Search
Sullivan West Central School District - Retiree Health Insurance (2019M-196)
… District officials did not provide sufficient oversight to ensure that retirees’ health insurance contributions were … Officials did not: Adequately segregate duties related to billing, collecting and depositing retirees’ health … Ensure that sufficient documentation was maintained to verify the calculations of certain retirees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196Town of Webb - Ski Collections (2018M-188)
… payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations … Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, … documentation for each type of ski lift transaction to be able to reconcile transactions to ensure their …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Hubbardsville Fire District - Board Oversight (2018M-107)
… audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve fund and obtain voter approval prior to issuing $150,000 in debt. Require perpetual diesel fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Fort Edward Union Free School District - Financial Condition (2019M-245)
… District’s financial condition significantly declined due to a successful tax certiorari challenge. As a result, … officials did not adopt a multiyear financial plan to address future unexpected revenue shortfalls or … financial plan that is annually updated. Continue to explore options to provide for revenue enhancement, cost …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Westerlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… the Town of Westerlo, Albany County. The Company contracts with the Town to provide fire protection services to its …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Special Accidental Death Benefit – State Police Plan
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This … of the accidental death benefit payable prior to any reductions for workers’ compensation benefits being made due …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… will also receive a special accidental death benefit for life. If your surviving spouse dies, this benefit will be paid to your children until age 18 (age 23, if they are students). The Benefit This … of the accidental death benefit payable prior to any reductions for workers’ compensation payments being made due …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitLoan Payroll Deductions – Legacy Reporting
… Once a loan has been approved and a check is sent to the member, a notification is sent to the employer through Retirement Online giving the …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOpinion 2004-2
… of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member whose spouse leases real property to gravel vendor) -- Leases (by spouse of town board member to gravel vendor) -- Purchase and Sales (purchase of gravel from …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Opinion 2001-11
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … on behalf of private corporation doing business with fire district not relevant for purposes of section 801 of the General Municipal Law) -- Purchases and Sales (assistant fire chief …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11State Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Department of Financial Services – Virtual Currency … in New York State, with some exceptions. A prior audit, issued in January 2024, found that DFS was not adequately … populations experiencing homelessness. A prior audit, issued in December 2023, found significant deficiencies in …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Announces Latest Fiscal Stress Scores
… communities have been listed in the second-highest category of "moderate fiscal stress." This includes: Erie, … as in stress in 2016 while 27 moved out of a stress category; Sixty-one entities have appeared on the fiscal … than one-third of all municipalities in a fiscal stress category are located in the downstate regions of Long Island …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scoresComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … records were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … annual update document with the State Comptroller’s Office for 2010, 2011, 2012 and 2013. Village of Clinton – Financial … government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Colonie , Village of Frankfort , Gloversville Public Library , Town of Great … accurately reported to the Justice Court Fund. Village of Frankfort – User Charges (Herkimer County) Village officials … office completed audits of the Town of Colonie Village of Frankfort Gloversville Public Library Town of Great Valley …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Opinion 94-4
… is otherwise precluded pursuant to law (30 Opns St Comp, 1974, p 21; see also General Construction Law, §110). Thus, … stamp upon his or her docket books (30 Opns St Comp, 1974, supra), but that, because of the specific requirement …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund
… city of Buffalo Firemen's Pension Fund that were intended for her late mother, who died in 1983. "From the day her … Thomas P. DiNapoli. "I thank my auditors and investigators for uncovering this brazen scam against the city and its … Enforcement and Financial Crimes Bureau. This case is the latest joint investigation under the Operation Integrity …
https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000Section 8 Housing Choice Vouchers – Federal Funding and New York
… source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City anticipates receiving … unit cost of $1,408. More than 100,000 households received rental assistance through NYCHA’s HCV program at an average … $1,466 (see Figures 1 and 2). Some households who receive rental assistance through HCV may also be eligible for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersEagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… 1, 2024 through July 31, 2025 We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status … of fire commissioners must monitor financial activity to ensure public funds are managed with accountability, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136