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Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mTaxable Travel
… station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his … Manual, the employee was not in travel status because his alternate work locations were within 35 miles of his official …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… 2026, but this funding is not yet assured, and savings have not been identified. The MTA must hold up its end of the … however, the authority must do its part to ensure any funds provided are maximized to increase ridership and …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and … the account which allows the federal agency to review the request before payment is approved. OSC BSAO receives … grants, please e-mail [email protected] to request read-only access to your agency’s grants. In the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapWatertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s internal controls over claims processing for the period January 1, 2011, to February 29, 2012. Background The Watertown Housing Authority is a municipal housing authority created to provide low-rent housing in the City of Watertown. The …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221City of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Whitney Point Central School District – Information Technology (2023M-179)
… Audit Objective Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent … letter. … Determine whether Whitney Point Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Opinion 88-36
… which have narrowly construed New York Constitution, Art XIII, §13(a), we believe that the distinction should also … again involves the directive of New York Constitution, Art XIII, §13 that the county shall never be made responsible …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Comptroller DiNapoli Releases School Audits
… million). BOCES officials did not provide auditors with any evidence to indicate that the established fees for the … School District – Student Fees (Nassau County) The board does not have a policy on cash receipts. While district officials …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… Determination has been entered and filed on December 28, 2021 between the Comptroller of the City of New York and the … increases to the hourly rates effective 09/25/2020, 03/17/2021, and 11/01/2021 plus future dated increases effective 03/17/2022 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… Program (Program) designed to support small businesses or for-profit independent arts and cultural organizations … by the COVID-19 pandemic that either did not qualify for federal assistance programs or that received inadequate … ESD awarded the entirety of the $760 million allocated for small businesses to 40,842 applicants, with an average …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… in the last two decades, an increase of 53%, according to a new report by New York State Comptroller Thomas P. … Comptroller warns city funding must keep pace with demand to support critical services for older adults in the future. … older adults are living on fixed incomes and no one wants to see them priced out of their homes because of a lack of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsXII.6.I Paying a Non-State Employee – XII. Expenditures
… treated as an employee even though the Business Unit may have entered into a contract. The Business Unit will process … individual is, or has been, on the payroll of the State at any time during the current calendar year. The State encompasses any department, board, commission, etc., that has its payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeOpinion 2001-9
… of directors of the empire zone corporation. 1 Article 18 of the General Municipal Law generally provides that … prohibitions (see General Municipal Law §805-a). Article 18 defines "contract" to include "any claim, account or … benefit accruing to a municipal officer or employee as the result of a contract with the municipality which such officer …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… Firemen's Benevolent Association (beneficiaries under group life insurance policy); (meaning of "family" as used in … of foreign fire insurance tax special acts) INSURANCE LAW §§9104, 9105: When an exempt firefighters' benevolent … or adoption. Sections 9104 and 9105 of the Insurance Law govern the distribution and use of foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… as follows: Corporation Franchise Tax Corporation and Utilities Tax Bank Tax Insurance Tax Pass-Through Entity Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Audits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process