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Great River Fire District – Treasurer Reports (2025M-125)
… errors: An account balance report which was not structured in a format to provide the Board with adequate … calculated book balance. The listings of claims included in the Treasurer’s reports were inaccurate or incomplete for … corrective action, and their response is included in Appendix B. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … the adopted budgets but instead transferred at year-end. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which … the public’s money is spent,” DiNapoli said. “The court’s decision recognizes the importance of our independence in … in order to protect taxpayer dollars.” A copy of the full decision is available here: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersState Agencies Bulletin No. 921
… Date(s) The tax is retroactive to wages paid after March 1, 2009 Background Pursuant to Chapter 25 of the Laws of … payroll expenses from the enactment of this tax (March 1, 2009) to the present. OSC will then make weekly payments … the employee began working in that location or as of March 1, 2009 if the employee has been in that location since then. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxOpinion 91-17
… Bidding (cannot expand exception under General Municipal Law, §103[8]) -- Preemption (competitive bidding procedures) … hospitals from group program under the Public Health Law) GENERAL MUNICIPAL LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county … a purchasing consortium organized under Public Health Law 2803a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Security Self-Assessment – Information Technology Governance
… that will elicit information helpful for evaluating the answers. For example, one of the questions is, “Were all … systems. It should be noted that the manner in which the answers to the questions are obtained is up to the governing … additional questions, obtain more details regarding the answers provided and discuss the next steps to be taken. …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentDiNapoli: Former Village of Chatham Clerk-Treasurer Arrested for Stealing Funds From the Village
… York State Police today announced the arrest of Barbara Henry, the Village of Chatham’s former Clerk-Treasurer, … a village official stemming from the joint investigation. “Henry was entrusted to protect the village’s funds, instead … said DiNapoli. “This behavior is unacceptable and now Henry is being held accountable for her actions. I thank …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-village-chatham-clerk-treasurer-arrested-stealing-funds-villageDiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… Ulster County District Attorney David J. Clegg and the New York State Police today announced the arrest of former Ulster County BOCES instructor of … Sciacca, a retired Westchester County Police Officer, for allegedly swindling the New York State and Local … Comptroller DiNapoli announced the arrest of former Ulster County BOCES instructor of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemState Comptroller DiNapoli Releases Municipal & School Audits
… the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were … 681 network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … reviewed lacked necessary supporting documentation. In addition, the board did not comply with state law when it …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1951
… State Agencies Bulletin No 1951 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1951-2021-csea-and-pef-over40-comp-time-ii-cash-outNYC Budget Benefiting From Strong Tax Collections
… New York City’s latest financial plan projects a surplus of nearly $3.7 billion for the fiscal year ending June 30, … in FY 2018 (the fastest in three years), boosted by a near doubling of capital gains and the strength of the city’s … to: http://osc.state.ny.us/osdc/rpt2-2019.pdf Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… said. “Over the coming months, the MTA will have to work closely with its funding partners to close the … Additional borrowing could increase pressure on fares and tolls, and while the MTA should look for opportunities for … on subways, Long Island Rail Road and Metro-North have improved the MTA’s financial outlook. Additionally, the …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseOpinion 90-12
… 2607: CPLR 2105, which authorizes copies of papers to be certified by an attorney, does not apply to court orders … out of moneys paid into court. CPLR 2607 requires a copy of the court order to be certified by the clerk of … treasurer may pay out court funds upon being served with a copy of a court order, certified by an attorney, authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 98-24
… his or her services on an on-going basis to the officer in command of the company or department to assist the company's … time services under section 209-i(1-a) are rendered (see Report to the Governor by the Department of Audit and Control …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… charging Renee Kanas, 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C … Deputy Attorney General Kelly Donovan. Since taking office in 2007, DiNapoli has committed to fighting public … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingState Agencies Bulletin No. 1960
… Taxable Travel Reimbursements Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments Non-Overnight … Payments Taxable Under the IRS One-Year Rule Excess PCM and Per Diem Amounts IRS rules relating to employee … by receipts. The 2021 maximum rate allowed by IRS for PCM is 56.0 cents per mile effective from January 1, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1960-year-end-procedure-taxable-employee-expense-reimbursementsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 Understanding the Audit Area Town officials are responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Square Central School District , … and the Williamsville Central School District . “In an era of limited resources and increased accountability, it’s … contains provisions related to the appointment and duties of the claims auditor, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… State Education Department (SED)/Division of State Police (DSP): Compliance With the Enough is Enough Act …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-audits