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Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank … and ensure that an independent reconciliation is prepared for the money received by departments and deposited by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… process for compensation-related payments to the Executive Director for the period January 1, 2010, to July … fiscal year budget was $6.9 million. Key Findings The Executive Director received $6,400 in improper stipends and … the Board did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… procedures. However, it did not set clear and specific goals when approving projects. The audit included one … standard project procedures and determine whether project goals are meeting the intended purpose. Background THLDC is a … every effort to expand upon and outline the completion goals in greater specificity in the Corporation’s Authorizing …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … governed by a five-member Board. The Board is responsible for the overall financial management and safeguarding of its … acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as … never audited. The audit included three recommendations to help the Board improve its oversight of the District’s … provides fire protection and emergency rescue services to approximately 35,000 residents over 15 square miles. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fUpper Jay Fire District – Audit Follow-Up (2023M-24-F)
… Review The purpose of our review was to assess the Upper Jay Fire District’s (District) progress, as of October 2025, … implementing our recommendations in the audit report Upper Jay Fire District – Board Oversight (2023M-24), released in … Background The District is located in the Town of Jay in Essex County. An elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fState Comptroller DiNapoli Releases Municipal & School Audits
… control account balances to the total of the individual customer account balances. The treasurer also did not provide …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… of North Warren Central School District , Plainedge Union Free School District and the Tapestry Charter School . In an … exceeding the statutory limit. Plainedge Union Free School District – Financial Condition and … of North Warren Central School District Plainedge Union Free School District and the Tapestry Charter School …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District officials did not seek competition for the services of 16 of 20 professional service providers … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School and Municipal Audits
… deficit of approximately $40.5 million. Village of Windsor – Water Operations (Broome County) Village officials …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… Local government sales tax revenue declined by 5.2 percent in October compared to the same month last year, according to … for counties and cities, or $74.4 million less than in October 2019. This drop was less severe than previous … since the start of the COVID-19 pandemic, particularly in the spring when collections fell by double-digits. Still, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… budget entry type to use. Appropriation Movement Quick Guide For additional instruction on this topic, visit the job … to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID and password. Guide to Financial Operations REV. 02/23/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) progress, as of … The purpose of our review was to assess the Eaton No 1 Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fState Agencies Bulletin No. 2019
… inform agencies of OSC’s automatic processing of the April 2022 PEF Salary Increase and provide instructions for … 150 of the Laws of 2021, which implemented the 2019-2023 Agreement between the State of New York and PEF, … paid using the following effective dates and check dates: Pay Cycle/Pay Period Type 2022 Payment Effective Date Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseDiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information Management Department repeatedly failed to comply with state … Stony Brook University Hospitals Health Information Management Department repeatedly failed to comply with state …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesDiNapoli Releases Report on Environmental Funding in New York State
… have grown, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “DEC’s staff … assets.” DiNapoli’s report, “Environmental Funding in New York State,”examines DEC funding and workforce in the … for environmental purposes. DEC is responsible for most of New York’s programs to protect wildlife, natural resources …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Bemus Point Central School District , Byron-Bergen Central School … money is being spent appropriately and effectively.” Bemus Point Central School District – Reserve Funds (Chautauqua … the browser history after online banking. Haverstraw-Stony Point Central School District – Financial Condition (Rockland …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… P. DiNapoli and the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing $23,000 from the … Steven G. James said, “Today’s guilty plea by former Village of Candor Mayor Eric Halstead underscores our … P DiNapoli and the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… are the first line of defense against public corruption. My office routinely advises local governments to follow the … the town’s American Express card for vacations and other family expenses. Knapp and two of his family members had credit cards that were directly billed to …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOpinion 89-14
… St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 Opns St Comp No. 74-1107, unreported). Further, it is …
https://www.osc.ny.gov/legal-opinions/opinion-89-14