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Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured … was sentenced in February 2024.He paid full restitution of nearly $11,000 and was barred from seeking public office …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Allegany County – Court and Trust Funds (2014M-74)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … the moneys ordered to be paid into a court. We identified funds which improperly remained in the Treasurer’s custody … had been charging a fee of 3 percent when disbursing court funds. Key Recommendations Maintain a court and trust fund …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Opinion 91-64
… or can be reasonably anticipated that the aggregate amount to be expended for several bus transportation contracts will … Opns St Comp, 1946, p 308 is superseded. This is in reply to your inquiry regarding transportation contracts which were … provided each was drawn up in an agreement on a separate date. Apparently, this policy was based upon a prior opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-64State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Long Beach City School District , Lynbrook Union Free School District , North Collins Central School District , North Salem Central School District , …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 36
… Fiscal Year End - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… areas. For example, the proposal lacks individual public school district funding estimates and includes measures to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionOpinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORKERS' COMPENSATION -- Self-Insurance (reimbursement of sheriff's personnel account for General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-43State Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… was alive so he could pocket her retirement checks. Due to my office’s investigation and our partnership with United … acts were exposed and he now faces federal prosecution. My message to would-be pension scammers is this: we will find … payments from NYSLERS by electronic deposit or mailed check. Pensioner-1 received her first payment on February 1, …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannState Agencies Bulletin No. 1852
… the procedures and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle … of Employer Provided Vehicle and Chauffeur Services are fringe benefits. Per the Internal Revenue Service (IRS) Rules and Regulations, most Fringe Benefits are taxable income that must be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 916
… Purpose To explain OSC’s automatic processing and to provide instructions for … the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation and Article 8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/916-september-2009-performance-advances-graded-and-ns-equated-gradeOpinion 2000-1
… the defense is considered additional remuneration for services rendered (see Corning , supra ; Security , supra ; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … and whether the Board provided adequate oversight of the Treasurer’s duties to safeguard Department assets for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsComptroller DiNapoli Releases Municipal Audits
… Over Financial Activities (Cattaraugus County) The board does not provide adequate oversight of the company’s …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… unassigned fund balance has exceeded the statutory maximum for the past three fiscal years. The district also has three … County) Fuel purchases reviewed by auditors appeared to be for legitimate district purposes. However, district officials … did not complete the required tax exemption forms or file for proper refunds. Stockbridge Valley Central School …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… State Comptroller Thomas P. DiNapoli announced today that he … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionTown of Delhi - Highway Department Leave Records (2020M-53)
… September 2020 and charged with Grand Larceny in the Third Degree. The matter is pending in court. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Industrial Development Agency , Middle Country Public Library and Otsego County . “In today’s fiscal climate, …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Lebanon – Justice Court (2013M-247)
… Purpose of Audit The purpose of our audit was to determine if the … the Justice’s account. The Justice did not prepare monthly bank or accountability reconciliations, issue appropriate … to recover any moneys that are due to the Town and/or New York State. Perform accountability reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… are familiar with and follow requirements as they relate to conflicts of interest. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36