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Town of Forestport – Financial Management (2013M-184)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition … January 1, 2012, to December 31, 2012. Background The Town of Forestport is located in Oneida County and has … Town of Forestport Financial Management 2013M184 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… supporting two of the six payments to an office supply store. The Deputy Treasurer could not explain these … Follow-up on overpayments made to the office supply store and seek reimbursement if applicable. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … totaling more than $1.3 million were made prior to Board approval. Had the Board authorized the payment of … Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized that supplemental …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in … was established pursuant to Section 428 of the Public Housing Law to provide low-rent housing for qualified … with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsCredit for Previous or Military Service – State University Police Plan
… of your military service. To determine your eligibility and the cost, if any, please write to us. Include your name, retirement registration number, and a copy of your Certificate of Release or Discharge from … system in New York State, your service may be re-credited and your date of membership and tier restored. However, an …
https://www.osc.ny.gov/retirement/publications/1823/credit-previous-or-military-serviceOpinion 98-12
… may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, … 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 95-3
… (calculation of amount set aside for county or educational purposes when cities and county levy the same … tax); (allocation of amount not set aside for county or educational purposes when cities and county levy the same … The amount of county sales tax set aside for county or educational purposes must be determined from the county's …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… $100,000 in pension benefits were deposited into a bank account in the name of Eydeler’s deceased mother. Eydeler …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the absence of a sales tax agreement between a county and all of the cities within the county, the State Comptroller is … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Opinion 99-1
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in … who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Comptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… is why our office will bring these fraudsters to justice,” said Attorney General Schneiderman. “There has to be one set … for everyone, and we will hold people accountable when they rip off honest New Yorkers.” “Graycelia Cizik thought … and until proven guilty. If convicted, the defendant would face up to 5 to 15 years in state prison. Attorney …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overCost-Saving Ideas: Evaluating Solid Waste Collection Options
… collection efforts. Transfer stations: A transfer station may include one or more large containers for solid … contract for these same services individually. Advantages: Control over the days and hours of collection improve safety, reduce noise, litter and pollution. Greater control over community's safety and attractiveness by …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health: Questionable Payments for Practitioner Services … Medicaid claims. There was insufficient assurance that the doctor provided appropriate medical care and that services …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All employees who have … Users Group, OSC has created an automated Correction Report, NPAY776, Correction Report, that will document any additions, deletions, or … Describe data on the automated Correction Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageVillage of Herkimer – Payroll (2025M-37)
… instances was not adequately documented or consistent with la …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Comptroller DiNapoli Releases Municipal Audits
… In addition, while department officials made CCAP payments for eligible families within required timeframes, they … officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent and town … not secure access to the fuel pumps or maintain records for fuel usage or inventory. Because officials did not …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Latest Fiscal Stress Scores
… “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … as well as the towns of Bennington (Wyoming), Canton (St. Lawrence), Centerville (Allegany), Kent (Putnam), … stress.” The villages of Chateaugay (Franklin), Huntington Bay (Suffolk), Kaser (Rockland), and Liberty (Sullivan) were …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli's Annual Report on MTA Debt Highlights Progress on Capital Investments and Debt Management
… becomes entangled in federal politics or delayed, it could force the MTA into making hard choices between increasing its …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapolis-annual-report-mta-debt-highlights-progress-capital-investments-and-debtTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – … funds. Audit Summary The Board did not properly audit and approve all claims before payment. While the Board approved …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32