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State Comptroller DiNapoli Releases Municipal Audits
… of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget transparency and … IT policies, including those addressing acceptable use, password management, user accounts, access rights, data … or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted outside of …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsTown of Cohocton – Procurement (2025M-13)
… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… corrective action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalVillage of Victory – Records and Reports (2025M-94)
… complete report – pdf] Audit Objective Did the Village of Victory (Village) Clerk-Treasurer maintain accurate, … interested parties were prevented from being informed of the Village’s financial position. Because the … through 2024-25 AFRs late with the New York State Office of the State Comptroller (OSC), including the 2021-22 through …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94State Comptroller DiNapoli Releases Municipal Audits
… the general town-wide fund by the end of 2024. The board also did not adopt a written multiyear financial plan and … loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s current financial condition. Auditors also found officials have not adopted a fund balance policy, …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsHannibal Fire Company – Kartway Fundraising Activities (2024M-14)
… Did the Hannibal Fire Company Company Board of Directors Board provide oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… is being handled by Special Assistant Attorneys General Elizabeth Kappakas and Diana Elkind with the assistance of …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever Decarbonization Advisory Panel, … initially proposed by the Governor during his 2018 State of the State address in January. The panel will advise the Comptroller, as trustee of the $209.1 billion New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelOpinion 89-32
… treasurer has a prohibited conflict of interest in a lease pursuant to which the county rents a gravel pit from a … the treasurer does not have a prohibited interest in the lease, the treasurer's interest must be disclosed. You ask … of interest by virtue of the county's renewal of a lease of a gravel pit from a corporation of which the …
https://www.osc.ny.gov/legal-opinions/opinion-89-32August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and drinking water … A statement of sources and uses of funds, a debt service schedule and an estimated net debt service schedule is …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsEssential Policy Elements – Travel and Conference Expense Management
… that should be included in a travel and conference policy. The following list details the fundamentals that you should consider when developing or updating your policy. This list is not exhaustive and other elements, … transportation. By linking the mileage rate in your policy to the IRS rate, you can avoid amending your policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/essential-policy-elementsGeneseo Central School District - Online Banking (2019M-172)
… whether District officials ensured online banking transactions were appropriate and secure. Key Findings … one computer to be used strictly for online banking transactions. Ensure that officials and employees receive … Determine whether District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Opinion 96-6
… the court concluded that the likelihood that such a de minimis non-statutory interest would or did in fact … commissions split with the insurance agency is more than a de minimis portion of the supervisor's annual income, the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6State Comptroller DiNapoli Releases School Audits
… District , Marcellus Central School District , Mexico Academy Central School District , Morristown Central School … policy for two purchases totaling $62,153. Mexico Academy Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … of Cato – Water Financial Operations (Cayuga County) The board and officials did not effectively manage the financial operations of the water fund, establish …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With Medicare (2023-S-3) …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 68
… effectively monitoring the move, reviewing the vendor’s invoice, and reviewing certified payroll records. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-services