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Town of Sidney – Budget Review (B4-13-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments due to tax certiorari judgments. However, there is no authority …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 1829.1
… No. 1829.2 . Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … seasonal hourly employees who received an increase to minimum wage are eligible to receive the 2% salary increase provided the increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2Comptroller DiNapoli & A.G. Schneiderman Announce Indictment of NYC Council Member Ruben Wills on Charges He Filed False Disclosures
… Jury after an investigation revealed Mr. Wills’ failure to truthfully disclose information as required by New York … Under New York City law, elected officials are required to file annual financial disclosure reports in order to provide accountability by public servants and to help …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-ag-schneiderman-announce-indictment-nyc-council-member-ruben-wills-charges-heComptroller DiNapoli Releases Bond Calendar for Second Quarter
… anticipated new issuances in the second quarter compare to past planned new issuances of approximately $2.44 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. The second quarter new money …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-bond-calendar-second-quarterDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… the rescue squad. “Thorne allegedly abused her position to divert thousands of dollars meant to protect her community,” DiNapoli said. “Thanks to my … over the last several years. This is only the latest.” “I commend the Comptroller and DA’s offices, and our State …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadDiNapoli Restricts Investments in 21 Shale Oil & Gas Companies
… Hess Corp. and Chesapeake Energy Corp., that have failed to demonstrate they are prepared for the transition to a low-carbon economy, New York State Comptroller Thomas P. … are part of DiNapoli’s comprehensive Climate Action Plan to address investment risks from climate change and his …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-restricts-investments-21-shale-oil-gas-companiesDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… scheme. “Hoffman and Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line their own pockets,” DiNapoli said. “Thanks to the … to steal money that was meant to benefit people in need. I commend everyone who worked on this case – our members and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … with minimal oversight. As a result, the clerk was able to manipulate court records and admitted to embezzling funds. … to maintain in each fund. City of Newburgh – Budget Rev i ew (Orange County) The city continues to budget minimal …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Former Citizens Hose Fire Company Treasurer Arrested for Stealing More Than $100,000
… fire company and her community by diverting funds meant to protect the residents of Shortsville and surrounding communities to fund her lifestyle,” DiNapoli said. “Unfortunately, … hold people accountable and restore funding is important. I would like to thank the Ontario County Sheriff and The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-former-citizens-hose-fire-company-treasurer-arrested-stealing-more-100000XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… Generally, repayment agreements provide for the repayment of amounts expended from appropriations as advances by the state, and the terms of the repayment agreements are detailed in the appropriation … the state funds being advanced. Pursuant to Section 40-a of the State Finance Law, “no part of any appropriation made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating and monitoring projects and to review its grant and loan program for the period January … independent public benefit corporation established in 1971 to further economic development in Saratoga County. It is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectAccounts Payable Advisory No. 47
… are effective April 1, 2018. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 3 – … 4 – Procurement Card Use . Update : Agencies are required to use a PO for all single purchases of $10,000 or more from … is applicable regardless of whether the agency intends to pay the vendor with a check, electronic payment (ACH) or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-usePatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Campbell-Savona Central School District - Budget Review (B2-15-10)
… Purpose of Budget Review Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Town of Thurman – Capital Projects (2016M-431)
… Purpose of Audit The purpose of our audit was to examine the Town’s management of its capital projects for … shed contract, without change orders. The Board's failure to establish an adequate financial plan for the two projects contributed to the need to advance funds from the general fund and use …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-capital-projects-2016m-431Town of Shawangunk - Sewer District Charges (2018M-122)
… not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The … Key Recommendations Consult with the Town Attorney to determine whether a written agreement with DOCCS is …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Tioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… loan projects. The Board did not require the Administrator to: Compare reported job creation and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were within allowable … limits. Key Recommendations Require the Administrator to compare reported job creation and retention figures to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalSocial Adult Day Services
… Purpose To determine whether State agencies, particularly the New … overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with regulations related to client eligibility, service plans, staffing, training, and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesOpinion 98-21
… contract for provision of) -- Powers and Duties (authority to contract for emergency ambulance service) MUNICIPAL … and fire district) TOWNS -- Powers and Duties (authority to contract for emergency ambulance service) GENERAL … a town discretion to offer a particular type of service (i.e., emergency medical service, a general ambulance service, …
https://www.osc.ny.gov/legal-opinions/opinion-98-21