? In general, conflicts of …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli Releases Bond Calendar for the Third Quarter
New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York City and their major public authorities during the third quarter of 2014
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … billion, including approximately $1.65 billion scheduled for this month, $551 million for February and $239.5 million …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… $8,000 from a nonprofit that maintains snowmobile trails in the Adirondacks. Daley, the president of the Snowdrifters … falsifying business records to fraudulently secure $40,000 in state grant money for the organization. “Chad Daley … Poulin and the New York State Police for their partnership in ensuring justice is served.” New York State Police …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… $68.4 billion 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetOpinion 91-54
… opinion. LOCAL LAWS -- Taxes and Assessments (authority of village to impose a tax on renters of real property); (authority of village to impose a tax on rents paid by tenants of real property within the village) TAXES -- Occupancy Tax (authority of village to …
https://www.osc.ny.gov/legal-opinions/opinion-91-54DiNapoli: Central NY Village Official Stole More Than $100K
… records. “This individual brazenly ripped off more than $100,000 from her community and nearly got away with it,” said … residents, was officially dissolved in June 2013. DiNapoli’s audit and investigation revealed that over a period of five … For a copy of the report, visit: http://www.osc.state.ny.us/localgov/audits/villages/2014/altmar.pdf DiNapoli …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kDiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New York … P DiNapoli announced the indictment of a 53yearold Texas woman for allegedly stealing more than $65000 in New York …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-payments