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City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… $107,984. Specifically, we found that the City could not account for $36,234 in fees that should have been paid for … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for … the City’s name and used the City’s Federal identification number, no one in the City knew this bank account existed …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… A 37-year-old Queens woman was arrested today for allegedly stealing nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli … to cheat the New York State and Local Retirement System for her own gain,” DiNapoli said. “Thanks to the work of my …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherTown 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 … January 1, 2011 through July 31, 2012. Background The Town of Babylon is located in western Suffolk County. The Town is … Town of Babylon Financial Condition and Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… percent of the Town’s 2012 budget expenditures. The Town does not have a formal change order policy that establishes …
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)
… the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background The Village … these discrepancies. Although the Board engaged a CPA firm to annually review certain Court activities, these … greater oversight of the Justices and implement the CPA firm’s recommendations to prevent further errors or …
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)
… The scope of the Statewide Financial System (SFS) includes the last three phases of the New York State Financial Cycle as previously outlined … made by the State Legislature and the Division of the Budget (DOB). Internal plans made by agency management … The scope of the Statewide Financial System includes the last three …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsCity of Yonkers – Budget Review (B22-6-6)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2022-23 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2022-23 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of LaGrange – Selected Financial Activities (2013M-107)
… The purpose of our audit was to examine potential cost savings and internal controls over the Town’s financial … 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. … terminated upon separation from service, and users did not log off the system when they were not using it. Key …
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
… and Fire Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These … a special 25-year plan and the one-year FAE or a special 20-year plan (regardless of FAE), and if you choose the … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… informed of and did not learn about her death until July 2022. Once the system discovered her death, payments were …
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 Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,”said DiNapoli. … and supervisor did not ensure that all disbursements were for town purposes and that all water rents were properly … compliance with the credit card and procurement policies. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-43
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from … an appointive office pursuant to the procedures set forth in Town Law, §176(2-a). This is in reply to your letter asking whether the elective office of …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Cooperative Information Technology Services (2012MR-1)
… costs and/or enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. … increasingly reliant on information technology (IT) services to help them provide government services. Because many local governments provide similar …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Contract Advisory No. 7
… only special characters which should be used in a Contract ID on the Statewide Financial System (SFS) are the two … the Business Unit, Contract Number, and Department ID values. Stand alone purchase orders should not contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… Key Findings District officials improperly made gifts and non-interest bearing loans of public moneys to … legal advisor about seeking reimbursement of previous gifts and loans made with public moneys. Take steps, as may …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Hampton Bays Union Free School District , Harpursville Central School … being spent appropriately and effectively.” Hampton Bays Union Free School District – Claims Processing (Suffolk … announced his office completed audits of the Hampton Bays Union Free School District 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
… Comptroller Thomas P. DiNapoli’s office and the Bolivar Police Department which was prompted by a complaint to the … that such behavior will not be tolerated. I thank Bolivar Police Chief Steven McPherson and Allegany County District … Mrs. Olmstead to justice." "The village of Bolivar’s Police Department, along with assistance from New York State …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has … plans. As a result, the Board has adopted budgets that were not based on sound and realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli Report Highlights Local Government Reliance on Federal Aid
… for New Yorkers to get a sense of how much funding is at stake and what programs might be at risk." In areas … county, city, town, village and school district for 2015 is available through a new, interactive feature on DiNapoli's …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidComptroller DiNapoli Releases School Audits
… long-term maintenance on capital improvements and bus purchases. Additionally, district officials have not …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2