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Town of Wawayanda – Financial Operations (2024M-160)
… We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 Forty-one bank …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyNext Generation 911 Services
… overseeing the development and implementation of New York State’s Next Generation 911 plan, and whether the … (Board) meeting minutes dating back to 2018, and the 2019 New York Statewide Communication Interoperability Plan. About …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… modernizing the regional transit system, but a great deal of work remains and financing these capital investments over … by New York State Comptroller Thomas DiNapoli. “Millions of New Yorkers rely on the MTA transit system and while it is … MTA has not restored the entire transit system to a state of good repair because it has not received all of the funding …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionSelected State Agencies’ Roles in Financial Literacy
… to real-life situations. For example, based on 2018 survey data, the Financial Industry Regulatory Authority … which is responsible for posting the information on its website. The law required all agencies and authorities to … a link to NYSOFA’s website. DOS, OTDA, and SUNY have access to information and data that may help them evaluate …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Comptroller DiNapoli Releases Municipal Audits
… and payment in lieu of taxes (PILOT) information for current and active projects. Town of Berne – Board … or receive adequate monthly reports from the supervisor. For example, the board did not request or receive monthly … disbursed, monthly bank reconciliations or cash balances for each fund. The board also did not ensure bank …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-714
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2021 Increments and … of the July 2021 Increments. The report will be sorted by agency code, then by employee. NHRP708 – Mass Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… profits are currently on track to close out the year much stronger than 2023, according to New York State … the city because it relies more on personal income tax and does not have a general real property tax. In State Fiscal … The Securities Industry in New York City Related Work NYC Securities Sector Dashboards 2023 Estimated Average …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearXVI.3.E The Reporting Entity – XVI. Financial Reporting
… State is involved in providing a full range of services to its citizens. Many of these services are provided by … agencies are logically part of the reporting entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the budgetary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplementation of Train Service to Grand Central Madison
… Objective To determine whether the Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a … did not provide additional branch service. LIRR changed how Atlantic Terminal service was delivered by stopping …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… the purchase order. Process and Transaction Preparation: Online Business Units Paper Invoices To liquidate a purchase …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOpinion 91-45
… only functions that a highway superintendent may perform are those expressly or by implication authorized or required … whether the activities of a town highway superintendent are limited to those directly related to town highways or … to town highways. In addition, you ask what remedies are available if a highway superintendent does not comply …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2007-6
Whether the police chief would be entitled to a monetary payment in the amount of the lump sum payment made to the next subordinate officer
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… purpose of our audit was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through August 31, 2014. … reported benefits totaling approximately $1.5 million for 29 projects for 2013. Key Findings The Agency did not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWellsville Central School District – Financial Management (2017M-159)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Allegany … justice court revenue. ### For access to state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … practices that generate surplus funds, district officials have withheld significant funds from productive use and … state and local taxes on fuel purchases because they did not complete the required tax exemption forms or file for …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsSelected Employee Travel Expenses
… of Interest Department of Taxation and Finance: Selected Employee Travel Expenses ( 2012-S-95 ) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) … To determine whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any … the Office of the State Comptroller and file future AUDs in a timely manner. … Virgil Fire District Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329